Maternity Pay in the UK for 2025/26

Maternity Pay Estimator

Enter your gross average weekly earnings and see the total Statutory Maternity Pay you would receive over the full 39 weeks in 2025/26, along with a breakdown of each stage.

How Statutory Maternity Pay Is Paid

Statutory Maternity Pay (SMP) is paid in two stages over 39 weeks. The first 6 weeks are paid at 90 percent of your average weekly earnings before tax, with no upper cap. The remaining 33 weeks are paid at whichever is lower: £194.32 per week or 90 percent of your average weekly earnings. Both figures are gross, before income tax and National Insurance.

Your average weekly earnings are worked out from the 8 weeks ending with the qualifying week, which is the 15th week before your baby is due. Your employer pays SMP in your normal pay cycle and can reclaim most or all of it from HMRC.

SMP is a legal minimum. Many employers offer occupational maternity pay on top through a contractual scheme, so check your contract, staff handbook or HR portal. Any workplace scheme sits above the statutory floor, never below it.

Who Qualifies for Statutory Maternity Pay

You qualify for SMP if four tests are all met when you reach the qualifying week. First, you must have worked for the same employer continuously for at least 26 weeks, ending in that qualifying week. Second, your average weekly earnings in the 8 weeks before the qualifying week must be at least £129, the Lower Earnings Limit for 2025/26.

Third, you must give your employer proof of the pregnancy, usually a MATB1 certificate signed by your midwife or GP. Fourth, you must give at least 28 days notice of when you want SMP to start, or by the end of the qualifying week if that is earlier.

Agency, casual and zero-hours workers can still qualify if the service and earnings tests are met. What matters is a continuous employment relationship with one employer, not the label on your contract. If you have two jobs, each employer runs its own SMP test independently.

If You Cannot Get SMP: Maternity Allowance

Maternity Allowance (MA) is the government safety net for people who fall outside SMP. It covers self-employed workers, those who recently changed jobs, and employees who earn below the £129 SMP threshold. You claim MA from Jobcentre Plus using form MA1, not from an employer.

The standard weekly rate matches SMP: £194.32 or 90 percent of average weekly earnings, whichever is lower, paid for up to 39 weeks. Self-employed applicants receive between £27 and £194.32 depending on their Class 2 National Insurance record. To get the full amount you must have paid Class 2 NI for at least 13 of the 66 weeks before your baby is due.

People who do unpaid work for a self-employed spouse or civil partner can receive £27 per week for up to 14 weeks, provided the partner is registered with HMRC and pays Class 2 NI.

Worked Examples: What You Will Actually Receive

The two-stage formula produces very different totals depending on earnings. These three worked examples use 2025/26 rates and assume the person qualifies for the full 39 weeks of SMP.

Example 1, part-time on £180 average weekly earnings. Weeks 1 to 6 pay 90 percent of £180, which is £162 per week, totalling £972. For weeks 7 to 39, £162 is lower than £194.32, so pay stays at £162 for 33 weeks, totalling £5,346. Total 39-week SMP before tax: £6,318.

Example 2, full-time on £400 average weekly earnings. Weeks 1 to 6 pay 90 percent of £400, which is £360 per week, totalling £2,160. For weeks 7 to 39, £194.32 is lower than £360, so pay drops to £194.32 for 33 weeks, totalling £6,412.56. Total 39-week SMP before tax: £8,572.56.

Example 3, higher earner on £900 average weekly earnings. Weeks 1 to 6 pay 90 percent of £900, which is £810 per week, totalling £4,860. For weeks 7 to 39, £194.32 for 33 weeks totals £6,412.56. Total 39-week SMP before tax: £11,272.56.

The pattern is clear: everyone gets 90 percent of their normal pay for the first 6 weeks, but higher earners see a sharp drop from week 7. This is why many employers offer contractual top-ups, especially in the public sector and larger private firms.

Tax, National Insurance and Pension on Maternity Pay

SMP counts as earnings for income tax and Class 1 National Insurance. Your employer runs the deductions through payroll using your normal tax code, so take-home pay is lower than the gross weekly rate. Because your monthly gross often falls during maternity, some people finish the tax year with a small overpayment and receive a refund.

Auto-enrolment pension contributions continue during paid maternity leave. Your employer must calculate its own contributions on your normal salary, not on the reduced SMP amount, while your own contributions are taken only from the pay you actually receive. During the unpaid final 13 weeks of leave, your contributions pause unless your contract says otherwise.

