UK Maternity Pay Calculator 2026/27: Estimate Your SMP
This maternity pay calculator for the UK uses 2026/27 rules: Statutory Maternity Pay is 90% of your average weekly earnings for 6 weeks, then £194.32 a week (or 90% if lower) for 33 weeks. Enter your due date, leave start date and pay to see your weekly, monthly and total maternity pay, what you take home after tax and every key date.
Updated . Built and checked by My Easy Calculator against HMRC's rates and thresholds for employers 2026 to 2027 and GOV.UK maternity pay guidance. How we check figures
| Statutory Maternity Pay, from 5 April 2026 | |
| Weeks 1 to 6 | 90% of AWE |
| Weeks 7 to 39 | £194.32 |
| Paid weeks / leave weeks | 39 / 52 |
| To qualify | |
| Average weekly earnings | £129+ |
| Service by qualifying week | 26 weeks |
| Employers recover | |
| Standard | 92% |
| Small employers | 109% |
| Maternity Allowance | |
| Standard rate | £194.32 |
Calculate your maternity payStatutory Maternity Pay with NHS, teacher or your employer's own scheme
- 2026/27 rates
- Checked
What pay does SMP use?
- Your employer averages the gross pay you were paid in the 8 weeks (or 2 months if monthly paid) up to the last payday on or before the Saturday of your qualifying week.
- Overtime, bonuses, commission and backdated pay rises paid in that window count. Salary sacrificed for pension or childcare does not.
- If your pay varies, choose "8-week average" and type the average from your payslips.
Your employer's pay stages, in order
Copy them from your maternity policy. Weeks after your last stage get SMP onlyTake-home and employer optionsScottish tax, student loans, employer recovery and cost
Your estimate 2026/27 rates
Your key dates
See your pay month by month
Each week's pay is spread over its 7 days. Your payroll dates decide which payday it lands on.
| Month | Before tax | Take-home |
|---|
See all 52 weeks
| Week | Starts | Before tax | Take-home |
|---|
Employer cost
Figures update as you change any input. Your employer, or DWP for Maternity Allowance, confirms the official amount.
On a £35,000 salary your average weekly earnings are £673.08. SMP pays 90% of that, £605.77 a week, for 6 weeks (£3,634.62), then £194.32 a week for 33 weeks (£6,412.56): £10,047.18 in total before tax, or about £9,435.72 after tax and National Insurance.
Statutory Maternity Pay 2026/27 at a glance
Statutory Maternity Pay (SMP) for 2026/27 is 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of your earnings, whichever is lower, for the next 33 weeks. The £194.32 rate applies to SMP weeks starting on or after , up from £187.18 in 2025/26.
| Rule | 2025/26 | 2026/27 |
|---|---|---|
| SMP, weeks 1 to 6 | 90% of AWE | 90% of AWE |
| SMP, weeks 7 to 39 | £187.18 | £194.32 |
| Lower Earnings Limit to qualify | £125 a week | £129 a week |
| Service needed by the qualifying week | 26 weeks | 26 weeks |
| Maternity Allowance, standard rate | £187.18 | £194.32 |
| Employer recovery, standard | 92% | 92% |
| Employer recovery, small employer | 108.5% | 109% |
Maternity leave is longer than maternity pay: you can take up to 52 weeks of leave, of which 39 are paid and the last 13 are unpaid unless your employer pays more. AWE means average weekly earnings, the figure every SMP calculation starts from.
How much maternity pay will I get?
On a £35,000 salary you would get £605.77 a week for 6 weeks, then £194.32 a week for 33 weeks: £10,047.18 of Statutory Maternity Pay before tax, or about £9,435.72 after tax and National Insurance. Anyone who qualifies with average weekly earnings above £215.92 (about £11,228 a year) gets at least £7,578.48 over the 39 weeks.
How to calculate your maternity pay
Maternity pay is calculated from your average weekly earnings in an 8-week window before your qualifying week. The formula is: 90% of AWE for 6 weeks, plus the lower of £194.32 and 90% of AWE for 33 weeks. Employer schemes then add pay on top, following your contract.
