Enhanced Maternity Pay Calculator
Calculate your full maternity package — company enhanced pay, SMP, annual leave accrual and total value
Last updated: March 2026 | SMP rate £184.03/week
Enhanced Maternity Pay Calculator 2026
Enter your salary and your employer's enhanced maternity scheme to see a full week-by-week breakdown
Your Employer's Enhanced Maternity Scheme
Maternity Pay Rates 2026
| Period | Rate | Duration |
|---|---|---|
| Weeks 1–6 (SMP standard) | 90% of AWE | 6 weeks |
| Weeks 7–39 (SMP flat rate) | £184.03/week or 90% AWE if lower | 33 weeks |
| Weeks 40–52 | Unpaid (unless enhanced) | Up to 13 weeks |
Complete Guide to Enhanced Maternity Pay UK 2026
1. SMP Eligibility: The 26-Week Rule Explained
To qualify for Statutory Maternity Pay you must satisfy two core conditions. First, you must have been continuously employed by the same employer for at least 26 weeks by the end of your qualifying week — the 15th week before your Expected Week of Childbirth (EWC). Second, your average weekly earnings must be at least equal to the Lower Earnings Limit (£123/week for 2025/26).
The qualifying week is the crucial reference point for SMP eligibility. If your baby is due on 15 July 2026, count back 15 weeks — your qualifying week ends on approximately 5 April 2026. You must have started work by 13 October 2025 to meet the 26-week continuous employment test. Gaps in employment, career breaks or agency work arrangements can affect this calculation.
If you do not qualify for SMP — for example because you are a worker rather than an employee, or you haven't worked long enough — you may be entitled to Maternity Allowance from the DWP instead, payable at £184.03/week or 90% of AWE (whichever is lower) for up to 39 weeks, provided you have been employed or self-employed for 26 of the 66 weeks before your EWC and earned an average of at least £30/week.
2. How Average Weekly Earnings Are Calculated for SMP
Your SMP is based on your Average Weekly Earnings (AWE), calculated over the eight-week period ending with the last payday before the end of your qualifying week. For monthly-paid employees, HMRC takes the last two monthly pay packets received before the end of the qualifying week, totals them, and divides by two to get the monthly average, then multiplies by 12 and divides by 52 to arrive at a weekly figure.
Practical example: If you earn £35,000/year, your AWE = £35,000 ÷ 52 = £673.08/week. Your SMP for the first six weeks = 90% × £673.08 = £605.77/week. Weeks 7–39 = £184.03/week (the 2025/26 flat rate applies because £184.03 is lower than 90% × £673.08).
Importantly, if your employer gives you a pay rise at any time between the start of the eight-week reference period and the end of your maternity leave, HMRC requires your SMP to be recalculated as though the higher salary applied throughout the reference period. This means a pay rise after you have already started maternity leave can retroactively increase your SMP entitlement — a little-known benefit worth checking with your HR department.
3. SMP Flat Rate 2026/27 and Employer Reclaim at 103%
The SMP flat rate is set by the Government each April. For 2025/26 it is £184.03 per week. The 2026/27 rate is expected to be announced in the Autumn Budget and will take effect from 6 April 2026 in line with CPI inflation. Historically, the rate has increased annually — it was £156.66 in 2022/23 and £172.48 in 2023/24.
From an employer's perspective, administering SMP is largely cost-neutral for smaller businesses. Small employers (those whose total Class 1 NIC liability in the previous tax year was £45,000 or less) can reclaim 103% of SMP paid — the extra 3% is the Small Employers' Relief, designed to compensate for the administrative cost and employer NICs on the SMP. Larger employers reclaim 92% of SMP. Reclaims are made through the employer's PAYE payroll software via the FPS/EPS system.
This reclaim structure means the net cost to a small employer of paying the statutory SMP element is effectively zero — making enhanced maternity pay schemes more affordable to implement than many employers realise. The enhancement (the company top-up above SMP) is not reclaimable from HMRC, but it is a deductible business expense for corporation tax purposes.
4. Annual Leave Accrual: Your Full Entitlement Continues
One of the most valuable and often overlooked aspects of maternity leave is that you continue to accrue your full annual leave entitlement throughout the entire 52-week maternity leave period, including any unpaid portion. The statutory minimum is 28 days (including 8 bank holidays) for a full-time worker. If your employer offers enhanced contractual leave — say 30, 33 or 35 days — you accrue that enhanced amount too.
For a woman taking the full 52 weeks of maternity leave starting in, say, October 2025 and returning in October 2026, she will have accrued a full year's leave. If her entitlement is 28 days, she returns with 28 days unused leave to take — worth approximately £2,692 at a £35,000 salary, or significantly more for higher earners.
Leave accrued during maternity leave that cannot be taken during the leave year must be carried over and taken in the following leave year. Many women time their maternity leave to start at the beginning of the leave year in order to accrue two years' worth of holiday, effectively extending paid time off. Bank holidays that fall during maternity leave are also preserved and must be taken at another time.
