How much is Statutory Maternity Pay (SMP) in 2025/26?

SMP is paid for 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (no cap). The remaining 33 weeks are paid at £184.03 per week or 90% of average earnings, whichever is lower.

What is the minimum earnings threshold for SMP?

To qualify for SMP, you must earn at least £123 per week on average (the Lower Earnings Limit for 2025/26). This is calculated over the 8 weeks before the qualifying week (15 weeks before due date).

What is Maternity Allowance and who qualifies?

Maternity Allowance is £184.03 per week (or 90% of average earnings if less) for up to 39 weeks. It's for women who don't qualify for SMP, including self-employed women, those who recently changed jobs, and agency workers.

When can I start maternity leave and pay?

You can start maternity leave any time from 11 weeks before your expected due date. SMP can start from the 11th week before baby is due. The earliest it can start is the Sunday following birth if baby arrives early.

Maternity Pay Calculator UK | SMP Calculator 2025/26

£184.03

Weekly SMP Rate (2025/26)

39 weeks

Paid Maternity Leave

90%

First 6 Weeks Rate

£123/week

Minimum Earnings

Maternity Pay Calculator UK 2025/26

Calculate your Statutory Maternity Pay (SMP), Maternity Allowance, or enhanced maternity pay entitlement. Updated with current UK rates.

Quick Scenarios:

Average Weekly Earnings (before tax) Based on 8 weeks before qualifying week

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Enhanced Maternity Pay?

Understanding Statutory Maternity Pay (SMP)

Statutory Maternity Pay is the legal minimum maternity pay that employers must provide to eligible employees in the UK. SMP is paid for up to 39 weeks, with payment structured in two phases:

Period	Duration	Payment Rate	Example (£600/week)
First 6 weeks	Weeks 1-6	90% of average weekly earnings	£540.00/week
Remaining 33 weeks	Weeks 7-39	£184.03 or 90% (whichever is lower)	£184.03/week
Unpaid leave	Weeks 40-52	No statutory pay	£0.00

Tax Treatment: SMP is treated as earnings and subject to Income Tax and National Insurance. Your employer handles deductions as normal through payroll.

SMP Eligibility Criteria

To qualify for Statutory Maternity Pay from your employer, you must meet all of the following conditions:

You must have worked for your employer continuously for at least 26 weeks into the 15th week before your expected due date (the qualifying week)
You must earn at least £123 per week on average (Lower Earnings Limit 2025/26)
You must give your employer at least 28 days' notice (or as much notice as is reasonably practicable)
You must provide proof of pregnancy (MATB1 form from midwife or GP)
You must have actually stopped work

The Qualifying Week Explained

The qualifying week is the 15th week before your expected week of childbirth. Your average earnings are calculated over the 8 weeks (or 2 months if paid monthly) ending with the last normal pay day on or before the Saturday of the qualifying week.

Important Date: The 11th week before your due date is the earliest you can start maternity leave. Make sure to notify your employer by the 15th week before your due date.

SMP vs Maternity Allowance

If you don't qualify for SMP, you may be eligible for Maternity Allowance (MA). Here's how they compare:

If Employed

Statutory Maternity Pay (SMP)

Paid by: Your employer
First 6 weeks: 90% of earnings
Weeks 7-39: £184.03/week
Total duration: 39 weeks
Requires: 26 weeks continuous employment
Min earnings: £123/week average

Maternity Allowance (MA)

Paid by: DWP/Jobcentre Plus
Rate: £184.03/week (or 90% of earnings)
Duration: Up to 39 weeks
For: Self-employed, agency workers
Requires: 26 weeks work in 66 weeks before due date
Min earnings: £30/week for 13 weeks

When You'd Get Maternity Allowance Instead

Self-employed: You're registered and pay Class 2 National Insurance
Agency worker: You work through an agency and don't qualify for SMP
Recently changed jobs: You haven't been with your current employer long enough
Zero-hours contract: Your earnings are below the SMP threshold
Employment ended: You left your job before the qualifying week

Enhanced Maternity Pay Schemes

Many UK employers offer enhanced maternity pay above the statutory minimum. Common enhanced schemes include:

Scheme Type	Description	Typical Total Value*
Basic Enhanced	6 weeks full pay, then SMP	~£9,400 (£600/week salary)
Standard Enhanced	6 weeks full + 6 weeks half pay + SMP	~£10,200 (£600/week salary)
Generous Enhanced	12 weeks full pay + 12 weeks half pay + SMP	~£12,300 (£600/week salary)
Premium	26 weeks full pay, then SMP	~£17,800 (£600/week salary)
SMP Only	No enhancement - statutory only	~£9,343 (£600/week salary)

*Approximate values based on £600/week (£31,200 annual) salary

Tip: Check your employment contract or staff handbook for your employer's maternity policy. Some enhanced schemes require you to return to work for a set period (often 3-6 months) or repay the enhancement.

