Statutory Maternity Pay Explained
If you're pregnant and employed, you're likely entitled to Statutory Maternity Pay — a legal minimum that your employer must pay you during maternity leave. This guide explains who qualifies, how much you'll receive at each stage, how your average earnings are calculated, and what happens if you're not eligible for SMP.
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See your full 39-week SMP broken down week by week, with both phases clearly shown and a running cumulative total.
Calculate My SMP →What Is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum amount your employer must pay you when you take maternity leave. It is set by law and applies regardless of what your contract says, as long as you meet the eligibility criteria.
SMP is paid by your employer for up to 39 weeks. You can take up to 52 weeks of maternity leave in total, but only the first 39 attract statutory pay — the remaining 13 weeks are unpaid unless your employer offers a more generous package. Your employer then reclaims most of the SMP cost back from HMRC (92% for larger employers, 103% for small employers), so SMP is not purely a cost to them.
The key point: SMP is a legal minimum. Many employers offer enhanced maternity pay above the statutory floor — your employment contract or staff handbook will tell you what you're entitled to.
The Two Phases of SMP
SMP is not a single flat rate — it changes after the first six weeks. The structure reflects the idea that the initial weeks after birth involve the sharpest drop in income, and a higher rate during that period helps bridge the gap.
| Phase | Duration | Rate (2026–27) |
|---|---|---|
| Phase 1 | Weeks 1–6 | 90% of your Average Weekly Earnings — no upper cap |
| Phase 2 | Weeks 7–39 | £194.32 per week, or 90% of AWE if lower |
The Phase 2 "or 90% if lower" rule matters for lower earners. If your average weekly pay is below £215.91, your 90% figure will be less than £194.32 — and you'll receive the lower 90% rate throughout all 39 weeks, not just in Phase 1.
SMP Weekly Amounts by Salary — Phase 1 vs Phase 2 (2026–27)
The chart illustrates the effect of the £194.32 cap: for salaries above around £11,200/year (where 90% AWE = £194.32), Phase 2 is capped at the flat rate while Phase 1 continues to rise with earnings. Higher earners therefore see a more significant drop between Phase 1 and Phase 2.
Who Qualifies for SMP?
To receive Statutory Maternity Pay, you must satisfy all of the following conditions at your qualifying week — the 15th week before your expected week of childbirth:
- You must have been employed by your employer continuously for at least 26 weeks up to and including the qualifying week
- Your average weekly earnings during the 8-week reference period must be at least £129 — the Lower Earnings Limit for 2026–27
- You must still be pregnant at the start of the 11th week before your due date, or have already given birth
- You must give your employer at least 28 days' notice of when you want your maternity pay to start
- You must provide a MATB1 certificate from your doctor or midwife as proof of your expected due date
Notice that there is no minimum hours requirement — part-time workers qualify on the same basis as full-time employees. Agency workers and those on zero-hours contracts can also qualify if they meet the continuity and earnings conditions.
What Counts as Your Qualifying Week?
The qualifying week is the 15th week before your expected week of childbirth. To count it correctly: take your due date, work back to the Sunday of that week (the expected week of childbirth begins on a Sunday in HMRC's system), then count back 15 weeks. The Saturday of that week is the end of your qualifying week.
Your 26-week continuous employment is measured from the start of your employment up to and including the last day of the qualifying week. If you've worked for your employer for 25 weeks and 5 days at your qualifying week, you don't qualify — the full 26 weeks must be complete.
How Average Weekly Earnings Are Calculated
Your Average Weekly Earnings (AWE) determines your Phase 1 rate and whether you clear the LEL threshold. It is calculated from your gross earnings in the 8 weeks (or 2 calendar months if you're paid monthly) immediately before the end of your qualifying week.
Gross earnings include:
- Your regular weekly or monthly salary
- Overtime paid in the reference period
- Bonuses and commission paid in the reference period
- Statutory Sick Pay paid in the reference period
Earnings do not include: expenses reimbursements, employer pension contributions, or benefits in kind.
The total gross earnings from the 8-week reference period are added together and divided by 8. This is your AWE regardless of whether some of those weeks involved more or less pay than usual.
What Happens If You Had a Pay Rise?
If your employer awards you a pay rise at any point between the start of the 8-week reference period and the end of your maternity leave, your SMP must be recalculated using the increased pay. This is a legal obligation — your employer cannot use the old, lower figure just because it applied during your reference period.
In practice this means: if you receive a backdated or prospective pay rise while on maternity leave, your Phase 1 rate (and potentially Phase 2 if the new AWE changes the 90% comparison) must be recalculated and any underpayment made good.
When Can You Start Maternity Leave?
You can start maternity leave at any point from 11 weeks before your due date. You cannot start it any earlier. If your baby is born before you've started maternity leave, your leave starts automatically the day after the birth.
SMP starts on the same day your maternity leave starts. You cannot delay the payment start date — it begins when your leave begins.
| Leave start | Earliest SMP start | Phase 1 ends | SMP ends (week 39) |
|---|---|---|---|
| 11 weeks before due date | 11 weeks before due date | 5 weeks before due date | 28 weeks after due date |
| 4 weeks before due date | 4 weeks before due date | 2 weeks after due date | 35 weeks after due date |
| From due date / birth | Due date / birth | 6 weeks after due date | 39 weeks after due date |
Compulsory Maternity Leave
The law requires a minimum of 2 weeks of compulsory maternity leave immediately after birth (4 weeks if you work in a factory). You cannot agree with your employer to return to work sooner than this — even if both sides want to. This compulsory period falls within your 39-week SMP period and is therefore paid.