The rules come from Part XII of the Social Security Contributions and Benefits Act 1992 and the Statutory Maternity Pay (General) Regulations 1986. HMRC rounds 90% of AWE up to the next penny.
Enter your average weekly earnings
Your average weekly earnings are your gross pay in the relevant period divided by 8. For weekly paid staff the period is the 8 weeks up to the last normal payday on or before the Saturday of the qualifying week. For monthly paid staff it is 2 months: HMRC multiplies the 2 months' pay by 6 and divides by 52. A £35,000 salary paid monthly gives £2,916.67 a month and AWE of £673.08.
Apply the first-six-weeks rule
For weeks 1 to 6, SMP is 90% of AWE with no upper limit. At AWE of £673.08 that is £605.769, rounded up to £605.77 a week, or £3,634.62 for the 6 weeks.
Apply the remaining-weeks rule
For weeks 7 to 39, SMP is £194.32 or 90% of AWE, whichever is lower. Above AWE of £215.92 (about £11,228 a year) you get the flat £194.32. Below it, every one of the 39 weeks is paid at 90% of your earnings.
Add the eligible payment weeks
Add the 39 weeks together for your total. SMP weeks start on the day your leave starts, so leave beginning on a Wednesday gives Wednesday to Tuesday pay weeks. Your employer pays SMP through payroll on your normal paydays.
How to use the maternity pay calculator
The maternity pay calculator needs your due date, your leave start date and your pay. It works out everything else, including your qualifying week and whether you qualify.
- Enter your due date from your MATB1 certificate or pregnancy notes. The calculator finds your due week (it starts on the Sunday before) and your qualifying week.
- Choose when leave starts. The earliest is the 11th week before your due week. The quick buttons set 2 weeks before your due date, the due date itself or the earliest date.
- Enter your pay before tax per year, month or week, or the exact 8-week average from your payslips if your pay varies. Use pay after salary sacrifice.
- Confirm your start date with your employer. The question shows the exact latest start date that still gives 26 weeks' service.
- Pick your scheme: statutory only, NHS, teachers or your employer's own stages. For your own scheme, copy the weeks and percentages from your maternity policy.
- Open "Take-home and employer options" to set Scottish tax, a student loan or the employer cost view, then download the PDF or CSV or copy a link to the result.
How much Statutory Maternity Pay can you get in 2026/27?
In 2026/27 you can get between about £5,400 and £16,800 of Statutory Maternity Pay over 39 weeks on salaries from £8,000 to £100,000, because only the first 6 weeks rise with your pay. The table shows SMP and estimated take-home for common salaries.
| Annual salary | AWE | Weeks 1 to 6 | Weeks 7 to 39 | Total, 39 weeks | Take-home |
|---|---|---|---|---|---|
| £6,500 | £125.00 | Not due | Not due | MA £4,387.50 | £4,387.50 |
| £8,000 | £153.85 | £138.47 | £138.47 | £5,400.33 | £5,400.33 |
| £10,000 | £192.31 | £173.08 | £173.08 | £6,750.12 | £6,750.12 |
| £12,000 | £230.77 | £207.70 | £194.32 | £7,658.76 | £7,658.76 |
| £15,000 | £288.46 | £259.62 | £194.32 | £7,970.28 | £7,940.34 |
| £20,000 | £384.62 | £346.16 | £194.32 | £8,489.52 | £8,314.20 |
| £25,000 | £480.77 | £432.70 | £194.32 | £9,008.76 | £8,688.06 |
| £30,000 | £576.92 | £519.24 | £194.32 | £9,528.00 | £9,061.92 |
| £35,000 | £673.08 | £605.77 | £194.32 | £10,047.18 | £9,435.72 |
| £40,000 | £769.23 | £692.31 | £194.32 | £10,566.42 | £9,809.58 |
| £45,000 | £865.38 | £778.85 | £194.32 | £11,085.66 | £10,183.44 |
| £50,000 | £961.54 | £865.39 | £194.32 | £11,604.90 | £10,557.30 |
| £60,000 | £1,153.85 | £1,038.47 | £194.32 | £12,643.38 | £11,244.60 |
| £70,000 | £1,346.15 | £1,211.54 | £194.32 | £13,681.80 | £11,846.94 |
| £80,000 | £1,538.46 | £1,384.62 | £194.32 | £14,720.28 | £12,449.22 |
| £100,000 | £1,923.08 | £1,730.77 | £194.32 | £16,797.18 | £13,653.78 |
£6,500 a year gives AWE of exactly £125, below the £129 limit, so SMP is not due; the row shows the Maternity Allowance estimate instead (MA). From about £11,228 a year the weeks 7 to 39 figure stays at £194.32, so each extra £10,000 of salary adds only £1,038.48 of SMP, all of it in the first 6 weeks.
