Maternity Pay Calculator - Calculate SMP UK

Free UK maternity pay calculator. Calculate Statutory Maternity Pay (SMP) entitlement including the 90% higher-rate period (first 6 weeks) and the flat-rate period (33 weeks). Check qualifying conditions and see a full 39-week payment breakdown.

SMP is paid for up to 39 weeks: 6 weeks at 90% of average weekly earnings, then 33 weeks at the flat SMP rate or 90% of earnings (whichever is lower). Employees must have at least 26 weeks of continuous service to qualify.

Frequently Asked Questions

What is Statutory Maternity Pay (SMP)?

SMP is the minimum pay UK employers must give to eligible pregnant employees during maternity leave. SMP is paid for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings, then the remaining 33 weeks at the flat SMP rate or 90% of average earnings (whichever is lower).

Who qualifies for SMP in the UK?

To qualify for SMP, an employee must have worked continuously for the same employer for at least 26 weeks by the 15th week before the baby is due, earn at least the Lower Earnings Limit for National Insurance, give correct notice, and provide proof of pregnancy.

How long is SMP paid for?

SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of average weekly earnings with no cap. The remaining 33 weeks are paid at the flat SMP rate or 90% of average weekly earnings, whichever is lower.

Can employers reclaim SMP?

Yes, most employers can reclaim SMP from HMRC. Small employers can reclaim 103% of SMP paid. Larger employers can reclaim 92% of SMP through the PAYE process.

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Free Maternity Pay Calculator🇬🇧 UK
Statutory Maternity Pay Calculator

Calculate UK Statutory Maternity Pay entitlement. Check higher and lower rate periods, and total SMP payable for your employees.

Statutory Maternity Pay is paid for 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32/week (or 90% of AWE if lower) for weeks 7–39. GOV.UK maternity pay →

£194.32
Lower Rate
39 Weeks
Paid Leave
Calculate SMP
Enter average weekly earnings to calculate Statutory Maternity Pay

Average weekly earnings over the 8-week reference period. Must be at least £129/week.

Earliest start is 11 weeks before the due date

Eligibility: Employee must have been continuously employed for at least 26 weeks by the 15th week before the expected week of childbirth (the 'qualifying week').
SMP Entitlement
Based on current UK SMP rates (2026/27)

Enter average weekly earnings to calculate SMP

UK Employment Law

What is Statutory Maternity Pay?

Who is eligible for SMP?

To qualify for Statutory Maternity Pay, an employee must have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth (known as the qualifying week). They must also earn at least £129 per week on average (the Lower Earnings Limit) and provide correct notice and proof of pregnancy (usually a MATB1 certificate from their midwife or GP).

How is SMP calculated?

SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings with no cap. The remaining 33 weeks are paid at the lower of £194.32 per week or 90% of average weekly earnings. Average weekly earnings are calculated over the 8-week period ending on the last payday before the qualifying week.

When can SMP start?

Maternity leave and SMP can start from 11 weeks before the expected week of childbirth. The employee chooses when to start, but it will automatically begin if they are off work for a pregnancy-related illness in the 4 weeks before the due date, or on the day after the baby is born if the baby arrives early.

What is the Maternity Allowance alternative?

Employees who do not qualify for SMP (for example, because they have not worked for their employer long enough or earn below the Lower Earnings Limit) may be eligible for Maternity Allowance instead. This is paid by the Department for Work and Pensions and is currently £194.32 per week or 90% of average weekly earnings, whichever is lower, for up to 39 weeks.

What are the employer's responsibilities?

Employers are responsible for paying SMP through their normal payroll. SMP is subject to tax and National Insurance. Employers can recover most or all of the SMP paid: small employers (those paying £45,000 or less in Class 1 NICs) can recover 103% of SMP, while larger employers can recover 92%. Recovery is made through the employer's regular HMRC payments.

Common Questions

Maternity Pay FAQ

Can I get SMP if I don't plan to return to work?

Yes. You are entitled to SMP regardless of whether you plan to return to work after maternity leave. However, if your employer has an enhanced maternity pay scheme, they may require you to repay the enhanced element (not the statutory element) if you do not return.

Is SMP taxable?

Yes, SMP is subject to income tax and National Insurance contributions, just like normal pay. Your employer will deduct these through the normal payroll process. You will also continue to accrue holiday during your maternity leave.

What if I have more than one job?

You may be entitled to SMP from each employer, provided you meet the qualifying conditions with each one. Each employer assesses your eligibility independently based on your employment with them.

Can I work during maternity leave?

You can work up to 10 "Keeping in Touch" (KIT) days during your maternity leave without it affecting your SMP. You and your employer must agree on these days and any additional pay. Working more than 10 KIT days will cause you to lose SMP for each additional week in which you work.

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