SMP Calculator 2026/27 — Statutory Maternity Pay

Statutory Maternity Pay (SMP): What Employers Need to Know

Statutory Maternity Pay is the minimum maternity pay you must provide to eligible employees. Understanding SMP helps you plan staffing costs and ensure legal compliance.

SMP Rates 2026/27

Reclaiming SMP from HMRC

Employers can recover SMP from HMRC through their PAYE payments:

• Standard employers: reclaim 92% of SMP paid
• Small employers (Class 1 NI bill ≤ £45,000): reclaim 103% — the extra 3% compensates for administrative costs

Reclaiming is handled through your payroll software when submitting your Full Payment Submission (FPS) or Employer Payment Summary (EPS).

Maternity Pay vs Maternity Allowance

If an employee does not qualify for SMP (e.g. their AWE is below the Lower Earnings Limit, or they are self-employed), they may be able to claim Maternity Allowance directly from DWP. Give them form SMP1 explaining why they do not qualify for SMP.

How SMP Is Calculated: Step by Step

Example: Sarah earns £28,000/year and starts maternity leave.

1. Calculate Average Weekly Earnings (AWE). For salaried employees, AWE = annual salary ÷ 52. Sarah's AWE = £28,000 ÷ 52 = £538.46/week. For employees with variable pay, use actual gross earnings over the 8 weeks before the Qualifying Week — the 15th week before the expected week of childbirth.
2. Calculate weeks 1–6 (the enhanced period). 90% of AWE = £538.46 × 90% = £484.62/week. There is no cap on the enhanced period — a higher earner simply gets a higher amount.
3. Calculate weeks 7–39 (the standard period). Pay the lower of £194.32/week or 90% of AWE. Sarah's 90% AWE (£484.62) exceeds the flat rate, so she receives £194.32/week.
4. Total SMP:
   • 6 weeks × £484.62 = £2,907.72
   • 33 weeks × £194.32 = £6412.56
   • Total SMP payable: £9320.28
5. Calculate your reclaim from HMRC. At 92%: £8574.66 back through your payroll submissions. Small employers reclaim 103%.

What Your Employee Receives: Month-by-Month

SMP is paid weekly through your payroll but many employees want to understand their monthly income. For a £28,000 salary (AWE £538.46):

Exact monthly amounts depend on the leave start date and whether she is paid weekly or monthly. The calculator above gives precise weekly figures for any salary.

The Qualifying Week: Who Is Eligible?

To qualify for SMP, an employee must meet all three of the following by the Qualifying Week (the 15th week before the expected week of childbirth):

1. Continuous employment of at least 26 weeks with you by the end of the Qualifying Week. Weeks do not need to be full working weeks.
2. Average weekly earnings of at least £123/week (the Lower Earnings Limit) in the 8 weeks before the Qualifying Week.
3. Still employed by you (or have recently left) — they must give you at least 28 days' notice of when they want SMP to start, plus a MATB1 certificate from their midwife or GP.

If an employee does not qualify, give them an SMP1 form within 7 days of their request so they can claim Maternity Allowance from the DWP instead. Use our Maternity Allowance calculator to check what they would receive.

SMP and Holiday Entitlement

Employees continue to accrue their full statutory holiday entitlement throughout maternity leave — including the unpaid weeks 40–52. If they were entitled to 28 days per year before maternity leave, they accrue all 28 days during it.

Employees can carry over holiday they could not take due to maternity leave. In practice, many employers allow employees to “tag on” unused holiday at the start or end of maternity leave. Use our holiday entitlement calculator to work out accrual during leave.

SMP Edge Cases

Early or Premature Birth

If the baby arrives early — even before the employee has worked the qualifying 26 weeks — SMP starts automatically on the day after the birth. The qualifying period rules are waived if the baby arrives prematurely.

Stillbirth After 24 Weeks

A stillbirth after 24 weeks of pregnancy still triggers full SMP entitlement — all 39 weeks at the normal rates. This also applies to a baby who is born alive but dies shortly after birth.

Employee Resigns During Maternity Leave

SMP is not conditional on the employee returning to work. If she resigns during maternity leave, SMP continues until it is exhausted or the 39 weeks end — whichever comes first. You cannot stop SMP because she has given notice.

Employee Is Dismissed Before Maternity Leave

If you dismiss an employee after the start of the Qualifying Week but before their maternity leave begins, she may still be entitled to SMP. Dismissal specifically to avoid paying SMP is unlawful and exposes you to tribunal claims.

Shared Parental Leave

SMP stops if the employee opts into Shared Parental Leave (ShPL) — she converts remaining SMP weeks into Shared Parental Pay (ShPP), which can then be taken by either parent in flexible blocks. The total entitlement remains 39 weeks between both parents.

Adoption

Adoption triggers Statutory Adoption Pay (SAP), not SMP. SAP follows the same rate structure — 90% AWE for 6 weeks, then £194.32/week for 33 weeks. The qualifying rules differ slightly; check HMRC guidance for SAP.

When an Employee Tells You They're Pregnant: Checklist

1. Confirm the expected week of childbirth (EWC) and ask for the MATB1 certificate
2. Calculate the Qualifying Week (15 weeks before EWC) and check the 26-week employment condition
3. Calculate AWE from the 8 weeks before the Qualifying Week
4. Confirm when SMP starts — she must give 28 days' notice, or as much notice as reasonably practicable
5. Check holiday accrual — agree when untaken holiday will be taken
6. If she does not qualify, issue an SMP1 form within 7 days
7. Set up payroll to pay SMP through your normal pay run
8. Reclaim SMP via your Employer Payment Summary (EPS) when submitting to HMRC

If You're an Employee: How Much Maternity Pay Will You Get?

Your SMP depends on your salary. Here is what the standard rate period (weeks 7–39) looks like, and how the enhanced period (weeks 1–6) varies by salary:

SMP is taxable and subject to National Insurance deductions. Your net (take-home) amount will be less than the figures above. Use the calculator at the top of this page for your exact salary.

Planning for Maternity Leave Costs

SMP is largely cost-neutral — you reclaim 92% (or 103% as a small employer). The real cost is cover: recruiting, training, and paying a temporary replacement or redistributing work. Plan for 9–12 months of disruption, not just the SMP bill.

For the full picture of what each employee costs before, during, and after maternity leave:

• Employee Cost Calculator — total salary, NI, and pension cost before leave starts
• SSP Calculator — sick pay costs during pregnancy-related illness before leave
• Holiday Entitlement Calculator — holiday accrued during maternity leave
• Maternity Allowance Calculator — what an ineligible employee can claim from DWP

Further Reading

• Employer Payroll Costs 2026/27 — The Complete Guide — every employment cost in one place: NI, pension, SSP, SMP, holiday and NMW
• UK Statutory Holiday Entitlement 2026/27 — how maternity leave affects holiday accrual and what employees are owed on return