Tax and National Insurance are only due in weeks 1 to 6 for most people. £194.32 a week is below the £241.73 weekly Personal Allowance and the £242 National Insurance threshold, so weeks 7 to 39 are usually paid in full.
Who qualifies for Statutory Maternity Pay?
You qualify for Statutory Maternity Pay if you are an employee, have worked for the same employer for at least 26 weeks into your qualifying week, earn on average at least the Lower Earnings Limit (£129 a week in 2026/27), and give the right notice and proof of pregnancy.
Employment and continuity conditions
You must be employed continuously by the same employer for 26 weeks, counting the qualifying week, and still be employed on at least one day of that week. Weeks run Sunday to Saturday and part weeks count in full, so the latest start date is the Saturday 25 weeks before the end of the qualifying week. For a due date of that is . Agency workers and people with breaks for sickness or a temporary lack of work can still meet the rule.
Minimum average weekly earnings
Your AWE must be at least the Lower Earnings Limit in force at the end of your qualifying week, not on the day you start leave. For qualifying weeks ending by that was £125; for those ending from to it is £129. A due date up to about used the £125 limit, and a due date from about will use the 2027/28 limit, which has not been announced yet.
The qualifying week and notice or evidence
The qualifying week is the 15th week before the week your baby is due. By the end of it, tell your employer your due date and when you want leave to start. For SMP, give at least 28 days' notice of the start date and proof of pregnancy, usually the MATB1 certificate, which your midwife or GP can issue from 20 weeks before your due week. Your employer must confirm your leave end date within 28 days.
What happens if you do not qualify
If you do not qualify, your employer must give you form SMP1 explaining why, within 7 days of deciding. You can then claim Maternity Allowance from the Department for Work and Pensions (DWP) with form MA1, from 26 weeks pregnant. You keep the right to 52 weeks of maternity leave from day one of employment either way.
Maternity leave dates and deadlines
Every maternity date is counted from your expected week of childbirth (EWC), which starts on the Sunday on or before your due date. The table shows the dates for a baby due on with leave starting on . The calculator shows your own dates.
| Date | When | Why |
|---|---|---|
| Due week starts (EWC) | The Sunday on or before the due date | |
| Qualifying week | to | 15 weeks before the EWC |
| Started with employer by | Gives 26 weeks into the qualifying week | |
| Tell your employer by | Due date and leave start date | |
| Earliest leave start | 11 weeks before the EWC | |
| Leave and SMP start | Your chosen date | |
| SMP drops to £194.32 | Start of week 7 | |
| Ordinary leave ends | End of week 26 | |
| SMP ends | End of week 39 | |
| Maternity leave ends | End of week 52 |
Leave starts automatically the day after you are off work for a pregnancy-related reason in the 4 weeks before your due week, or the day after the birth if your baby arrives before your planned start. You must take at least 2 weeks off after the birth (4 weeks if you work in a factory).
