Maternity pay calculator
Statutory Maternity Pay runs for up to 39 weeks in two phases: 90% of your average weekly earnings for the first 6 weeks, then the lower of £194.32 a week and that same 90% for the remaining 33. The last 13 weeks of a full year's leave are unpaid.
Statutory Maternity Pay over 39 weeks
£9,527.94 gross
£519.23/week for the first 6 weeks, then £194.32/week for 33 weeks.
The schedule
| Period | Weekly | Total |
|---|---|---|
| Weeks 1–6 (90% of average earnings) | £519.23 | £3,115.38 |
| Weeks 7-39 (lower of £194.32 and 90%) | £194.32 | £6,412.56 |
| Weeks 40-52 (if leave is extended) | £0.00 | £0.00 |
SMP is paid through payroll with tax and NI deducted like normal pay. On £30,000, the drop from full pay to the flat rate is £1,657.95 a month before tax, the number to budget around. Many employers pay more than the statutory minimum; check your contract.
Who qualifies for SMP
You need to have worked for the same employer for at least 26 weeks by the end of the 15th week before your due date, and to earn at least the lower earnings limit on average. If you don't qualify, recent job change, self-employment, low hours. Maternity Allowance from the DWP is the fallback, paid at similar flat rates but without the 90% phase. The 90% itself is computed on your actual earnings in an 8-week reference window before the qualifying week, not your contractual salary: a bonus landing in that window permanently raises your SMP, and salary sacrifice permanently lowers it. On a £30,000 salary the schedule works out at £519.23 a week for six weeks, then £194.32 for thirty-three, £9,527.94 gross across the 39 paid weeks.
Details that change the money
- The 90% phase uses your actual earnings in the 8-week reference window before the qualifying week, a bonus landing in that window permanently raises your SMP.
- SMP is taxed as normal pay, but since it is far below your salary, little or no tax is actually due at the flat rate, check with the take-home calculator.
- Salary sacrifice cuts SMP, because it reduces the average earnings the 90% is computed on. Worth pausing sacrifice before the reference window if a maternity leave is planned.
- Many employers top up to full pay for some months, the statutory schedule here is the floor, not the ceiling.
Rates checked 2026-08-28 against gov.uk maternity pay guidance. This calculator assumes even pay across the year; the official calculation uses your actual 8-week reference earnings.