Maternity pay calculator

Statutory Maternity Pay Calculator 2025/26

Calculate total SMP payable over 39 weeks, the HMRC recovery amount, and the net cost to the employer. Uses the 2025/26 statutory flat rate of £184.03/week. Results update live.

Your details

Average over the 8 weeks before the 15th week before the expected week of childbirth.
Small employer = annual Class 1 NI bill of £45,000 or less.
Total SMP payable (39 weeks)
£11,483
Weeks 1–6: 90% of AWE · Weeks 7–39: £184.03/week flat rate
Weeks 1–6 rate
£540.00/wk
Weeks 7–39 rate
£184.03/wk
HMRC recovery
£10,565
Net employer cost
£918

Full breakdown

ItemAmount
Weeks 1–6 (90% of AWE × 6)£3,240.00
Weeks 7–39 (flat rate × 33)£6,072.99
Total SMP payable£9,312.99
HMRC recovery (92%)−£8,568.00
Net employer cost£744.99
SMP is recovered through payroll — most employers reduce their PAYE/NI payments. Small employers qualifying for 103% recovery recoup more than they paid.

Frequently asked questions

How long does statutory maternity pay last?
SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings. The remaining 33 weeks are paid at the statutory flat rate of £184.03 per week (or 90% of AWE, whichever is lower) for 2025/26.
How does SMP recovery work?
Employers recover SMP by reducing their PAYE and National Insurance payments to HMRC. Standard employers can 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 compensation payment.
Do you need to pay SMP if the employee doesn't return?
Yes. SMP is a statutory entitlement independent of whether the employee returns to work. It cannot be reclaimed from the employee if they resign during or after maternity leave, except in limited circumstances involving contractual enhanced maternity pay.

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