Statutory Maternity Pay vs Maternity Allowance
Statutory Maternity Pay is paid by your employer to employees who meet the service and earnings rules. Maternity Allowance is a DWP benefit for people who do not qualify for SMP, such as the self-employed, recent job changers and some lower earners. The calculator only estimates Maternity Allowance; DWP decides entitlement.
| Feature | Statutory Maternity Pay | Maternity Allowance |
|---|---|---|
| Who pays | Your employer, through payroll | DWP, every 2 or 4 weeks |
| Weeks 1 to 6 | 90% of AWE, no cap | £194.32 or 90% of earnings, lower |
| Weeks 7 to 39 | £194.32 or 90% of AWE, lower | £194.32 or 90% of earnings, lower |
| Work test | 26 weeks with one employer by the qualifying week | 26 of the 66 weeks before your due week, employed or self-employed |
| Earnings test | AWE of £129 or more | £30 a week in any 13 of the 66 weeks |
| Taxed | Yes, like wages | No |
| How to claim | Notice and MATB1 to your employer | Form MA1 with MATB1 and proof of earnings |
Self-employed people get the full £194.32 if they have paid, or are treated as having paid, Class 2 National Insurance for at least 13 weeks of the test period; profits above the £7,105 Small Profits Threshold count automatically. Otherwise the rate can fall to £27 a week, and paying voluntary Class 2 at £3.65 a week can lift it. Someone doing unpaid work in a self-employed spouse's or civil partner's business can get £27 a week for 14 weeks.
Enhanced maternity pay: NHS, teachers and employer schemes
Enhanced maternity pay is extra pay from your employer on top of the statutory minimum, set by your contract. The calculator includes the two biggest public-sector schemes and a builder for your employer's own stages. On a £35,000 salary the NHS scheme pays £17,466.28 and the teachers' scheme £14,354.90, against £10,047.18 of SMP alone.
NHS staff (Agenda for Change)
NHS staff with 12 months' continuous NHS service at the start of the 11th week before the due week get 8 weeks' full pay less SMP, then 18 weeks' half pay plus SMP (capped at full pay), then 13 weeks of SMP and 13 weeks unpaid. You must say you intend to return and work for the NHS for at least 3 months afterwards, or you may have to repay the occupational part.
Teachers (Burgundy Book)
Teachers with 1 year's continuous service by the 11th week before the due week get 4 weeks' full pay and 2 weeks at 90%, both including SMP, then 12 weeks' half pay plus SMP (capped at full pay), then 21 weeks of SMP. Returning to work for at least 13 weeks keeps the 12 weeks of half pay. Academies may use their own scheme, so check your policy.
Your employer's own scheme
Choose "My employer's own scheme" and enter up to 3 stages. "Includes SMP" means your employer tops SMP up to the percentage (for example 100% of pay for 12 weeks). "Plus SMP" means the percentage is paid on top of SMP but the total cannot exceed your full pay, the way half-pay stages usually work. Weeks after your last stage fall back to SMP, and weeks 40 to 52 are unpaid unless a stage covers them.
Maternity pay after tax
Maternity pay is taxed like wages: Statutory Maternity Pay and enhanced pay both have Income Tax, National Insurance and student loan repayments taken through PAYE, while Maternity Allowance is not taxable. On a £35,000 salary, weeks 1 to 6 of SMP leave £503.86 a week after £72.81 tax and £29.10 National Insurance, and weeks 7 to 39 are usually paid in full at £194.32.
Why many mothers get a tax refund
PAYE gives you 1/52 of your £12,570 Personal Allowance each week. When your pay drops below about £241.73 a week, the unused allowance builds up and normal cumulative PAYE gives back tax you paid earlier in the same tax year. The calculator works tax out week by week, so your real take-home in the low-pay weeks may be slightly higher.
Maternity pay calculator for Scotland
SMP is the same across the UK, but Scottish taxpayers pay Scottish Income Tax. For 2026/27 the starter rate of 19% covers the first £3,967 above the Personal Allowance, then 20% up to £16,956, 21% up to £31,092 and 42% above that. On £35,000, weeks 1 to 6 cost £72.42 tax a week in Scotland, 39p less than in England.
Student loans and pensions on maternity pay
Student loan repayments are 9% of pay above your plan's weekly threshold (Plan 2 is £565.09 a week in 2026/27), and 6% above £403.84 for a Postgraduate Loan, so they usually stop after week 6. During paid maternity leave your employer must keep paying pension contributions as if you were on normal pay, while your own contributions are based on what you actually receive.