5. KIT Days: Working During Maternity Leave Without Losing SMP
Keeping In Touch (KIT) days allow you to work up to 10 days during your maternity leave without losing any SMP and without bringing your maternity leave to an end. The two-week compulsory maternity leave period immediately after birth is excluded — you cannot use KIT days in those first two weeks.
KIT days are entirely voluntary: your employer cannot require you to use them and you cannot insist on them — both parties must agree. They are commonly used for training days, team away-days, handover sessions or to keep your skills up to date in a fast-moving sector. You must be paid at least the National Minimum Wage for hours actually worked on a KIT day. Many employers pay your normal daily rate. Any payment you receive for a KIT day on top of your SMP is taxable in the usual way through PAYE.
For those on Shared Parental Leave, the equivalent is 20 Shared Parental Leave In Touch (SPLIT) days — 10 per parent. SPLIT days follow the same rules as KIT days. The distinction matters if you and your partner are splitting parental leave: you each get 10 keeping-in-touch days, not 10 between you.
6. Enhanced Pay Repayment Clauses: Know Before You Leave
If your employer offers enhanced maternity pay — anything above the statutory SMP — they may include a clawback clause (also called an enhanced pay repayment clause) requiring you to repay the enhancement if you do not return to work after maternity leave, or if you leave within a specified period of returning.
A typical clause might read: "If you do not return to work for at least three months following the end of maternity leave, you must repay the enhanced element (the amount paid above SMP)." The period is usually three to twelve months. You cannot be required to repay the statutory SMP element under any circumstances — only the employer's voluntary top-up is subject to clawback.
The enforceability of clawback clauses requires care. Courts have held that they are generally enforceable provided they are clear and reasonable, and provided they do not discriminate on grounds of sex. If you are dismissed or made redundant on your return, the clause should not apply. If you are returning to a reduced-hours role, the clause should be pro-rated. Always read the precise wording and seek HR or legal advice if you are considering not returning — knowing the financial exposure lets you plan properly.
7. Pension Contributions During Maternity Leave
Your employer must continue to make their pension contributions throughout your entire Ordinary Maternity Leave (OML) — the first 26 weeks — and during Additional Maternity Leave (AML) — weeks 27 to 52 — if your employer's scheme rules provide for this. Auto-enrolment legislation and most occupational pension schemes require employer contributions to continue throughout the SMP-paid period (39 weeks).
Crucially, employer pension contributions during maternity leave are typically calculated on your normal (pre-leave) salary, not on the reduced SMP you actually receive. So if your employer contributes 5% and your normal salary is £35,000, they contribute £1,750/year — or £33.65/week — even though you are receiving only £184.03/week in SMP.
Your own employee contributions, however, are only required on the pay you actually receive during maternity leave. During unpaid leave (weeks 40–52), neither you nor your employer typically contributes. The interaction of maternity leave with pension accrual can affect your pension scheme's service-related benefits — such as defined benefit final salary schemes — so check with your pension administrator. The pension accrual during maternity leave can add £1,000–£5,000+ to the overall value of the maternity package.
8. Shared Parental Leave and Pay as an Alternative
Shared Parental Leave (SPL) allows eligible couples to share up to 50 weeks of leave and up to 37 weeks of Shared Parental Pay (ShPP) in the first year after birth or adoption. The mother must first end her maternity leave to activate SPL. ShPP is paid at the same rate as SMP: £184.03/week or 90% of AWE (whichever is lower) for up to 37 weeks.
The key financial consideration is that if the partner's employer also offers enhanced ShPP — which is less common but becoming more prevalent — the family can potentially double the amount of enhanced pay received. For example, if the mother's employer pays eight weeks at full pay and the father's employer also pays eight weeks enhanced ShPP, the family receives 16 weeks at or near full pay rather than eight.
SPL is more flexible than maternity leave in how it can be taken: it can be taken in up to three separate blocks (subject to employer agreement), allowing one parent to return while the other takes leave. This flexibility suits families where childcare costs or career considerations make a complete 52-week handover impractical. Both parents must give at least eight weeks' notice before each block of SPL.
5 Costly Maternity Pay Mistakes to Avoid in 2026
1. Missing the MAT B1 Notification Deadline
The mistake: Failing to give your employer at least 28 days' notice before your intended start date for maternity leave, or failing to provide your MAT B1 certificate (issued by your GP or midwife after 20 weeks). Without timely notification, your employer can legitimately delay the start of your maternity leave and SMP, potentially costing you weeks of pay. You must tell your employer by the end of the 15th week before your EWC (your qualifying week) that you are pregnant, when the baby is due, and when you intend to start leave.
