SMP Calculator 2025/26
Weeks 1–6: 90% AWE—
Weeks 7–39: Flat rate (£187.18/wk)—
Total SMP Payable (39 weeks)—
With Enhanced Pay Uplift—
Estimated Total (incl. enhanced)—
SMP Rates 2025/26 at a Glance
| Period | Rate | Duration | Total (example £550/wk AWE) |
|---|---|---|---|
| Phase 1 Weeks 1–6 | 90% of AWE | 6 weeks | £2,970 |
| Phase 2 Weeks 7–39 | £187.18/wk (or 90% AWE if lower) | 33 weeks | £6,176.94 |
| Weeks 40–52 | Unpaid (SML only) | 13 weeks | £0 |
Important: The flat-rate SMP figure of £187.18/week applies from April 2025. Always check the latest GOV.UK guidance as rates are reviewed each April.
SMP Eligibility Criteria
To qualify for Statutory Maternity Pay you must meet all of the following conditions:
- You are an employee (not a worker or self-employed contractor).
- You have been employed by the same employer continuously for at least 26 weeks by the end of the 15th week before your expected week of childbirth (the "qualifying week").
- Your average weekly earnings are at least £123 per week (Lower Earnings Limit for 2025/26) over the 8 weeks before the qualifying week.
- You give your employer the correct notice (at least 28 days before SMP is to start) and, if asked, a MAT B1 certificate from your midwife or GP.
What Counts as Average Weekly Earnings?
Your Average Weekly Earnings (AWE) are calculated using your gross pay (before tax and National Insurance) during an 8-week "relevant period" ending with the qualifying week. This includes basic pay, overtime, bonuses, commission and statutory pay received during that period.
Tip: If you received a pay rise between the start of the relevant period and the end of your maternity leave, HMRC requires your employer to recalculate your AWE using the new salary rate.
Maternity Allowance for Self-Employed Workers
If you are self-employed, a recent employee who doesn't qualify for SMP, or a director who pays yourself less than £123/week, you may be eligible for Maternity Allowance (MA):
- Rate: £187.18 per week (or 90% of your average weekly earnings if lower) for up to 39 weeks.
- You must have been employed or self-employed for at least 26 weeks in the 66 weeks before your baby is due.
- You must have earned at least £30 per week for 13 of those weeks (they don't have to be consecutive).
- Claim MA by completing form MA1, available from GOV.UK, and send it to your local Jobcentre Plus.
Enhanced Maternity Pay — What Your Employer May Offer
Statutory Maternity Pay is the legal minimum. Many employers, particularly in the public sector, larger corporates and organisations with strong family-friendly policies, offer enhanced maternity pay above the statutory minimum.
Common Enhanced Maternity Pay Schemes
| Scheme Type | Typical Offer |
|---|---|
| Full Pay Top-Up | First 4–13 weeks at full salary, then SMP rate |
| Half Pay Top-Up | Weeks 7–26 topped up to 50% salary on top of SMP |
| Extended Paid Leave | Full or partial pay beyond 39 weeks |
| Return-to-Work Bonus | Lump sum paid on returning to work for a minimum period |
To check your entitlement, consult your employment contract, the company staff handbook, or speak to your HR department. Enhanced maternity pay schemes can have conditions attached — for example, a requirement to return to work for a minimum period (usually 3–6 months) or repay the enhanced element.
Note: Enhanced maternity pay is entirely discretionary. Your employer is not legally required to offer more than the statutory minimum.
Keep In Touch (KIT) Days
Statutory Maternity Leave entitles you to take up to 10 Keep In Touch (KIT) days — days when you can work for your employer without it affecting your SMP or bringing your maternity leave to an end.
10
Maximum KIT days allowed
39
Weeks of paid SMP available
Key Rules for KIT Days
- KIT days are entirely optional — both you and your employer must agree to them. You cannot be forced to work KIT days.
- You can use KIT days for any type of work — training, team meetings, client visits, or standard duties.
