Maternity pay calculator
On average weekly earnings of £600.00, statutory maternity pay is £540.00 a week for the first 6 weeks, then £194.32 a week for 33 weeks — a total of £9,652.56 over the 39 paid weeks.
2026/27 statutory rates, before tax. SMP is taxable and subject to National Insurance, so your net pay will be lower — put the figure through the take-home calculator to see it after deductions.
Your average gross pay over the eight weeks ending with the qualifying week.
Total statutory maternity pay
£9,652.56
Across the 39 paid weeks, before tax and National Insurance
The two phases
- Weeks 1–6 at 90% of earnings£540.00 a week, no cap
- £3,240.00
- Weeks 7–39 at the standard rate£194.32 a week — the standard rate, which is lower than 90% of your earnings
- £6,412.56
- Total over 39 weeks
- £9,652.56
Month by month
| Month of leave | Paid weeks | SMP before tax |
|---|---|---|
| Month 1 | 4.33 | £2,340.00 |
| Month 2 | 4.33 | £1,418.19 |
| Month 3 | 4.33 | £842.05 |
| Month 4 | 4.33 | £842.05 |
| Month 5 | 4.33 | £842.05 |
| Month 6 | 4.33 | £842.05 |
| Month 7 | 4.33 | £842.05 |
| Month 8 | 4.33 | £842.05 |
| Month 9 | 4.33 | £842.05 |
| Month 10 | 0.00 | £0.00 |
| Month 11 | 0.00 | £0.00 |
| Month 12 | 0.00 | £0.00 |
A month of leave is 52/12 weeks, so payments straddle month boundaries. SMP stops after week 39 — the later months show nothing, though maternity leave can continue unpaid to 52 weeks.
How statutory maternity pay works
SMP is paid by your employer for up to 39 weeks. The first six weeks are the generous part — 90% of your average weekly earnings with no upper limit. After that it drops to the flat statutory rate of £194.32 a week, or 90% of your earnings if that is lower.
It is ordinary taxable pay, so income tax, National Insurance, student loan repayments and pension contributions all come off it. Employers can and often do enhance it — this calculator shows the statutory floor, not what your contract may promise.
Maternity pay questions
Sources & last updated
- GOV.UK — Maternity pay and leave: pay
- GOV.UK — Statutory Maternity Pay: employer guide
- GOV.UK — Maternity Allowance
Rates checked against the sources above and last reviewed for the 2026/27 tax year. This is a guidance tool, not tax or legal advice — for anything that turns on your own circumstances, speak to a qualified adviser. See how we calculate for the full method.