Maternity pay per month
Monthly maternity pay is highest in the first month or two and then settles at about £833 to £861 a month on the £194.32 rate, depending on whether the month has 30 or 31 days. Below is the month-by-month pay for a £35,000 salary with leave from ; the calculator shows yours, spread by day.
| Month | Before tax | Take-home |
|---|---|---|
| March 2027 | £2,682.70 | £2,231.38 |
| April 2027 | £1,479.36 | £1,319.22 |
| May 2027 | £860.56 | £860.56 |
| June 2027 | £832.80 | £832.80 |
| July 2027 | £860.56 | £860.56 |
| August 2027 | £860.56 | £860.56 |
| September 2027 | £832.80 | £832.80 |
| October 2027 | £860.56 | £860.56 |
| November 2027 | £777.28 | £777.28 |
| Total | £10,047.18 | £9,435.72 |
March is the biggest month because it holds 31 days at the 90% rate. If you are paid monthly in arrears, your payslip may lag by a month, and a mid-month leave start splits the higher weeks across two paydays.
What can change your maternity pay?
Your maternity pay can change if you get a pay rise, if bonuses or overtime fall in your 8-week window, if your employer pays enhanced pay, or if you return early or switch to Shared Parental Leave.
Pay rises
A pay rise that takes effect at any point from the start of your 8-week relevant period to the end of your maternity leave means your employer must recalculate SMP as if the rise had applied throughout the relevant period, and pay any arrears. A backdated rise from £35,000 to £36,400 adds £145.38 to the first 6 weeks.
Variable pay, bonuses and overtime
Everything paid in the 8-week window that attracts Class 1 National Insurance counts, including overtime, commission and a bonus paid in that period. A bonus paid just before the window adds nothing; one paid inside it can raise the first 6 weeks considerably. Ask your payroll team which paydays fall in your window.
Tax and National Insurance
Deductions follow normal PAYE, so a K or BR tax code, a Scottish code, salary sacrifice or student loans change your take-home but not your gross SMP. Salary sacrifice made before or during the relevant period does lower your AWE and therefore your first 6 weeks.
Starting or returning to work
You can work up to 10 keeping in touch (KIT) days without ending your leave or losing SMP; pay for them is agreed with your employer. To return before the end of 52 weeks, give at least 8 weeks' notice. After 26 weeks you can return to the same job; after more than 26 weeks you return to the same job or, if that is not reasonably practicable, a suitable alternative on terms no worse.
Shared Parental Leave
You can end maternity leave early and share the rest with your partner as Shared Parental Leave: up to 50 weeks of leave and 37 weeks of Statutory Shared Parental Pay, at £194.32 or 90% of AWE if lower. You must take at least the 2 compulsory weeks after the birth as maternity leave. Our UK take-home pay calculator helps you compare your pay when you go back.
Worked examples
Each example below is generated from the same rules the calculator uses, with 2026/27 rates.
£35,000 salary, SMP only
AWE £35,000 / 52 = £673.08. Weeks 1 to 6: £605.77 x 6 = £3,634.62. Weeks 7 to 39: £194.32 x 33 = £6,412.56. Total £10,047.18, about £9,435.72 after tax and NI.
Part-time, £12,000 a year
AWE £230.77, so 90% is £207.70 a week for 6 weeks (£1,246.20). That is above £194.32, so weeks 7 to 39 pay £194.32 (£6,412.56). No tax or NI is due on any week.
Low earner, £9,000 a year
AWE £173.08 gives 90% of £155.77, which is below £194.32, so all 39 weeks pay £155.77: £6,075.03 in total. Earnings above the £129 limit still qualify.
Below the limit, £6,500 a year
AWE of £125.00 is under the £129 limit, so SMP is not due. Maternity Allowance would be the lower of £194.32 and 90% of earnings: £112.50 x 39 = £4,387.50, tax free.
NHS nurse on £35,000
8 weeks full pay at £673.08 (£5,384.64), 18 weeks half pay plus SMP at £530.86 (£9,555.48), then 13 weeks SMP at £194.32 (£2,526.16). Total £17,466.28, about £15,043.28 take-home.