- Pay on KIT days is subject to agreement. Your employer may pay you your normal daily rate; any amount over your SMP entitlement for that week will be used to offset the SMP payment.
- Any work done on a KIT day counts as one full KIT day, even if you only work for an hour.
- KIT days are not available during the compulsory maternity leave period (the first 2 weeks after birth, or 4 weeks for factory workers).
Tip: KIT days are a great way to attend key meetings, complete mandatory training, or simply stay up to date before your return — without losing any SMP.
Your Rights During Maternity Leave
During both Ordinary Maternity Leave (first 26 weeks) and Additional Maternity Leave (weeks 27–52), your employment rights are protected by law.
Rights That Continue Throughout Maternity Leave
- Contractual benefits — most non-pay contractual benefits continue, such as use of a company car, mobile phone, gym membership and private health insurance.
- Pension contributions — employer pension contributions continue to be based on your normal salary, not your reduced SMP, if you are in a defined contribution scheme.
- Annual leave accrual — you continue to accrue your full statutory and contractual holiday entitlement during maternity leave.
- Protection from redundancy — you have enhanced protection from redundancy during maternity leave. You must be offered any suitable alternative vacancy before other employees at risk.
- Right to return — returning after Ordinary Maternity Leave (up to 26 weeks), you are entitled to return to exactly the same job. Returning after Additional Maternity Leave (up to 52 weeks), you have the right to return to the same job or, if not reasonably practicable, a similar role on no less favourable terms.
Shared Parental Leave (SPL)
If eligible, you and your partner can choose to share up to 50 weeks of leave and 37 weeks of pay via Shared Parental Leave. SPL must be taken in blocks of at least a week and can be used to take leave simultaneously or in turns.
Frequently Asked Questions
What is the SMP rate for 2025/26?
For 2025/26, SMP is paid at 90% of your Average Weekly Earnings (AWE) for the first 6 weeks. From week 7 to week 39, you receive the lower of 90% of your AWE or the flat statutory rate of £187.18 per week. The flat rate is reviewed every April by the government.
How long does Statutory Maternity Pay last?
SMP is payable for up to 39 weeks. Weeks 40 to 52 of Statutory Maternity Leave are unpaid unless your employer provides enhanced maternity pay beyond the statutory minimum. You can choose to return to work before 39 weeks, which stops SMP payments.
Am I eligible for SMP?
You qualify for SMP if you have been employed by the same employer for at least 26 weeks by the qualifying week (15th week before your due date), and your average weekly earnings are at least £123. You must also give your employer the correct notice and, if asked, provide a MAT B1 maternity certificate.
What are KIT days and how do they work?
Keep In Touch (KIT) days allow you to work for up to 10 days during your maternity leave without losing SMP. Both you and your employer must agree to KIT days — you cannot be forced to take them. Any work done on a day counts as a full KIT day, and your employer should pay you an agreed rate for the work done.
Can self-employed workers get maternity pay?
Self-employed workers are not entitled to SMP, but may claim Maternity Allowance (MA). MA pays £187.18 per week (or 90% of AWE if lower) for up to 39 weeks. You need to have been employed or self-employed for 26 weeks in the 66 weeks before your due date and earned at least £30/week in 13 of those weeks.
What happens to my pension during maternity leave?
If you are enrolled in a workplace pension, your employer must continue to make contributions based on your normal salary during SMP — not on the reduced SMP amount. Your own contributions during SMP are based on the pay you actually receive (i.e., your SMP or enhanced pay amount).
Does maternity leave affect my holiday entitlement?
Yes — you continue to accrue annual leave throughout all 52 weeks of Statutory Maternity Leave, including additional maternity leave. If you cannot take your holiday during maternity leave (because you are not at work), you have the right to carry it over and take it when you return.
What if my employer won't pay SMP?
If your employer refuses to pay SMP and you believe you are eligible, you can contact HMRC for a formal decision. HMRC can direct your employer to pay SMP and issue financial penalties for non-compliance. You should also seek advice from ACAS or a Citizens Advice Bureau.