This calculator works out Statutory Maternity Pay (SMP) for 2026/27 from an employee’s average weekly earnings. SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks. The £194.32 rate applies from 5 April 2026, and the employee must earn at least £129 a week on average, the lower earnings limit for 2026/27.
Quick answers
- Weeks 1 to 6: SMP is 90% of the employee’s average weekly earnings before tax, with no cap.
- Weeks 7 to 39: SMP is £194.32 a week, or 90% of average weekly earnings if that is lower.
- Rate start date: the 2026/27 rate of £194.32 applies from 5 April 2026, according to HMRC’s rates and thresholds for employers.
- Earnings test: average weekly earnings in the 8-week relevant period must be at least the lower earnings limit of £129 a week.
- Service test: the employee must have worked for the employer for at least 26 weeks continuously up to any day in the qualifying week, the 15th week before the expected week of childbirth.
- Recovery: most employers reclaim 92% of SMP; employers who paid £45,000 or less in Class 1 National Insurance in the last complete tax year reclaim 109%.
How the calculator works
You enter the employee’s average weekly earnings over the 8-week relevant period.
- Earnings check. If average weekly earnings are below £129, the result is “Not eligible”, and the employee may be able to claim Maternity Allowance from the Department for Work and Pensions.
- Weeks 1 to 6. 90% of average weekly earnings, multiplied by 6.
- Weeks 7 to 39. The lower of £194.32 and 90% of average weekly earnings, multiplied by 33.
- Total. The two amounts added together.
SMP is paid through payroll, so Income Tax and National Insurance are deducted as for normal pay. The calculator does not check the 26-week service test or notice; you need to confirm those.
Worked example
An employee’s average weekly earnings over the relevant period are £600.
| Period | Working | Result |
|---|---|---|
| Weeks 1 to 6 | 90% of £600 = £540.00 a week × 6 | £3,240 |
| Weeks 7 to 39 | Lower of £194.32 and £540.00, × 33 | £6,413 |
| Total SMP | £3,240 plus £6,412.56 | £9,653 |
An employee on £200 a week gets £180.00 a week for all 39 weeks, because 90% of their earnings is lower than £194.32. That gives £1,080 for weeks 1 to 6 and £5,940 for weeks 7 to 39, a total of £7,020.
How employers work out average weekly earnings
The average weekly earnings figure drives everything, so get the relevant period right.
- Find the qualifying week. It is the 15th week before the expected week of childbirth, counting weeks from Sunday.
- Find the relevant period. It is the 8 weeks (or 2 monthly pay periods) up to and including the last payday on or before the Saturday at the end of the qualifying week.
- Add up gross earnings paid in that period. Include overtime, bonuses and back pay actually paid in the period.
- Divide by the number of weeks. For monthly pay, multiply the total by 12 and divide by 52.
- Compare with £129. If the result is below the lower earnings limit, SMP is not due.
A pay rise backdated into the relevant period must be included, so recalculate if one is awarded later. Our guide to Statutory Maternity Pay covers notice and keeping in touch days, the employer cost calculator shows the wider cost of a role, and the HMRC employer helpline can help with reclaims.
Sources
- Maternity pay and leave: pay (GOV.UK)
- Statutory Maternity Pay: eligibility and proof of pregnancy, for employers (GOV.UK)
- Rates and thresholds for employers 2026 to 2027 (HMRC)
- Recover statutory payments (HMRC)
Frequently asked questions
How much is Statutory 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. The rate applies from 5 April 2026.
How long is SMP paid for?
Up to 39 weeks. The remaining 13 weeks of the 52 weeks of maternity leave are unpaid unless the contract gives more.
What is the minimum earnings to qualify for SMP?
Average weekly earnings of at least £129, the lower earnings limit for 2026/27, over the 8-week relevant period.
Is SMP taxable?
Yes. SMP is paid through payroll like wages, with Income Tax and National Insurance deducted.
How much SMP can employers reclaim?
Usually 92%. Employers that qualify for Small Employers’ Relief, by paying £45,000 or less in Class 1 National Insurance in the last complete tax year, reclaim 109%.