UK Statutory Maternity Pay (SMP) Calculator 2025/26

Calculate SMP for 39 weeks: weeks 1-6 at 90% of Average Weekly Earnings, weeks 7-39 at the flat rate of £184.03/week (or 90% AWE if lower).

Your Earnings

Average Weekly Earnings (AWE) = annual salary / 52

SMP Breakdown — 39 Weeks

Average Weekly Earnings (AWE)£576.92/week
Weeks 1-6 @ 90% AWE£519.23/wk = £3,115
Weeks 7-39 @ £184.03/wk flat (33 weeks)£6,073
Total SMP (39 weeks)£9,188

SMP is subject to tax and NI. Check your employment contract for enhanced occupational maternity pay.

Come utilizzare UK Statutory Maternity Pay (SMP) Calculator 2025/26

Enter your annual gross salary

SMP is based on your Average Weekly Earnings (AWE) over the 8 weeks before the 15th week before your due date. Use your current salary as a proxy.

Review SMP structure

SMP runs for 39 weeks: Weeks 1-6 at 90% of AWE. Weeks 7-39 at the lower of 90% AWE or the SMP flat rate (£184.03/week in 2024/25).

Check additional maternity pay

Many employers offer occupational maternity pay on top of SMP. Check your employment contract. You are entitled to SMP by law if you meet the qualifying conditions.

Suggerimenti

  • Check your employment contract: many employers offer enhanced maternity pay (e.g., full salary for 3-6 months) on top of SMP.
  • If you are eligible for Shared Parental Leave (SPL), SMP can be converted into shared parental pay between you and your partner.
  • Keep P60s and payslips covering weeks 17-25 before your due date as HMRC may require proof of AWE.
  • SMP is taxable and subject to National Insurance contributions if above the thresholds.

Domande frequenti

What is Statutory Maternity Pay (SMP)?

SMP is the legal minimum maternity pay in the UK. It is paid by your employer (who reclaims most of it from HMRC). It runs for up to 39 weeks: 6 weeks at 90% AWE, then 33 weeks at £184.03/wk (2025/26) or 90% AWE if lower.

Who qualifies for SMP?

You qualify if you have been employed by the same employer for at least 26 weeks by the 15th week before your due date, earn at least £123/week (Lower Earnings Limit 2025/26) on average, and give the correct notice.

What if I don't qualify for SMP?

You may be entitled to Maternity Allowance from DWP for up to 39 weeks at £184.03/wk (or 90% AWE if lower) if you are employed but do not qualify for SMP, or self-employed.

How long is statutory maternity leave?

Statutory Maternity Leave is 52 weeks (26 weeks OML + 26 weeks AML). SMP covers only the first 39 paid weeks. Weeks 40-52 are unpaid unless your employer offers contractual maternity pay.