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Statutory Maternity Pay calculator

Estimate Statutory Maternity Pay for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then the lower of 90% or the flat rate for the next 33 weeks.

The two rates

Statutory Maternity Pay runs for up to 39 weeks. For the first 6 weeks you get 90% of average weekly earnings (before tax). For the next 33 weeks you get £194.32 a week or 90% of average weekly earnings, whichever is lower (GOV.UK).

How it's paid

SMP is paid in the same way as wages (weekly or monthly). Tax and National Insurance are deducted. It usually starts when maternity leave starts, and can start automatically if the employee is off for a pregnancy-related illness in the 4 weeks before the baby is due (GOV.UK).

Shared Parental Pay

Statutory Shared Parental Pay is also £194.32 a week or 90% of average weekly earnings, whichever is lower (GOV.UK). Use GOV.UK's maternity planner for leave timing and eligibility.

See also the SSP calculator and the cost of employing someone calculator. Full rules: maternity pay and leave.

Rates from GOV.UK, checked 15 October 2026. Not payroll advice.

Questions

How much is SMP in 2026 to 2027?

90% of average weekly earnings for 6 weeks, then £194.32 or 90% (whichever is lower) for up to 33 more weeks.

Is SMP taxed?

Yes. It's paid like wages, with tax and National Insurance deducted.

What about Shared Parental Pay?

ShPP is £194.32 a week or 90% of average weekly earnings, whichever is lower.

Does everyone qualify?

No. There are continuous employment and earnings tests. Check GOV.UK before promising a figure.