Statutory Maternity Pay is paid for 39 weeks: 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of your earnings, whichever is lower, for the next 33. On a £25,000 salary that comes to about £9,009 over the 39 weeks; on £50,000, about £11,605, because only the first 6 weeks scale with pay. The rules, the qualifying conditions and the alternative for people who do not qualify are set out below, with figures from the 2026/27 rates.
How the 39 weeks are paid
gov.uk states the calculation directly: “90% of your average weekly earnings (before tax) for the first 6 weeks”, followed by “£194.32 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks”. Leave can last 52 weeks, but weeks 40 to 52 carry no statutory pay.
Average weekly earnings are taken from the roughly eight weeks of pay before the qualifying week, so a bonus or overtime paid in that window raises the first six weeks of SMP. The maternity pay calculator works from your own earnings, pay frequency and start date.
| Salary | Average weekly earnings | First 6 weeks (90%) | Next 33 weeks | Total over 39 weeks |
|---|---|---|---|---|
| £20,000 | £384.62 | £346.15 a week, £2,077 | £194.32 a week, £6,413 | £8,490 |
| £25,000 | £480.77 | £432.69 a week, £2,596 | £194.32 a week, £6,413 | £9,009 |
| £35,000 | £673.08 | £605.77 a week, £3,635 | £194.32 a week, £6,413 | £10,047 |
| £50,000 | £961.54 | £865.38 a week, £5,192 | £194.32 a week, £6,413 | £11,605 |
Two things stand out. The 33 flat weeks are identical for anyone earning more than about £11,230 a year, because 90% of their earnings exceeds £194.32, so a higher salary only lifts the first six weeks. And for a low earner the flat rate is not reached: someone on £200 a week gets 90%, £180, throughout, a total of £7,020.
Who qualifies
gov.uk’s conditions for SMP are that you “earn on average at least £129 a week”, give “correct notice and proof you’re pregnant”, and have “worked for your employer continuously for at least 26 weeks continuing into the ‘qualifying week’ - the 15th week before the expected week of childbirth”. In practice that means being in the job by roughly the time you become pregnant. Statutory Maternity Leave has no earnings or service test: any employee who gives the correct notice can take it, whether or not they qualify for the pay.
SMP is paid by the employer through payroll and, as gov.uk puts it, “tax and National Insurance will be deducted”. It usually starts when maternity leave starts, and it starts automatically if you are off work with a pregnancy-related illness in the four weeks before the week the baby is due. The earliest leave can begin is 11 weeks before the expected week of childbirth.
What SMP looks like after tax
SMP is taxable income, but the flat rate is low enough that most people pay little or no income tax on the 33 flat weeks. A month of flat-rate SMP is about £842, below the £1,048 monthly National Insurance threshold, so no employee National Insurance is due in those months. Because PAYE is cumulative, the unused personal allowance from the maternity months is set against pay earlier in the tax year, and the payslips often carry a refund of tax deducted before the leave began. The take-home pay calculator shows the annual position for a year that mixes salary and SMP, and our guide to why you paid more tax this month explains the cumulative arithmetic.
Pension contributions continue during paid maternity leave. The employer must keep paying its contribution on the salary you would have earned, while your own contribution is based on the SMP you actually receive.
Maternity Allowance if you do not qualify
Self-employed women, those who changed jobs recently and employees who earn under £129 a week can usually claim Maternity Allowance from the DWP instead. gov.uk gives the rate for those who are employed or have recently stopped working as “£194.32 a week or 90% of your average weekly earnings (whichever is less) for up to 39 weeks”, and for the self-employed “between £27 to £194.32 a week for up to 39 weeks”, with the full amount depending on having “paid Class 2 National Insurance contributions for at least 13 of the 66 weeks before the baby is due”. The self-employed also need to have been registered with HMRC for at least 26 of those 66 weeks.
There is no 90% period at the start: Maternity Allowance is the flat rate throughout. On average earnings of £150 a week it pays £135 a week, £5,265 over 39 weeks; at £250 a week or more it pays the full £194.32, £7,578 in total. It is paid every two or four weeks directly into a bank account and is not taxable. The Maternity Allowance calculator shows the figure for your earnings.
Enhanced pay and sharing leave
Many employers pay more than the statutory minimum, typically full pay for a period and then a percentage, with SMP as the floor underneath. Enhanced pay is a contractual matter and often comes with a condition to return to work for a set period. Employers recover at least 92% of the SMP they pay from HMRC, which is why even small employers can afford the statutory scheme.
Up to 50 weeks of leave and 37 weeks of pay can be converted into Shared Parental Leave and Pay, taken by either parent. Shared Parental Pay is the flat rate only, £194.32 or 90% of that parent’s earnings if lower, with no 90% period. The shared parental pay calculator compares the options, and the paternity pay calculator covers the two weeks of Statutory Paternity Pay at the same flat rate.
Common questions
How much is maternity pay in 2026/27? 90% of average weekly earnings for 6 weeks, then £194.32 a week or 90% of earnings if lower for 33 weeks. Over 39 weeks that is about £9,009 on a £25,000 salary and £11,605 on £50,000.
How long is maternity pay paid for? 39 weeks. Maternity leave can run for 52 weeks, but the final 13 weeks are unpaid unless your employer offers enhanced pay.
Do I qualify for Statutory Maternity Pay? You need at least 26 weeks of continuous employment with the same employer running into the 15th week before the expected week of childbirth, average earnings of at least £129 a week, and to give the correct notice with proof of pregnancy.
Is maternity pay taxed? Yes. SMP goes through payroll with tax and National Insurance deducted where due, though the flat-rate weeks usually attract little or no tax. Maternity Allowance is not taxable.
What if I am self-employed? Claim Maternity Allowance instead. It pays between £27 and £194.32 a week for up to 39 weeks, depending on your Class 2 National Insurance record over the 66 weeks before the due date.
Can I work during maternity leave? Up to 10 keeping in touch days can be worked by agreement without ending leave or pay. Beyond that, returning to work ends the maternity pay period.
Information, not financial advice. Rules and rates are quoted from gov.uk: Maternity pay and leave and gov.uk: Maternity Allowance for 2026/27; worked figures are estimates from the site’s calculator. Contractual maternity pay varies by employer, so check your contract or payroll team before acting on them.