How are average weekly earnings worked out for SMP?

Average weekly earnings are based on your gross pay in the 8 weeks (or two months) up to and including the qualifying week, which is the 15th week before your baby is due. Add the pay together and divide by the number of weeks.

Do I qualify for Statutory Maternity Pay?

You usually qualify if you have worked for your employer continuously for at least 26 weeks up to the qualifying week and earn on average at least £125 per week (the lower earnings limit). You must also give the correct notice and proof of pregnancy.

Is Statutory Maternity Pay taxed?

Yes. SMP is treated as earnings, so Income Tax and National Insurance are deducted in the normal way through PAYE if your total income for the year is high enough to be taxable.

● 2026/27 · SMP · 39 weeks

Maternity Pay Calculator

Q: How much is Statutory Maternity Pay in 2026/27?

For the first 6 weeks SMP is 90% of your average weekly earnings with no upper limit. For the remaining 33 weeks it is the lower of £187.18 per week or 90% of your average weekly earnings. SMP is paid for up to 39 weeks in total.

Work out your Statutory Maternity Pay week by week. Enter your average weekly earnings and see the first 6 weeks at 90% of pay, then the flat rate of £187.18 (or 90% of pay if lower) across all 39 paid weeks.

👶 6 weeks at 90% 💷 £187.18 flat rate 📅 39 weeks total

Estimate your maternity pay

Statutory Maternity Pay · 2026/27

Average weekly earnings (gross)

Total Statutory Maternity Pay

£0

across 39 weeks ·

Period	Weekly	Pay
Weeks 1–6 (90% of AWE)	£0	£0
Weeks 7–39 (flat / 90%)	£0	£0
Total over 39 weeks		£0

SMP is taxable — see what's left after deductions with the take-home pay calculator.

How Statutory Maternity Pay works in 2026/27

Statutory Maternity Pay (SMP) is the legal minimum your employer must pay while you are on maternity leave, provided you qualify. It runs for up to 39 weeks and is paid in two distinct phases. Many employers offer enhanced, more generous "occupational" maternity pay on top — but SMP is the floor that almost every eligible employee receives.

The structure is deliberately front-loaded so that your pay drops gradually rather than overnight:

Weeks 1–6: 90% of your average weekly earnings (AWE), with no cap. If you earn well, these six weeks can be substantial.
Weeks 7–39: the lower of £187.18 per week or 90% of your AWE. For most people this is the flat £187.18 rate, but lower earners stay on 90%.

SMP phases — visual breakdown

The tall first bar reflects the higher 90% rate for the opening six weeks; the lower bar is the capped flat-rate phase.

How average weekly earnings are calculated

Your AWE is the engine behind everything. It is based on the gross pay you received in the eight weeks (or two months for monthly-paid staff) up to and including the qualifying week — the 15th week before your baby is due. Bonuses and overtime paid in that window count, which is why a well-timed bonus can lift the first six weeks of SMP.

To qualify for SMP at all, your AWE must be at least the lower earnings limit of £125 a week, and you must have worked for your employer for 26 continuous weeks by the qualifying week.

A worked example: £600 average weekly earnings

Suppose your AWE is £600. Here's how the calculator builds your total:

Weeks 1–6: 90% of £600 = £540 a week × 6 = £3,240.
Weeks 7–39 (33 weeks): 90% of £600 is £540, but that's above the cap, so you receive £187.18 × 33 = £6,176.94.
Total SMP: £9,416.94 over the 39 weeks, before tax and National Insurance.

Because SMP counts as earnings, your normal PAYE deductions apply. If maternity leave straddles two tax years, your tax position can change — model your wider position with the income tax calculator.

Maternity Pay FAQs

How much is Statutory Maternity Pay in 2026/27?

The first 6 weeks are paid at 90% of your average weekly earnings with no cap. The next 33 weeks are the lower of £187.18 a week or 90% of your earnings — 39 weeks of SMP in total.

How are average weekly earnings worked out?

From your gross pay in the 8 weeks (or 2 months) up to the qualifying week — the 15th week before your due date. Bonuses and overtime paid in that window are included.

Do I qualify for SMP?

Usually yes if you've worked 26 continuous weeks for your employer by the qualifying week and earn at least £125 a week on average. You also need to give notice and proof of pregnancy.

Is maternity pay taxed?

Yes — SMP is earnings, so Income Tax and National Insurance are deducted through PAYE. Use the take-home pay calculator to see the net figure.