How much is statutory maternity pay in 2026?

From 6 April 2026, SMP is paid for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings, then up to 33 further weeks at the lower of £194.32 per week or 90% of your average weekly earnings. If your employer's scheme pays more, you are entitled to that higher amount instead. Source: Social Security Contributions and Benefits Act 1992, s.166; gov.uk/maternity-pay-leave/pay.

Do I qualify for statutory maternity pay?

To qualify for SMP you must: have been continuously employed by the same employer for at least 26 weeks ending with the 15th week before your expected week of childbirth (the qualifying week); have average weekly earnings of at least £129 in the eight weeks before the qualifying week (the lower earnings limit from 6 April 2026); and still be employed or have left employment after the start of the qualifying week. You also need to give your employer 28 days' notice and a MAT B1 certificate. Source: SSCBA 1992, s.164; gov.uk/maternity-pay-leave/eligibility.

What if I do not qualify for SMP?

If you do not qualify for SMP — for example because you have not worked for your employer for 26 weeks, or your earnings fall below the £129 lower earnings limit — you may be able to claim Maternity Allowance instead. Maternity Allowance is paid by the DWP and is available for up to 39 weeks. The standard rate for 2026/27 is £194.32 per week or 90% of your average weekly earnings, whichever is lower. Source: gov.uk/maternity-allowance; SSCBA 1992, s.35.

How is average weekly earnings calculated for SMP?

Your average weekly earnings (AWE) for SMP are calculated from the eight weeks of pay immediately before the end of the qualifying week (the 15th week before your expected week of childbirth). If you are paid monthly, the calculation uses the two months of payslips that fall within the relevant period and converts them to a weekly figure. Bonus and overtime payments included in that period count towards AWE. Source: Social Security (Maternity Allowance) (Earnings) Regulations 2000; gov.uk/maternity-pay-leave/pay.

How and when do I claim SMP?

You claim SMP from your employer — not from the government. You must give your employer at least 28 days' notice of when you want your maternity pay to start (or as much notice as is reasonably practicable). You must also provide a MAT B1 certificate from your midwife or GP, which can only be issued from week 20 of pregnancy. Your employer has 28 days to either begin paying SMP or issue an SMP1 form explaining why you do not qualify. Source: SSCBA 1992, s.165; gov.uk/maternity-pay-leave/how-to-claim.

Is SMP taxable and does it affect my employment rights?

Yes, SMP is subject to income tax and National Insurance in the same way as wages. Your employer deducts tax and NI at source. Your statutory employment rights — including the right to return to your job (or a suitable alternative if your original role no longer exists) — are protected throughout your statutory maternity leave of up to 52 weeks (26 weeks ordinary maternity leave, 26 weeks additional maternity leave). SMP covers only the first 39 weeks. Source: ERA 1996, s.71–75; gov.uk/maternity-pay-leave/leave.

Statutory Maternity Pay Explained

From 6 April 2026, statutory maternity pay (SMP) is £194.32 per week for up to 33 weeks, following an initial 6-week period at 90% of your average weekly earnings — a total of 39 weeks' payment. To qualify, you must have worked for the same employer for at least 26 weeks by the qualifying week and earn at least £129 per week on average. These are the statutory minimum rates set by the Social Security Contributions and Benefits Act 1992 — your employer may pay more under an enhanced scheme. Updated June 2026.

Source: Social Security Contributions and Benefits Act 1992, s.164–171; acas.org.uk/maternity-paternity-and-adoption.

What the law says

Statutory maternity pay is governed by the Social Security Contributions and Benefits Act 1992 (sections 164–171), as amended. The weekly rates are set each April by the Social Security Benefits Up-rating Order. The £194.32 standard rate applies from 6 April 2026.

The Employment Rights Act 2025 did not change the SMP payment structure or rates, but it amended related rights: from 6 April 2026, statutory paternity leave became a day-one right, and unpaid parental leave became a day-one right. The SMP scheme itself remains as set by the SSCBA 1992. Source: legislation.gov.uk/ukpga/1992/4/contents.

The SMP payment schedule

SMP is paid in two distinct phases over 39 weeks:

Phase 1 — first 6 weeks

You receive 90% of your average weekly earnings (AWE). There is no cap on this phase. If you earn £600 per week on average, you receive £540 per week for the first six weeks.

Phase 2 — weeks 7 to 39 (up to 33 weeks)

You receive the lower of:

£194.32 per week (the standard rate from 6 April 2026), or
90% of your average weekly earnings

The 90% cap in phase 2 only affects you if your AWE is below £215.91 per week (£194.32 ÷ 0.9 = £215.91). If you earn £215.91 or more per week, you receive the flat rate of £194.32 for weeks 7–39.

Example: An employee averaging £300 per week receives £270 for the first 6 weeks (90% × £300) and £194.32 for each of the following 33 weeks.

Example: An employee averaging £180 per week receives £162 for the first 6 weeks (90% × £180) and £162 for each of the following 33 weeks (because 90% × £180 = £162, which is less than £194.32).

Source: gov.uk/maternity-pay-leave/pay.

Qualifying conditions

You qualify for SMP if you meet all four of the following:

Continuous employment: You must have worked for the same employer for at least 26 weeks ending with the 15th week before your expected week of childbirth (the "qualifying week").
Average weekly earnings: Your average weekly earnings in the eight weeks before the end of the qualifying week must be at least £129 — the lower earnings limit from 6 April 2026.
Still employed or recently left: You must still be employed (or have been employed) by the same employer into or after the qualifying week.
Notice and evidence: You must give your employer at least 28 days' notice of when you want SMP to start, and provide a MAT B1 certificate.

If you meet conditions 1 and 3 but your earnings fall below £129 per week, you do not qualify for SMP but may be eligible for Maternity Allowance — see the "What if I do not qualify" FAQ below. Source: SSCBA 1992, s.164–165; gov.uk/maternity-pay-leave/eligibility.

How to claim SMP

You claim SMP from your employer, not from HMRC or the DWP. The steps are:

Give your employer at least 28 days' written notice of your intended start date for maternity pay.
Provide a MAT B1 certificate (available from week 20 of pregnancy from your midwife or GP).
Your employer must respond within 28 days, either by starting payments or by issuing an SMP1 form explaining why you do not qualify.

Your employer recovers most or all of the SMP they pay from HMRC: small employers (those with NI liabilities of £45,000 or less) recover 103% of SMP paid; larger employers recover 92%.

Source: gov.uk/maternity-pay-leave/how-to-claim; acas.org.uk/maternity-paternity-and-adoption.

SMP and your employment rights

Receiving SMP does not reduce your employment rights. Throughout your statutory maternity leave (up to 52 weeks), you continue to:

Accrue annual leave at your normal rate.
Benefit from any pay rises awarded during your leave.
Have the right to return to your original job after the first 26 weeks (ordinary maternity leave), or to a suitable alternative if that exact role no longer exists on return from additional maternity leave (weeks 27–52).

SMP itself is subject to income tax and National Insurance contributions, deducted at source by your employer.

Source: Employment Rights Act 1996, s.71–75; gov.uk/maternity-pay-leave/leave.

Calculate your maternity pay

Use the free family pay calculator to estimate your SMP entitlement. Enter your average weekly earnings and expected week of childbirth for a breakdown of each payment phase. No sign-up required. Updated for the £194.32 standard rate from 6 April 2026.

Frequently asked questions

See the FAQ below for sourced answers to the most common SMP questions. For individual circumstances — including disputes about qualifying service or average earnings calculations — see ACAS or contact the ACAS helpline.

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