SMP rates for 2026/27
| SMP weeks | Weekly amount |
|---|---|
| Weeks 1 to 6 | 90% of average weekly earnings, with no upper limit |
| Weeks 7 to 39 | £194.32 or 90% of average weekly earnings, whichever is lower |
SMP is the legal minimum. A company maternity scheme can pay more, but never less, and the extra is best shown on its own line.
Who qualifies
Maternity leave is a day-one right for employees. SMP has conditions. GOV.UK says the employee must:
- be on your payroll in the qualifying week, the 15th week before the expected week of childbirth
- have worked for you continuously for at least 26 weeks into that qualifying week
- have average weekly earnings of at least the Lower Earnings Limit, £129 a week in 2026/27, over the 8-week relevant period
- give you at least 28 days' notice of the date they want SMP to start
- give you proof of pregnancy, usually a MATB1 certificate, within 21 days of the SMP start date
If they don't qualify, give them form SMP1 within 7 days of your decision. They may be able to claim Maternity Allowance instead.
Work out average weekly earnings
Average weekly earnings come from the relevant period: usually the 8 weeks up to the last normal payday on or before the Saturday of the qualifying week. Include all earnings that are subject to Class 1 National Insurance, or would be if they were high enough.
- Weekly paid: add the earnings in the relevant period and divide by 8.
- Monthly paid: add the earnings, divide by the number of months (usually 2), multiply by 12 and divide by 52.
- Don't round the average up or down to whole pence.
How to show SMP on a payslip
Pay SMP on the day you'd normally pay wages, for the same period. SMP is a weekly payment, and its weeks start on the first day of the SMP period, so they rarely line up with calendar months. HMRC lets you pay part weeks: divide the weekly rate by 7 and multiply by the days that fall in the pay period.
Example: an employee paid £2,600 a month has average weekly earnings of £600. Their SMP starts on Sunday 1 November 2026. Weeks 1 to 6 are paid at 90%, £540.00 a week. November covers 4 full SMP weeks and 2 days of week 5.
| Payslip line | Amount | How it's worked out |
|---|---|---|
| Basic pay | £0.00 | On maternity leave all month |
| Statutory Maternity Pay | £2,314.29 | 4 weeks at £540.00, plus 2/7 of £540.00 (£154.29) |
| Gross pay | £2,314.29 | SMP is taxable pay |
| Income Tax | From payroll | Deducted as on wages |
| National Insurance | From payroll | Deducted as on wages |
| Net pay | From payroll | What the employee receives |
From week 7, which starts on 13 December in this example, the rate becomes £194.32 a week, because 90% of £600 is higher. HMRC's Statutory Payments Manual says fractions of a penny are always rounded up. The figures above come from PayDocs' 2026/27 statutory pay rule set.
Label the line "Statutory Maternity Pay" in full. If you also pay company maternity pay, give it a separate line, so the employee can see what the law requires and what you add.
Tax and National Insurance on SMP
SMP is paid like wages: GOV.UK says tax and National Insurance need to be deducted. Run it through payroll with the employee's normal tax code and report it to HMRC in the Full Payment Submission for that payday.
Reclaim SMP from HMRC
| Your Class 1 National Insurance in the last complete tax year | You can reclaim |
|---|---|
| Above £45,000 | 92% of the SMP paid |
| £45,000 or less (Small Employers' Relief) | 109% of the SMP paid |
- Count employee and employer Class 1 National Insurance, ignoring reductions such as the Employment Allowance, for the last complete tax year before the qualifying week.
- Reclaim through an Employer Payment Summary (EPS); your payroll software works out the amount.
- In the example above, the full 39 weeks of SMP come to £9,652.56: about £8,880.36 back at 92%, or £10,521.29 at 109%.
- If you can't afford to pay SMP, you can apply online for HMRC to pay you in advance, up to 4 weeks before the first payment.
- You can only reclaim the statutory amount, not company maternity pay on top.
Records to keep
Keep these for 3 years from the end of the tax year they relate to:
- the proof of pregnancy (a photocopy of the MATB1 is fine)
- the date SMP began
- each SMP payment and its date
- the SMP you reclaimed
- any weeks you didn't pay, and why
Making the payslip
If your payroll setup doesn't print payslips, the PayDocs payslip generator can. Add a Statutory Maternity Pay line with the amount for the period, and enter tax and National Insurance from your payroll record. PAYE, National Insurance and statutory pay are worked out where our 2026/27 rules are reviewed; the generator lists what it covers. PayDocs doesn't run payroll or file with HMRC, and its documents are never proof of income.
Questions
How much is SMP in 2026/27?
90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks.
Is SMP taxed?
Yes. Deduct income tax and National Insurance from SMP as you would from wages.
How do I pay SMP to a monthly paid employee?
Pay it on the normal monthly payday. Count the SMP weeks and part weeks in the month; a part week is the weekly rate divided by 7, times the days.
How much SMP can a small employer reclaim?
109% if your Class 1 National Insurance in the last complete tax year before the qualifying week was £45,000 or less. Otherwise 92%.
What is the minimum earnings to get SMP?
Average weekly earnings of at least the Lower Earnings Limit, £129 a week in 2026/27, over the 8-week relevant period.
Sources
- HMRC — Rates and thresholds for employers 2026 to 2027
- GOV.UK — Statutory Maternity Pay and Leave: employer guide
- GOV.UK — Maternity pay and leave: eligibility
- HMRC — Work out your employee's payments for Statutory Maternity Pay
- GOV.UK — Get financial help with statutory pay
- HMRC — Statutory Payments Manual SPM180500: rounding
- GOV.UK — Payslips: employee rights
Official sources checked 4 October 2026. This guide explains how pay documents work; it is not tax or legal advice.
