How Statutory Maternity Pay works in 2026/27
For an eligible employee, SMP is normally paid for up to 39 weeks. The first 6 weeks are paid at 90% of average weekly earnings. The remaining 33 weeks are paid at £194.32 a week or 90% of average weekly earnings, whichever is lower.
Eligibility matters
This calculator estimates the payment amount after you enter average weekly earnings. Actual entitlement also depends on statutory employment, notice and earnings conditions. The 2026/27 earnings threshold published by government is £129 per week.
Worked example
At £700 average weekly earnings, the first six weeks are estimated at £630 per week. Later eligible weeks use the £194.32 statutory cap because it is lower than 90% of £700.
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Source and update policy
Rates on this page are based on official UK government 2026/27 guidance. CalculatorsOnline separates statutory-rate estimates from eligibility decisions so the assumptions remain visible.
How to use this calculator
- Set Average weekly earnings (default 700).
- Set Paid maternity weeks (default 39).
- Select Calculate to update the result. Reset restores the starting values.
Planning estimate only. Statutory eligibility and payroll treatment can depend on circumstances not captured by a simple calculator.
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