SMP Rate Calculator UK 2025/26

The Statutory Maternity Pay (SMP) rate for 2025/26 is £187.18 per week. This applies from weeks 7 to 39 of maternity leave, or 90% of average weekly earnings if lower. Weeks 1 to 6 are paid at 90% of your average weekly earnings with no upper cap. SMP is paid for up to 39 weeks.

To qualify for SMP you must: have worked for your employer for at least 26 weeks by the end of the 15th week before your expected week of childbirth (the qualifying week); earn at least £123/week (lower earnings limit 2025/26); give your employer at least 28 days notice; and provide a MAT B1 certificate from your midwife or GP.

AWE is calculated from your earnings in the 8-week period ending at the end of the qualifying week. Earnings include salary, overtime, bonuses, and statutory pay. HMRC divides the total by 8 (or relevant number of weeks if different). Pay rises awarded between conception and the end of SMP must be reflected in the AWE calculation.

A MAT B1 (Maternity Certificate) is issued by a midwife or GP, normally from 20 weeks of pregnancy. It confirms your expected due date. Your employer requires a MAT B1 to process SMP. It should be provided no later than 28 days before your SMP start date. Your employer cannot refuse SMP simply because the MAT B1 was provided slightly late.

If you qualify for SMP and then leave your job (voluntarily or via redundancy) after the qualifying week, you remain entitled to SMP for the full 39 weeks. The employer must still pay SMP. If made redundant before the qualifying week, you may be entitled to SMP from HMRC directly. Contact HMRC if your employer refuses to pay.

Small employers (those who paid £45,000 or less in Class 1 NI in the previous tax year) can reclaim 103% of SMP paid from HMRC. Standard employers reclaim 92%. The 3% extra for small employers covers the employer's NI cost. Reclaim is made via the Employer Payment Summary (EPS) in PAYE submissions.

Yes. SMP is treated as earnings and is subject to income tax and National Insurance contributions in the same way as regular wages. Your employer deducts tax and NI before paying you. SMP is paid via payroll and appears on your payslip. Tax credits and Universal Credit take SMP into account when calculating entitlement.

You can choose your SMP start date, subject to: SMP cannot start earlier than 11 weeks before your expected week of childbirth; if your baby is born early and before you have started SMP, SMP starts the day after delivery; if you are off work with a pregnancy-related illness in the last 4 weeks of pregnancy, SMP starts automatically.

Enhanced maternity pay is any contractual maternity pay above the SMP minimum. Many employers offer enhanced pay, such as 12 weeks at full pay followed by SMP. This is a contractual right, not a statutory one. It is at the employer's discretion. If you receive enhanced pay, you still receive at least the SMP minimum for the full 39 weeks.

Employees are entitled to 52 weeks of Ordinary and Additional Maternity Leave (26 weeks each). SMP is paid for the first 39 weeks. The last 13 weeks (weeks 40-52) are unpaid unless your contract provides enhanced pay. You must take at least 2 weeks' maternity leave after the birth (4 weeks if factory worker).

Your employer pays SMP and reclaims most of it from HMRC via PAYE. Standard employers reclaim 92%; small employers reclaim 103%. HMRC does not pay SMP directly to employees (except in cases of employer insolvency). If your employer is insolvent, you can claim SMP directly from HMRC's Statutory Payments Dispute Team.

You can work up to 10 Keeping in Touch (KIT) days during SMP without losing SMP for that week. KIT days must be agreed with your employer and can be any work activity including training. Any work beyond 10 KIT days ends SMP for that week. KIT days are paid at least at SMP rate, or your contractual rate if higher.