Maternity Leave Beyond SMP — Weeks 40 to 52
You are entitled to up to 52 weeks of maternity leave. The first 26 weeks is Ordinary Maternity Leave; the second 26 weeks is Additional Maternity Leave. You can return at any point within those 52 weeks without giving up your right to do so.
SMP only covers the first 39 weeks. Weeks 40 to 52 are unpaid at the statutory level. Your employer may offer contractual pay for this period — check your staff handbook. If they don't, those weeks are simply unpaid leave.
What If You Don't Qualify for SMP?
If you don't meet the eligibility criteria for SMP — for example, you've recently changed jobs, you're self-employed, or your average earnings were below £129/week — you may qualify for Maternity Allowance instead.
Maternity Allowance is a government benefit (not paid by your employer) and the eligibility rules are different:
- You must have worked for at least 26 weeks in the 66 weeks before your due date (the weeks don't need to be consecutive or for the same employer)
- You must have earned at least £30 per week in at least 13 of those 66 weeks
Maternity Allowance is paid at up to £194.32 per week for up to 39 weeks (2026–27 rate). It is claimed directly from the government via a MA1 form, not through your employer.
SMP and Tax
Unlike statutory redundancy pay, SMP is not tax-free. It counts as earnings for income tax and National Insurance purposes and must be reported through your employer's payroll. In practice, many people on maternity leave pay little or no income tax because their total earnings for the year — combining pre-leave pay with SMP — often stay close to or within the personal allowance (£12,570 for 2026–27).
Your employer will deduct tax and National Insurance from your SMP payments through PAYE, just as they would from your regular wages. If you end up overpaying tax — because your income was lower than expected across the whole tax year — you can reclaim the difference from HMRC.
Your Right to Return
Taking maternity leave does not affect your right to return to your job. After Ordinary Maternity Leave (up to 26 weeks), you have the right to return to exactly the same job on the same terms. After Additional Maternity Leave (weeks 27–52), you have the right to return to the same job — or, if that's not reasonably practicable, a suitable alternative on no less favourable terms.
Your employer cannot make you redundant as a result of your pregnancy or maternity leave. This is automatic unfair dismissal. If you face redundancy while on maternity leave, you have additional protection: you must be offered any suitable alternative vacancy that exists before other employees.
Enhanced Maternity Pay
SMP is the legal minimum. Many employers — particularly in the public sector and larger private sector companies — offer enhanced maternity pay packages. Common formats include:
- Full salary for the first 8 or 12 weeks, then SMP for the remainder
- Half pay plus SMP for an extended period
- A fixed period at full or percentage pay, followed by unpaid leave
Enhanced maternity pay is often tied to a contractual requirement to return to work for a minimum period (typically 3–6 months). If you don't return, you may be asked to repay some or all of the enhanced element. Check your contract carefully before making any decisions.
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Frequently Asked Questions
Do I have to tell my employer I'm pregnant?
You are not legally required to tell your employer you are pregnant until 15 weeks before your due date (the qualifying week), at which point you must give notice to trigger your SMP entitlement. However, you are protected from pregnancy discrimination from the moment you become pregnant, regardless of when you tell your employer — so you may choose to notify earlier to ensure that protection applies.
What if I'm made redundant while on maternity leave?
Your employer cannot use your pregnancy or maternity leave as a reason for redundancy — that would be automatic unfair dismissal and likely pregnancy discrimination. If your role genuinely becomes redundant during your leave, you have priority rights to be offered any suitable alternative vacancy before other employees. Your SMP should continue for the remainder of the 39 weeks even if you're made redundant, unless you start working for a new employer.
Does maternity leave accrue holiday?
Yes. Statutory annual leave (and any additional contractual holiday) continues to accrue throughout your full 52-week maternity leave. If your maternity leave spans a leave year and you can't take all your holiday because of that, you are entitled to carry it over. Many employees arrange to take accrued holiday immediately before or after their maternity leave to extend their time off.
What if I have multiple jobs?
SMP is assessed separately for each employment. If you work for two employers and qualify with both (26 weeks' continuous service and earnings above £129/week with each), you are entitled to SMP from both. Each employer pays SMP independently based on your earnings with them.
Can I work during maternity leave?
You can work up to 10 "Keeping in Touch" (KIT) days during maternity leave without losing your SMP. These are agreed between you and your employer and can be used for training, handover meetings, or other work. Working on a KIT day does not extend your maternity leave — you still return on the same date. You cannot do KIT days during the 2-week compulsory maternity leave period after birth.
What if my baby is stillborn or dies?
If your baby is stillborn after the 24th week of pregnancy, or is born alive at any point and subsequently dies, you retain your full SMP and maternity leave entitlement. Your SMP payments continue as normal. You may also be entitled to Statutory Parental Bereavement Pay and Leave — 2 weeks of paid leave — in addition to your maternity entitlement.
Summary
- SMP is paid for 39 weeks — 6 weeks at 90% of AWE, then 33 weeks at £194.32 or 90% AWE (whichever is lower)
- You qualify if you've worked for your employer for 26 weeks by your qualifying week and earn at least £129/week on average
- AWE is based on your gross earnings in the 8 weeks before the qualifying week — the 15th week before your due date
- A pay rise during this period or your maternity leave must be reflected in your SMP calculation
- If you don't qualify for SMP, you may be eligible for Maternity Allowance from the government
- SMP is taxable — it counts as earnings for income tax and National Insurance
- You have the right to return to your job after up to 52 weeks of maternity leave
- Use the Maternity Pay Calculator → to see your full 39-week breakdown