Statutory Maternity Pay guide 2026/27
How much is Statutory Maternity Pay, how long does it last, and how much will you actually take home? A complete guide to SMP rates, eligibility, and what happens to your income during maternity leave.
Statutory Maternity Pay rates 2026/27
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. The rate changes after the first six weeks:
| Period | SMP rate | Weekly amount |
|---|---|---|
| Weeks 1–6 | 90% of your average weekly earnings | Based on your salary |
| Weeks 7–39 | Flat rate or 90% of AWE (whichever is lower) | £184.03/week |
| Weeks 40–52 | Unpaid (Statutory Maternity Leave continues) | — |
The flat rate SMP of £184.03 per week applies from April 2026. This is taxable income and subject to income tax and National Insurance where applicable — so the amount you actually receive in your bank account will be lower than the headline figure.
How much will I take home during maternity leave?
SMP is treated as regular employment income and taxed through PAYE in the same way as salary. However, because your income drops so significantly during leave, you will typically have unused personal allowance that reduces or eliminates the tax payable. Here is how it works at different salary levels:
| Annual salary | Weeks 1–6 net/week | Weeks 7–39 approx. |
|---|---|---|
| £20,000 | £346/week | ~£175/week |
| £30,000 | £519/week | ~£175/week |
| £40,000 | £692/week | ~£175/week |
| £60,000 | £1,038/week | ~£165/week |
The net figures above are approximate and depend on your tax code and any pension deductions. For the weeks 7–39 flat rate period, most people will receive close to the full £184.03 because their remaining personal allowance covers or reduces the taxable amount. Use our salary calculator with the flat rate SMP annualised (£9,570) to see a more precise estimate.
SMP eligibility
To qualify for Statutory Maternity Pay you must:
- Be an employee (not self-employed — see Maternity Allowance below)
- Have worked for your employer continuously for at least 26 weeks by the 15th week before your baby's due date (known as the "qualifying week")
- Be earning at least the lower earnings limit — £123 per week on average in 2026/27
- Give your employer the correct notice (usually 28 days) and a MAT B1 certificate from your midwife or doctor
Average weekly earnings are calculated over the eight weeks ending in the qualifying week. If you received any bonuses or irregular pay in that period, they will affect your SMP calculation.
Enhanced maternity pay
Statutory Maternity Pay is a legal minimum. Many employers offer enhanced maternity pay above the statutory rate — for example, full pay for the first 12 or 16 weeks, then SMP rates thereafter. Enhanced pay is a contractual right rather than a statutory one, so it varies widely between employers.
If your employer offers enhanced pay, the enhanced portion is typically paid as normal salary and taxed accordingly. The terms are usually set out in your employment contract or staff handbook. Some schemes require you to return to work for a minimum period or repay enhanced pay if you do not.
Maternity Allowance (for the self-employed)
If you are self-employed or do not qualify for SMP (for example because you have not worked for your employer long enough), you may be able to claim Maternity Allowance instead. Maternity Allowance for 2026/27 is paid at the same weekly flat rate as SMP (£184.03) or 90% of your average weekly earnings if lower. It is claimed directly from the Department for Work and Pensions.
Keeping in touch (KIT) days
You can work up to 10 "keeping in touch" days during your maternity leave without losing your SMP. These days are paid at your normal rate of pay and are agreed between you and your employer. KIT days are useful for attending important meetings, training, or team events without formally ending your leave.
Frequently asked questions
Does maternity pay affect my pension contributions?
It depends on your scheme rules. For workplace pensions, your employer must continue contributing to your pension during the full 39 weeks of SMP (and any additional ordinary maternity leave), based on your normal salary — not the reduced SMP rate. However, your own employee contributions are typically calculated on the actual SMP you receive rather than your full salary, so they will reduce.
Is SMP paid if I am made redundant while pregnant?
If you are made redundant before your SMP start date and have already qualified for SMP (i.e. you passed the qualifying week), your employer must still pay you SMP. They can reclaim most or all of it from HMRC. Being made redundant while pregnant or on maternity leave for a reason connected to the pregnancy is automatically unfair dismissal.
Can I return to work during maternity leave?
Yes, using KIT days (up to 10) as described above. If you work more than 10 KIT days or return to work permanently, your SMP stops. You can return to work at any point after two weeks following the birth (four weeks if you work in a factory). You do not have to give notice of a change to your return date unless your employer requires it contractually.
What about Shared Parental Leave?
If you and your partner qualify, you can share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay (ShPP) between you. ShPP is paid at the same flat rate as SMP (£184.03 per week) or 90% of average weekly earnings if lower. This can be taken in blocks at different times rather than consecutively, allowing more flexible arrangements.