Student Loan repayments only apply where SMP in a pay period exceeds the relevant plan threshold, which rarely happens at £194.32 per week.

Notice, Forms and How to Claim

Tell your employer at least 15 weeks before your due date that you are pregnant, when the baby is due, and when you want maternity leave and pay to start. It is best to do this in writing so there is a dated record.

You need a MATB1 maternity certificate from your midwife or GP. It is issued no earlier than 20 weeks before the due date. Give the original document to your employer for their SMP records.

If your employer refuses SMP, they must give you an SMP1 form explaining why within 7 days. You can then apply for Maternity Allowance from Jobcentre Plus using form MA1, supplying payslips or self-employment records covering any 13 weeks of your choice within the 66-week test period.

52 Weeks of Statutory Maternity Leave

Statutory maternity leave lasts up to 52 weeks in total. It is split into Ordinary Maternity Leave of 26 weeks followed by Additional Maternity Leave of a further 26 weeks. The earliest leave can start is 11 weeks before your due date, unless the baby arrives early.

Only the first 39 weeks are paid through SMP. The remaining 13 weeks are unpaid unless your employer runs a contractual scheme that extends further.

You can work up to 10 Keeping in Touch days during leave without losing SMP. Pay for KIT days is agreed with your employer. After leave, you have the right to return to the same job if you take up to 26 weeks. Take more than 26 weeks and the right is to a similar job on the same terms.

Related Family Pay in 2025/26

Two related schemes may apply to your household. Statutory Paternity Pay gives eligible partners up to 2 weeks off, paid at the same weekly rate as SMP or 90 percent of average weekly earnings, whichever is lower. Statutory Adoption Pay mirrors the SMP structure for people adopting a child.

Shared Parental Leave lets couples share up to 50 weeks of leave and up to 37 weeks of pay after the compulsory first 2 weeks following birth. It is optional and requires both parents to give notice and meet their own eligibility tests.

Frequently Asked Questions

How much is Statutory Maternity Pay per week in 2025/26? SMP is paid at 90 percent of your average weekly earnings for the first 6 weeks with no upper cap. For the next 33 weeks it is the lower of £194.32 per week or 90 percent of your average weekly earnings. Both amounts are gross, before income tax and National Insurance are deducted through payroll.

How long does maternity pay last? SMP is paid for up to 39 weeks. Statutory maternity leave itself can last up to 52 weeks, so the last 13 weeks of leave are unpaid unless your employer runs a contractual maternity scheme. You can choose to return to work at any point and end both your leave and pay early by giving notice.

What if I earn less than £129 a week? You will not qualify for Statutory Maternity Pay because £129 is the Lower Earnings Limit that sets the SMP threshold for 2025/26. You may still qualify for Maternity Allowance if you worked at least 26 weeks in the 66 weeks before your due date and earned £30 or more in any 13 of those weeks.

Is Statutory Maternity Pay taxed? Yes. SMP is treated as normal earnings, so your employer deducts income tax and Class 1 National Insurance through PAYE using your usual tax code. Because gross weekly pay is often lower during maternity, some people finish the tax year with a small overpayment of tax and receive a refund from HMRC.

Can I get maternity pay from more than one job? You can receive SMP from every employer where you separately meet the 26-week service and £129 earnings tests. If you fail the SMP test with one employer but meet Maternity Allowance rules overall, you can claim MA on top of any SMP from another job. You cannot claim MA for weeks you are already getting SMP.

Do I have to pay back maternity pay if I do not return to work? Statutory Maternity Pay is never repayable, even if you resign during or at the end of maternity leave. Contractual maternity pay offered by your employer on top of SMP may be repayable if you leave within a set period after returning, so check your contract or staff handbook before you make a decision.

Can I work during maternity leave without losing pay? You can work up to 10 Keeping in Touch days for your own employer without losing SMP. Working for another employer during maternity leave can end SMP unless that second job started before the pregnancy was notified. Voluntary and unpaid activity does not affect your SMP entitlement.

Related Calculators

Maternity Pay Calculator | Maternity Leave Date Calculator | Holiday Pay Calculator | Child Benefit Tax Calculator Uk 2025 26

Related Guides

Holiday Entitlement Guide | Working Time Regulations | Employer NI Guide