UK · 2026 to 2027 tax year
Statutory Maternity Pay calculator
| Qualifying week | 1 November 2026 to 7 November 2026 |
|---|---|
| Earliest SMP start | 29 November 2026 |
| Earnings test (at least £129.00 a week) | Met |
| Employment test | Met |
| Weeks 1 to 6 (90% of earnings) | £540.00 a week |
| Weeks 7 to 39 | £194.32 a week |
| Total SMP, 39 weeks | £9,652.56 |
The official method, step by step
- The qualifying week is the 15th week (Sunday to Saturday) before the week the baby is due. SMP can start at the earliest 11 weeks before that week.
- To qualify, the employee must have worked for you for at least 26 weeks into the qualifying week and be on the payroll in it, and her average weekly earnings in the 8-week relevant period must be at least the Lower Earnings Limit at the end of the qualifying week: £129 a week for 2026/27.
- SMP is paid for up to 39 weeks: 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 other 33. Fractions of a penny are rounded up.
- SMP is pay: income tax and National Insurance come off it in the normal way.
What this leaves out
- Working out average weekly earnings from payslips (enter the figure; HMRC's guide explains the relevant period)
- Babies born early, before or in the qualifying week
- Pay rises that change average weekly earnings after the relevant period
- Part weeks, Keeping in Touch days and what you can reclaim from HMRC (usually 92%, more with Small Employers' Relief)
- Due dates whose qualifying week isn't in the 2026/27 tax year
Sources: GOV.UK, Statutory Maternity Pay and Leave: employer guide (eligibility: on the payroll in the qualifying week, 26 weeks' continuous employment, notice and proof of pregnancy; up to 39 weeks: 90% of AWE for 6 weeks, then £194.32 or 90%); HMRC, Work out your employee's payments for Statutory Maternity Pay (qualifying week; AWE not less than the Lower Earnings Limit at the end of the qualifying week; relevant period); HMRC, Rates and thresholds for employers 2026 to 2027 (Lower Earnings Limit £129 a week; the SMP rate applies from 5 April 2026); HMRC, Rates and thresholds for employers 2026 to 2027: SSP £123.25 or 80% of average weekly earnings; SMP, SAP, SPP, ShPP, SPBP and SNCP £194.32 or 90% of average weekly earnings (SMP and SAP at 90% for the first 6 weeks); SSP daily rate tables; HMRC, Statutory Payments Manual SPM180500: rounding rules (fractions of a penny always rounded up); HMRC, Work out your employee's payments for Statutory Maternity Pay: part weeks as the weekly rate ÷ 7 × days.
Statutory Maternity Pay calculator: common questions
How much is Statutory Maternity Pay in 2026/27?
90% of average weekly earnings for the first 6 weeks, with no upper limit, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks.
Who qualifies for SMP?
An employee who has worked for you continuously for at least 26 weeks into the qualifying week, is on your payroll in that week, earns on average at least the Lower Earnings Limit (£129 a week for 2026/27), gives you 28 days' notice and gives you proof of the pregnancy, usually a MATB1 certificate.
What is the qualifying week?
The 15th week before the expected week of childbirth, counted Sunday to Saturday. For a baby due on Sunday 14 February 2027 it runs from 1 to 7 November 2026.
How much SMP is paid on £600 a week?
£540 a week for the first 6 weeks (90% of £600), then £194.32 a week for 33 weeks, because 90% of £600 is more than the standard rate. That's £9,652.56 over 39 weeks, before tax and National Insurance.
What if the employee doesn't qualify?
Give her form SMP1 within 7 days of deciding, explaining why. She may be able to get Maternity Allowance instead.
Can I make a payslip from this?
Yes. “Make an SMP payslip” opens the payslip generator with one week of SMP as the gross pay. Add the employee's tax code and details, and the generator works out PAYE and National Insurance on it.
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