Employer cost of £35,000 SMP
SMP of £10,047.18 plus £945.57 employer NI. A small employer recovers 109% (£10,951.43) and pays a net £41.32; at 92% the net cost is £1,749.34.
What changed for 2026/27
The SMP flat rate rose by £7.14 (3.8%) from £187.18 to £194.32 from , in line with CPI inflation to September 2025. The Lower Earnings Limit rose from £125 to £129 a week from , and the small employers' compensation rate rose from 8.5% to 9%, so qualifying employers now recover 109% of SMP.
The Employment Rights Act 2025 made paternity leave and unpaid parental leave day-one rights from . Maternity leave was already a day-one right and the 26-week rule for SMP is unchanged. Stronger protection from dismissal for pregnant women and new mothers is expected in 2027, after a government consultation that closed on . The 2027/28 SMP rate is usually confirmed in the autumn and would apply from .
Maternity pay for employers
Employers pay SMP through payroll and recover 92% of it from HMRC, or 109% if their total Class 1 National Insurance in the last complete tax year before the qualifying week was £45,000 or less. Recovery is claimed through the Employer Payment Summary (EPS) and set against your PAYE bill.
SMP also carries employer National Insurance at 15% above £96 a week. For a £35,000 employee on SMP only, that is £945.57 over 39 weeks. A small employer recovers £10,951.43 and is out of pocket by £41.32; a larger employer recovers £9,243.41 and pays a net £1,749.34. Enhanced pay above SMP is never recoverable. Choose an employer option in the calculator to see the figures for any salary.
The £45,000 test uses total Class 1 contributions, employer's and employee's, before deducting the £10,500 Employment Allowance. An employer whose bill is £40,000 after the allowance is really at £50,500 and does not qualify.
How we calculate your estimate
The calculator applies HMRC's published SMP method to your inputs on our server: AWE from your pay, the Lower Earnings Limit for your qualifying week, 90% of AWE rounded up to the penny for 6 weeks, then the lower of the flat rate and 90% of AWE for 33 weeks, using £187.18 for weeks starting before and £194.32 after. Tax, National Insurance and student loan are worked out on each week's pay using 2026/27 thresholds and a 1257L code.
It does not model irregular pay patterns inside the 8-week window, KIT day pay, bonuses paid during leave, a K code or the Personal Allowance taper above £100,000, cumulative PAYE refunds, or babies born before or during the qualifying week. Maternity Allowance is an estimate based on 90% of your earnings. Weeks starting from use the 2026/27 rate until the 2027/28 rate is announced.
This is a planning estimate, not an official decision. Your employer works out SMP from your actual payslips, and DWP decides Maternity Allowance. If a figure looks wrong, ask your payroll team to show you the relevant period and the pay used.
Common maternity pay mistakes
The most common maternity pay mistake is assuming 90% of pay lasts longer than 6 weeks. These are the errors that cost people most when planning a budget.
- Budgeting on 90% for longer than 6 weeks. On £35,000 the weekly drop at week 7 is £411.45 before tax.
- Using the wrong earnings limit. The test uses the limit at the end of your qualifying week, which can be the previous year's £125.
- Forgetting salary sacrifice. Sacrificed pay is not earnings, so it lowers AWE and the first 6 weeks.
- Mixing up leave and pay. Leave is 52 weeks, pay is 39. Weeks 40 to 52 are unpaid unless your employer pays more.
- Leaving a job before the qualifying week. Leaving after it starts keeps your SMP; leaving before it ends your entitlement with that employer.
- Ignoring repayment clauses. NHS and teacher schemes can ask for occupational pay back if you do not return for the required time.
Frequently asked questions
Statutory Maternity Pay is paid for 39 weeks, while maternity leave can last 52 weeks. The last 13 weeks of leave are unpaid unless your employer's scheme pays for them, and your job, holiday and pension rights continue throughout.
Maternity pay drops at the start of week 7 of your SMP. Weeks 1 to 6 pay 90% of your average weekly earnings, then you get £194.32 a week, or 90% of earnings if lower, until week 39. If leave starts on , week 7 starts on .
