You may not qualify for SMP. You could still be eligible for Maternity Allowance: select it above to check.
Weekly pay breakdown
Week-by-week payment schedule
| Week | Rate | Weekly Pay |
|---|
Quick reference: SMP by salary
| Weekly Earnings | Weeks 1-6 (/wk) | Weeks 7-39 (/wk) | Total (39 wks) |
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How maternity and paternity pay works
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. To qualify, you must have worked for your employer continuously for at least 26 weeks by the 15th week before your expected due date and earn at least the Lower Earnings Limit.
SMP payment structure
The first 6 weeks are paid at 90% of your average weekly earnings with no upper limit. The remaining 33 weeks are paid at the statutory flat rate of £194.32 per week, or 90% of your average weekly earnings if that is lower.
Statutory Paternity Pay (SPP)
SPP is available for 1 or 2 weeks. It is paid at the lower of £194.32 per week or 90% of your average weekly earnings. The same qualifying conditions apply: 26 weeks continuous employment and earnings above the Lower Earnings Limit.
Maternity Allowance
If you do not qualify for SMP (for example, if you are self-employed or recently changed jobs), you may be eligible for Maternity Allowance. This is paid for 39 weeks at the lower of £194.32 per week or 90% of your average weekly earnings.
Lower earnings limit (2026/27)
You must earn at least £129 per week on average to qualify for SMP or SPP. If you earn less than this, you will not receive statutory pay but may be able to claim Maternity Allowance or other benefits instead.
Worked examples for 2026/27
Each example was run through the calculator above with the inputs shown. All assume the employee meets the 26-week service test, gives the right notice and proof of pregnancy, and that average weekly earnings are before tax. The totals are gross: tax and National Insurance come off statutory pay the same way they come off wages.
SMP on average earnings of £600 a week
The first 6 weeks pay 90% of £600, which is £540.00 a week with no upper limit. Weeks 7 to 39 pay the flat £194.32, because that is lower than 90% of earnings. Total SMP over 39 weeks: £9,652.56. The same 39 weeks at full pay would be £23,400.00, which is why most of the drop in income arrives from week 7, not at the start.
SMP on average earnings of £200 a week
90% of £200 is £180.00, which is below the £194.32 flat rate, so the lower figure applies for all 39 weeks. There is no step down at week 7. Total SMP: £7,020.00. Part-time and low-paid employees often expect the flat rate as a minimum, but it is a cap, not a floor.
Statutory Paternity Pay on £700 a week
Paternity Pay has no 90% period. It is £194.32 a week or 90% of earnings, whichever is lower, for up to 2 weeks. On £700 a week the flat rate applies, so the total is £388.64 before tax.
Rules that change the answer
Who qualifies for SMP
You need average earnings of at least £129 a week, at least 26 weeks of continuous employment with the same employer continuing into the qualifying week (the 15th week before the expected week of childbirth), at least 28 days' notice of when you want SMP to start, and proof of pregnancy such as a MATB1 certificate within 21 days of the start date (GOV.UK: Maternity pay and leave, checked 30 October 2026). Average earnings are worked out over an 8-week relevant period set by the qualifying week (GOV.UK employer guide, checked 30 October 2026).
Leave is 52 weeks, pay is 39
Statutory Maternity Leave is 52 weeks, so taking all of it leaves the last 13 weeks unpaid unless your employer offers more. You must take at least 2 weeks after the birth, or 4 if you work in a factory. Leave cannot usually start more than 11 weeks before the expected week of childbirth.
Maternity Allowance if SMP is refused
If your employer says you do not qualify, they must give you form SMP1 within 7 days of deciding. Maternity Allowance may then apply if you were employed or self-employed for 26 of the 66 weeks before the due date and earned £30 a week or more in 13 of those weeks. It pays £194.32 or 90% of average earnings, whichever is less, for up to 39 weeks. Self-employed claimants get between £27 and £194.32 depending on Class 2 contributions (GOV.UK: Maternity Allowance, checked 30 October 2026).
Who pays
Your employer pays SMP through payroll and reclaims 92% from HMRC, or 109% if it paid £45,000 or less in Class 1 National Insurance in the last complete tax year (GOV.UK: Recover statutory payments, checked 30 October 2026).
Common mistakes
Treating £194.32 as a minimum. It is the most you get from week 7, and less if 90% of your earnings is lower, as the second example shows.
Forgetting tax. SMP and Paternity Pay are taxable pay. The figures here are before tax and National Insurance.
Mixing up the statutory and company schemes. An enhanced company scheme can pay more but never less than the statutory amounts. Check your contract for the enhanced terms.
How this calculator works: for SMP it pays 90% of your average weekly earnings for weeks 1 to 6, then £194.32 or 90% (whichever is lower) for weeks 7 to 39. Paternity Pay and Maternity Allowance use the lower of £194.32 and 90% for 2 and 39 weeks. Rates were checked against GOV.UK on 30 October 2026, and every source is listed on our methodology page. For dates, shared parental leave and planning, see our maternity pay guide.