2. Assuming Enhanced Pay is Permanent — Check the Contract
The mistake: Many employees assume enhanced maternity pay advertised in job postings or staff handbooks is a contractual right. In fact, unless enhanced pay is written into your employment contract, your employer can change or withdraw it (subject to reasonable notice). Always ask for the policy in writing as part of your contract before relying on it. If you accept a role partly because of the maternity package, get the enhanced pay terms incorporated into your written contract at offer stage.
3. Not Requesting Flexible Working on Return
The mistake: Returning full-time when flexible working could reduce childcare costs and improve wellbeing. All employees with 26 weeks' service now have the right to request flexible working from day one (the qualifying period was abolished in April 2024). You can request reduced hours, compressed hours, remote working or a job-share arrangement. Your employer must consider your request seriously and can only refuse on specified business grounds. Submit your request at least eight weeks before your return date to allow proper consideration.
4. Failing to Carry Over Annual Leave Before Leave Starts
The mistake: Starting maternity leave with accumulated annual leave that you could have taken as paid leave beforehand. Many women take their remaining annual leave immediately before starting maternity leave — effectively extending their paid absence by days or weeks at full pay. This is perfectly legal and common. If your employer's leave year runs April–March and you have 10 days accrued in September, taking them before commencing maternity leave in October means those 10 days are paid at 100% salary rather than at SMP rates.
5. Overlooking the 10-Week SMP Reference Period for Bonuses
The mistake: Not understanding that bonuses paid in the eight-week AWE reference period inflate your SMP for the first six weeks. If your employer pays an annual bonus in February and your reference period falls in January–February, the bonus is included in the AWE calculation, significantly increasing your first six weeks of SMP. Conversely, if a bonus is paid just after the reference period, it has no effect. Understanding this timing can help you plan when to start maternity leave to maximise the SMP calculation period in your favour.
Official Maternity Pay Resources
GOV.UK — Maternity Pay and Leave
Official guidance on eligibility, SMP rates, how to claim and employer obligations. Includes calculator links and MAT B1 information.
Acas — Maternity Rights Guide
Plain-English guidance on maternity rights at work, KIT days, flexible working requests on return and resolving disputes with employers.
Maternity Action
Specialist charity providing advice on maternity rights including enhanced pay policies, discrimination at work, and benefits entitlements.
How to Use This Enhanced Maternity Pay Calculator
- Enter your salary — input your annual or weekly salary before tax. The calculator uses this to compute your Average Weekly Earnings and any enhanced pay.
- Enter your employer's enhanced scheme — input how many weeks at full pay, half pay, SMP-only and unpaid leave your employer offers. If unknown, check your contract or HR policy.
- Enter KIT days and annual leave — the calculator shows how many days of annual leave you accrue and the taxable value of KIT days.
- Click Calculate — view a week-by-week pay breakdown, total maternity income, and comparison to the statutory minimum.
- Use the results to plan — understand your total package, when your pay drops, and when to request flexible working or consider SPL options.
Worked Examples: Enhanced vs Statutory Maternity Pay
Example 1: Salary £30,000, No Enhanced Pay (Statutory Only)
AWE = £30,000 ÷ 52 = £576.92/week
- Weeks 1–6: 90% × £576.92 = £519.23/week (total: £3,115.38)
- Weeks 7–39: £184.03/week (flat rate, as lower than 90% AWE) (total: £6,072.99)
- Weeks 40–52: £0 (unpaid)
- Total SMP received: £9,188.37
Example 2: Salary £35,000, Enhanced (8 weeks full pay, 18 weeks half pay)
Weekly salary = £35,000 ÷ 52 = £673.08/week
- Weeks 1–8: 100% salary = £673.08/week (total: £5,384.64)
- Weeks 9–26: 50% salary + SMP = £336.54 + £184.03 = £520.57/week (total: £9,370.26)
- Weeks 27–39: £184.03/week SMP only (total: £2,392.39)
- Weeks 40–52: £0 (unpaid)
- Total received: £17,147.29 vs £10,266 statutory minimum — £6,881 more
Example 3: Salary £50,000, Enhanced (12 weeks full, 18 weeks half)
Weekly salary = £50,000 ÷ 52 = £961.54/week
- Weeks 1–12: £961.54/week (total: £11,538.48)
- Weeks 13–30: £480.77 + £184.03 = £664.80/week (total: £11,966.40)
- Weeks 31–39: £184.03 SMP only (total: £1,656.27)
- Weeks 40–52: £0 (unpaid)
- Total: £25,161.15 vs £13,488 statutory — enhanced value: £11,673 extra
Sources & Methodology
- GOV.UK — Statutory Maternity Pay and Leave
- HMRC SMP1 — Statutory Maternity Pay Guidance
- Acas — Shared Parental Leave and Pay
Disclaimer: This calculator provides estimates based on 2025/26 SMP rates and statutory rules. Enhanced maternity pay terms vary by employer. Always confirm your specific entitlements with your HR department and check your written contract. The 2026/27 SMP flat rate will be confirmed in the April 2026 Budget — update this calculator as new rates are announced.