What is Statutory Maternity Pay (SMP)?

SMP is the minimum maternity pay your employer must pay if you qualify. It lasts up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings (AWE), and the remaining 33 weeks at the statutory flat rate (£187.18/week) or 90% of AWE if that is lower. Many employers offer enhanced maternity pay above these minimums.

Do I qualify for SMP?

To qualify for SMP you must: be employed by your employer for at least 26 continuous weeks up to and including the 15th week before your baby is due; earn on average at least £123/week (the lower earnings limit); and give your employer at least 28 days' notice with proof of pregnancy. If you do not qualify for SMP you may be entitled to Maternity Allowance (MA) from the government, paid at the same rate.

What is Statutory Paternity Pay (SPP)?

SPP is paid for 1 or 2 consecutive weeks taken within 56 days of the birth (or adoption placement). The rate is the same as the SMP flat rate (£187.18/week) or 90% of your average weekly earnings, whichever is lower. To qualify you must be employed, earn at least the lower earnings limit, and have been with your employer for 26 weeks by the 15th week before the due date.

What is Shared Parental Leave (SPL)?

SPL allows parents to share up to 50 weeks of leave and 37 weeks of Shared Parental Pay (ShPP) after the first 2 weeks of compulsory maternity leave. ShPP is paid at the same rate as the SMP flat rate. Both parents can be off simultaneously or take turns. Each employer pays their own employee's ShPP.

Does my employer have to pay more than the statutory minimum?

No. The statutory figures are the legal minimum. Many employers offer enhanced maternity or paternity pay as part of their benefits package. Check your employment contract or staff handbook. Enhanced packages often pay full salary for several weeks or months before dropping to the statutory rate.

Yes. SMP is treated as earnings and is subject to income tax and National Insurance in the normal way. Your employer deducts tax and NI through PAYE before paying you. The figures shown in this calculator are gross amounts before tax and NI deductions.

Pay & Employment

Maternity & Paternity Pay Calculator

Calculate your Statutory Maternity Pay, Paternity Pay, or Shared Parental Pay based on your salary.

Updated April 2026

Your details

Annual salary (gross)

Average weekly earnings = £576.92/week

Leave type

Qualifying threshold: earn at least £123/week (££6,396/year) on average. Other eligibility conditions apply, see FAQ.

Your results

Statutory Maternity Pay on a £30,000 Salary

Total Statutory Maternity Pay

£9,292

Monthly average

£1,032

Average weekly earnings: £576.92/wk
Duration: 39 weeks
Total SMP: £9,292

Breakdown

Gross before income tax & NI · statutory rates 2025/26

Weeks 1–6 (90% of average weekly earnings): £519.23/wk = £3,115
Weeks 7–39 (flat rate or 90% AWE, whichever is lower): £187.18/wk = £6,177
Monthly average (÷ 9 months): £1,032
Total SMP (39 weeks): £9,292

✓ SMP is paid by your employer and reclaimed from HMRC.
✓ The statutory flat rate is £187.18/week, if 90% of your AWE is lower, that applies for weeks 7–39.
✓ SMP is subject to income tax and National Insurance through PAYE.
✓ Your employer may offer enhanced maternity pay above these statutory minimums.

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Frequently asked questions

How statutory maternity pay works

Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (calculated from the 8 weeks before your qualifying week). The remaining 33 weeks are paid at the statutory flat rate, currently £187.18/week, or 90% of your average weekly earnings if that is lower.

Maternity Allowance (if you don't qualify for SMP)

If you don't qualify for SMP, for example because you are self-employed, have recently changed jobs, or earn below the lower earnings limit, you may be entitled to Maternity Allowance (MA) paid directly by the government. MA is paid at the same flat rate as SMP (or 90% of your AWE if lower) for up to 39 weeks, and is claimed through your local Jobcentre Plus.

Tax on maternity and paternity pay

SMP, SPP, and ShPP are all treated as earnings and are subject to income tax and National Insurance through PAYE. The figures shown in this calculator are gross amounts, your actual take-home will be lower once tax and NI deductions are applied. Use the Salary Calculator or Income Tax Calculator to see your net position.

Sources & methodology

Built and maintained by Tim, a personal finance enthusiast (not a financial adviser). Last reviewed April 2026. Rates and thresholds come from official UK government publications.

HMRC: Income Tax rates and allowances · Official rates, bands and thresholds
GOV.UK: National Insurance rates · Employee and employer NI rates
Scottish Government: Income Tax · Scottish income tax rates and bands
GOV.UK · UK government legislation and guidance
HMRC · Tax rates, thresholds and official guidance

Figures are estimates only. This is not financial or tax advice. For help with your specific situation, speak to HMRC or a qualified adviser.