Usually not SMP from the new employer, because SMP needs 26 weeks with the same employer by your qualifying week. You may get Maternity Allowance instead, which counts work for any employer, or self-employment, in the 66 weeks before your due week. A business transfer under TUPE keeps your service continuous.
Self-employed mothers cannot get SMP, but most can claim Maternity Allowance from DWP: up to £194.32 a week for 39 weeks in 2026/27. You need 26 weeks of work in the 66 weeks before your due week, and the full rate depends on Class 2 National Insurance for at least 13 of those weeks.
No. SMP and Maternity Allowance are paid once per pregnancy, at the same weekly rate whether you have one baby or more, and maternity leave stays at 52 weeks.
Yes, if you leave after the start of your qualifying week and you met the service and earnings rules: your employer must still pay all 39 weeks. If you leave before the qualifying week, you lose SMP from that employer but may get Maternity Allowance.
Your leave and SMP start the day after the birth if your baby arrives before your planned start date. If the birth comes before or during the qualifying week, you still qualify if you would have met the 26-week rule, and your earnings are averaged over the 8 weeks before the week of the birth.
Yes. Statutory holiday of 5.6 weeks a year keeps building up during all 52 weeks of maternity leave, along with any extra holiday in your contract. Many people take it just before or after their leave.
Only in a genuine redundancy, and you have extra protection. You must be offered any suitable alternative vacancy before other staff, and since that priority runs from when you tell your employer you are pregnant until 18 months after the birth. Dismissal because of pregnancy or maternity leave is automatically unfair.
SMP is paid on your normal payday, weekly or monthly, through payroll like your salary. Maternity Allowance is paid by DWP into your bank account every 2 or 4 weeks.
Yes, if your household income is low enough. SMP counts as earnings for Universal Credit, while Maternity Allowance is deducted from Universal Credit in full.
No. It is an independent calculator from My Easy Calculator that uses HMRC's published 2026/27 rates and method. GOV.UK's maternity calculator is built for employers, and your employer works out your official SMP from your payslips.
Sources
- Rates and thresholds for employers 2026 to 2027, HM Revenue and Customs, last updated 1 September 2026. Checked .
- Maternity pay and leave: pay, GOV.UK. Checked .
- Statutory Maternity Pay: manually calculate your employee's payments, HMRC. Checked .
- Statutory Maternity Pay tables 2026, HMRC. Checked .
- Statutory Payments Manual SPM250100: continuous employment and SPM182100: Small Employers' Relief threshold, HMRC. Checked .
- Get financial help with statutory pay, HMRC. Checked .
- Maternity Allowance, Department for Work and Pensions. Checked .
- Maternity leave pay entitlements under the NHS scheme, British Medical Association, summarising NHS Terms and Conditions section 15. Checked .
- The Burgundy Book maternity scheme for school teachers, National Education Union. Checked .
- Make Work Pay: enhanced dismissal protections for pregnant women and new mothers, Department for Business and Trade, 23 October 2025. Checked .
- Legislation: Social Security Contributions and Benefits Act 1992, Part XII (ss.164 to 171); Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960); Statutory Maternity Pay (Compensation of Employers) Regulations 1994; Maternity and Parental Leave etc. Regulations 1999 (SI 1999/3312); Protection from Redundancy (Pregnancy and Family Leave) Act 2023; Employment Rights Act 2025.
Related calculators
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- National Insurance calculator UKEmployee and employer National Insurance on any salary for 2026/27.
- Student loan repayment calculator UKMonthly and yearly repayments for Plan 1, 2, 4 and 5 and Postgraduate loans.
- Statutory Sick Pay calculatorStatutory sick pay due for a period of sickness absence, including during pregnancy.
- UK rent affordability calculatorHow much rent you can afford on your income, useful for budgeting on maternity pay.
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Disclaimer
Calculation methodology sourced from official government publications. See our Editorial Policy for how we build and maintain our calculators.
Results are estimates for planning, not legal, tax or financial advice. Your employer decides your Statutory Maternity Pay and any enhanced pay from your payslips and contract, and DWP decides Maternity Allowance. Check with your payroll team, HR or DWP before acting on a result.