Maternity pay calculator 2026/27
- Statutory maternity pay over the full 39 weeks
- 90% of pay for 6 weeks, then the flat rate
- 2026/27 flat rate of £194.32 a week
- Shows your total SMP before tax
Total statutory maternity pay (39 weeks)
£9,528
Before income tax and National Insurance.
| Average weekly earnings | £576.92 |
| Weeks 1 to 6 (90% of pay) | £3,115 |
| Weeks 7 to 39 (£194.32/wk) | £6,413 |
| Total SMP (before tax) | £9,528 |
SMP is taxable, so income tax and NI come off through PAYE. This shows the gross SMP. Weeks 7 to 39 pay the lower of £194.32 or 90% of your weekly pay. Figures use HMRC 2026/27 rates. Source: gov.uk
Statutory maternity pay lasts up to 39 weeks and comes in two parts. For the first 6 weeks you get 90% of your average weekly earnings, with no upper limit. For the next 33 weeks you get whichever is lower: the flat rate of £194.32 a week for 2026/27, or 90% of your average weekly earnings.
For most people earning a typical salary, the flat rate is the lower figure, so weeks 7 to 39 pay £194.32 a week. Only people earning under about £11,200 a year would have 90% of their pay come in below the flat rate. That's why a £30,000 earner and a £60,000 earner get the same £194.32 for that 33-week stretch: the first 6 weeks are where higher earners see more.
| Period | Weekly | Total |
|---|---|---|
| Weeks 1 to 6 (90% of £576.92) | £519.23 | £3,115 |
| Weeks 7 to 39 (flat rate) | £194.32 | £6,413 |
| Total over 39 weeks | £9,528 |
The final 13 weeks of the 52-week maternity leave period are unpaid unless your employer tops up. Many employers offer occupational maternity pay above the statutory minimum, so check your contract.
SMP counts as earnings, so it's taxed through PAYE like normal pay. But because your total income for the year is usually lower while you're on leave, you often pay less tax overall, and some people receive a refund through their tax code once the year settles. To see your take-home on your normal salary, use the main salary calculator.
To get SMP you need 26 weeks' continuous service with your employer by the 15th week before your due date, and average weekly earnings of at least £129. If you're self-employed or don't meet the service test, you may be able to claim Maternity Allowance instead, which is paid by the government rather than an employer.