Statutory Maternity Pay (SMP) Calculator 2026/27

SMP is paid for up to 39 weeks. The first 6 weeks are at 90% of average weekly earnings. The remaining 33 weeks are at the flat rate of £194.32 per week for 2026/27, or 90% of AWE if that is lower.

Employers recover SMP by reducing their PAYE and NI payments to HMRC. Standard employers reclaim 92% of total SMP paid. Small employers — those with an annual Class 1 NI bill of £45,000 or less — can reclaim 103%, effectively receiving a small surplus over what they paid out.

Yes. SMP is a statutory entitlement independent of whether the employee returns. It cannot be reclaimed from the employee if they resign during or after maternity leave, except in limited circumstances involving contractual enhanced maternity pay with a return-to-work clause.

The employee must have at least 26 weeks of continuous employment with the same employer by the end of the 15th week before the expected week of childbirth (the qualifying week). They must also earn at least £129 per week on average and give the correct notice — usually 28 days — along with a MatB1 certificate from their doctor or midwife.

Yes. Enhanced or contractual maternity pay above the statutory minimum is at the employer's discretion. It can be offered for a fixed period (for example, 12 weeks' full pay followed by SMP). Any contractual scheme must at minimum pay the statutory SMP where the employee is eligible. Return-to-work clauses requiring repayment of enhanced pay are permitted provided they are clearly stated in the contract.

Yes. Statutory holiday entitlement continues to accrue throughout maternity leave, including bank holidays. The employee is entitled to take all accrued leave before or after their maternity leave period. Any unused statutory leave can be carried over to the next holiday year if the employee was unable to take it during maternity leave.