Statutory Maternity Pay UK 2026/27

By PaySlipCheck Editorial · Reviewed by PaySlipCheck Editorial Standards Team · 14 June 2026 · 5 min read

Statutory Maternity Pay (SMP) is the UK's minimum maternity pay entitlement — payable to eligible employees for up to 39 weeks. The first 6 weeks are paid at 90% of Average Weekly Earnings (AWE); the following 33 weeks at £187.18/week or 90% of AWE (whichever is lower). Payment is administered by the employer through payroll and largely reclaimed from HMRC. Many employers offer enhanced Occupational Maternity Pay above SMP. This guide covers eligibility, calculation, notification + how OMP typically works.

Verified against 2 official sources · Last reviewed 14 June 2026
On this page
  1. Rate + duration 2026/27
  2. Eligibility
  3. AWE calculation
  4. Employer + HMRC roles
  5. Occupational Maternity Pay
  6. Notification requirements
  7. Maternity leave rights
  8. KIT + SPL days
  9. In short

Rate + duration 2026/27

Weeks 1-6: 90% of Average Weekly Earnings (AWE) Weeks 7-39: £187.18/week OR 90% of AWE, whichever is lower Weeks 40-52: Unpaid statutory maternity leave (still job-protected)

Eligibility

  • Employed continuously by same employer for 26+ weeks by the qualifying week (15 weeks before EWC)
  • Earning at least £123/week (Lower Earnings Limit) in relevant 8-week period
  • Given proper notice + MATB1 form to employer

AWE calculation

Average gross earnings over the 8-week period ending with the qualifying week (15 weeks before Expected Week of Confinement).

Employer + HMRC roles

  • Employer pays SMP via payroll
  • Small employer (Class 1 NI < £45,000 last year): reclaims 103% of SMP paid
  • Larger employer: reclaims 92% of SMP paid
  • Reclaimed via EPS submission

Occupational Maternity Pay

Many employers offer OMP above SMP: - 6 weeks 100% + 33 weeks SMP (typical) - 26 weeks full + 13 weeks SMP (better) - 39 weeks full pay (very generous, often public sector)

Check employer's maternity policy.

Notification requirements

  • Employer: 15 weeks before EWC (qualifying week)
  • HMRC: via RTI as normal

Include: - MATB1 form - Intended maternity leave start date - Intended return date (or 'will confirm')

Maternity leave rights

  • 52 weeks statutory maternity leave (unpaid weeks 40-52)
  • Job protection — same or similar role on return
  • Continue accruing statutory holiday
  • Pension contributions continue (many schemes)
  • Reasonable adjustments post-return

KIT + SPL days

  • Keeping in Touch (KIT) days: up to 10 days work during leave without ending SMP
  • Shared Parental Leave: transfer weeks to partner (up to 50 weeks + 37 weeks pay)

In short

SMP 2026/27 = 39 weeks total (6 weeks 90% AWE + 33 weeks £187.18 or 90% AWE lower). Additional 13 weeks unpaid leave. OMP often better.

Frequently asked questions

Am I entitled to SMP?

Yes if employed 26+ weeks by qualifying week + earning £123+/week. Give MATB1 + notice 15 weeks before EWC.

How much is SMP per week 2026?

First 6 weeks: 90% of your AWE. Then 33 weeks: £187.18/week OR 90% of AWE (lower). Total 39 weeks.

Can I get SMP if I'm self-employed?

No — self-employed people may claim Maternity Allowance from DWP instead.

Is SMP taxable?

Yes — treated as normal employment income. PAYE + NI + pension contributions apply.

Can I return to work early?

Yes — 8 weeks notice required to return early. KIT days (up to 10) allow working during leave without ending SMP.

Related calculators

Related guides

More on related topics

  • Attachment of earnings — AEO = court order requiring employer to deduct debt from wages. Protected earnings threshold applies.
  • Auto-enrolment duties — Auto-enrolment = employer duty since 2012. 8% total minimum. Re-enrolment every 3 years.
  • Bank holidays — No statutory right to bank holiday off. Contract decides. 2026 UK has 8 bank holidays.

Related salary breakdowns

Sources

All figures on this page are sourced from official UK government publications. We don't cite secondary commentary or other calculator sites.

  1. GOV.UK - Statutory Maternity Pay
  2. ACAS - Employment rights + statutory notice

All tax figures on this page use the same configuration that powers our calculators — see our editorial standards for the review process.

Last reviewed: 14 June 2026. Next review due 14 December 2026.

Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.