Your Maternity Leave Rights

As a pregnant employee in the UK, you have important legal rights regardless of how long you've worked for your employer:

Statutory Maternity Leave

Ordinary Maternity Leave (OML): First 26 weeks - all employees are entitled
Additional Maternity Leave (AML): Remaining 26 weeks - all employees are entitled
Total: Up to 52 weeks of maternity leave

Key Protections During Maternity

Right	Details
Job Protection	Right to return to the same job (or suitable alternative if returning after AML)
Terms & Conditions	Most contractual benefits continue during maternity leave (except salary)
Pension Contributions	Employer must continue contributions during paid leave
Annual Leave	Holiday continues to accrue during maternity leave
Redundancy Protection	Special protection and priority for suitable alternative roles
Unfair Dismissal	Dismissal due to pregnancy/maternity is automatically unfair

Keeping In Touch (KIT) Days

You can work up to 10 "Keeping In Touch" days during maternity leave without losing your SMP or ending your leave. These are optional - neither you nor your employer can insist on them. Payment for KIT days is agreed between you and your employer.

Shared Parental Leave & Pay

You can convert maternity leave and pay into Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP), allowing you to share leave with your partner.

How It Works

End your maternity leave early (after the compulsory 2 weeks)
Unused maternity leave converts to SPL (up to 50 weeks)
Unused SMP converts to ShPP (up to 37 weeks at £184.03/week)
Parents can take leave together, separately, or in turns

ShPP Rate (2025/26): £184.03 per week or 90% of average weekly earnings, whichever is lower. Both parents must meet eligibility criteria.

Frequently Asked Questions

Your average weekly earnings (AWE) are calculated over the 8-week period (or 2 months for monthly-paid employees) ending with your last pay day on or before the Saturday of the qualifying week. This includes regular pay, overtime, bonuses, commission, and statutory sick pay. If you receive a pay rise between the calculation period and maternity leave starting, your AWE should be recalculated.

You must tell your employer about your pregnancy by the 15th week before your baby is due (the qualifying week). You need to provide: confirmation that you're pregnant, your expected due date, and when you want your maternity leave and pay to start. However, for health and safety reasons and to access pregnancy-related protections, you may wish to tell them earlier.

If your baby arrives before your planned maternity leave start date, your maternity leave and SMP automatically begin from the day after birth. If you were already on pregnancy-related sick leave and gave birth within 4 weeks of your due date, your leave starts from the day after birth. Your employer cannot ask you to continue working after the baby is born.

You cannot work for your employer during the first 2 weeks after birth (compulsory maternity leave). After that, you can work up to 10 "Keeping In Touch" (KIT) days without losing SMP or ending your leave. These are optional and must be agreed with your employer. You can also do work for a different employer without affecting your SMP.

Yes, SMP is not conditional on returning to work - it's a statutory entitlement. However, if you received enhanced maternity pay from your employer, your contract may require you to repay the enhanced portion (the amount above SMP) if you don't return for a specified period. Check your employment contract or maternity policy.

You may be entitled to SMP from each employer if you meet the qualifying conditions for each job separately. Calculate your eligibility independently for each employer based on earnings and employment length. You can receive SMP from multiple employers simultaneously.

Apply using form MA1, available online from GOV.UK or from your local Jobcentre Plus. You'll need to provide your MATB1 certificate, payslips or proof of self-employment, and details of any employers. Apply from 26 weeks pregnant onwards. Claims can be backdated up to 3 months.

Yes, you continue to accrue all your annual leave entitlement during maternity leave (both ordinary and additional). You can add accrued leave onto the end of your maternity leave, or take it before. If your leave year ends during maternity leave, you may be able to carry over holiday you couldn't take. Discuss arrangements with your employer.

Helen Richardson

CIPD Level 7 | Employment Law Specialist

Helen is a qualified HR professional with over 15 years' experience advising UK employers and employees on family-friendly policies, maternity rights, and employment law. She holds the CIPD Level 7 Advanced Diploma and regularly contributes to HR publications.