Maternity pay (SMP) schedule
Statutory Maternity Pay for 2026/27 pays 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 or 90% of earnings for the rest of the 39-week total, under gov.uk's Statutory Maternity Pay rates. This calculator estimates the week-by-week amounts from an annual salary; the employer or HMRC settles the actual payment.
Your average earnings look below the £129 a week qualifying limit, so you may get Maternity Allowance rather than SMP.
What does the month-by-month schedule look like?
| Roughly month | SMP paid (before tax) |
|---|---|
| Month 1 | £2,596 |
| Month 2 | £1,102 |
| Month 3 | £777 |
| Month 4 | £972 |
| Month 5 | £777 |
| Month 6 | £777 |
| Month 7 | £972 |
| Month 8 | £777 |
| Month 9 | £777 |
| 39 weeks total | £9,528 |
How does the Statutory Maternity Pay schedule work?
Statutory Maternity Pay is paid for up to 39 weeks under gov.uk's Statutory Maternity Pay rules. It comes in two stages. For the first 6 weeks the rate is 90% of average weekly earnings, with no upper limit. From week 7 the rate becomes the lower of £194.32 or 90% of average earnings, and this rate applies until week 39. Weeks 40 to 52 of maternity leave carry no statutory pay. The employer decides whether it pays anything above the statutory rate.
The month-by-month table above sets out this drop in rate so it can be seen in advance.
What would I get, as a worked example?
Take a salary of £30,000, which gives average weekly earnings of about £577. The first 6 weeks pay 90% of that figure, which is £519 a week. That first stage totals £3,115. From week 7 the flat rate of £194 applies for the remaining weeks, adding £6,413. Across the full 39 weeks the estimated total is £9,528 before tax. Any amount paid by the employer above this statutory figure depends on the contract and is set by the employer, not by gov.uk.
Common questions
How much maternity pay will I get?
Statutory Maternity Pay runs for 39 weeks. The first 6 weeks pay 90% of your average weekly earnings with no cap. The next 33 weeks pay whichever is lower of £194.32 or 90% of your average earnings. Weeks 40 to 52 of leave are unpaid unless your employer offers more.
Why does my maternity pay drop after 6 weeks?
The first 6 weeks are a higher earnings-related rate at 90% of your pay. After that it falls to the flat statutory rate, £194.32 a week for 2026/27, unless 90% of your pay is lower still. For most people that is a noticeable drop, so it helps to plan for it.
How is my average weekly earnings worked out?
It is based on what you actually earned in the 8 weeks or 2 months up to a set point in your pregnancy, roughly 15 weeks before the baby is due. This tool estimates it from your annual salary, so a bonus or a recent pay change can move the real figure.
Do I qualify for Statutory Maternity Pay?
You need to have worked for the same employer continuously for at least 26 weeks by the qualifying week and to earn on average at least £129 a week for 2026/27. If you earn less than that or have not been there long enough you may get Maternity Allowance instead.
Is maternity pay taxed?
Yes. Statutory Maternity Pay counts as earnings, so income tax and National Insurance come off it in the normal way through payroll. The figures here are the gross amounts before those deductions.
How does the Statutory Maternity Pay schedule work?
The 39 statutory weeks split into two rates under gov.uk’s rules. The first 6 weeks pay 90% of average weekly earnings with no cap, and the remaining 33 weeks pay the lower of £194.32 a week or 90% of earnings. Weeks 40 to 52 of maternity leave are unpaid unless the employer agrees to pay more. The employer, not gov.uk, decides on any additional contractual pay.
What does the month-by-month schedule look like?
The 39 statutory weeks are grouped into roughly nine calendar months so the change in rate after week 6 can be seen against a monthly budget rather than a weekly one. Earlier months are paid at the higher 90% rate and later months settle at the flat statutory rate. The table recalculates from the salary entered above.
What would I get, as a worked example?
On an annual salary that produces average weekly earnings of around £577, the first 6 weeks pay roughly 90% of that figure each week, and the remaining 33 weeks pay the flat statutory rate of £194.32 a week. Adding both stages together across the full 39 weeks gives an estimated gross total, before income tax and National Insurance are deducted through payroll.
Sources & Rate Verification
Rates verified against official statutory guidance on 6 September 2026.