Maternity pay calculator

Statutory Maternity Pay (SMP) Calculator 2026/27

Calculate total SMP payable over 39 weeks, the HMRC recovery amount, and net employer cost. Uses the 2026/27 flat rate of £194.32/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: £194.32/week flat rate
Weeks 1–6 rate
£540.00/wk
Weeks 7–39 rate
£194.32/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)£6,412.56
Total SMP payable£9,312.99
HMRC recovery (92%)−£8,568.00
Net employer cost£749.99
SMP is recovered through payroll — most employers reduce their PAYE/NI payments. Small employers qualifying for 109% recovery recoup more than they paid.

Just costing a hire? Check if it could cost less — free relief check 

SMP 2026/27 key facts

Statutory Maternity Pay runs for 39 weeks — 90% of average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% AWE if lower) — of which employers recover 92% (109% for small employers in 2026/27).

Frequently asked questions

How long does statutory maternity pay last?
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.
How does SMP recovery work?
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 109% in 2026/27 (the SMP plus 9% compensation), receiving a surplus over what they paid out.
Do you need to pay SMP if the employee doesn't return?
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.
What qualifies an employee for SMP?
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.
What is the SMP flat rate for 2026/27?
The SMP flat rate for 2026/27 is £194.32 per week. It applies for weeks 7 to 39 of maternity leave. If 90% of the employee's average weekly earnings is lower than £194.32, the lower figure is paid instead.
Can an employer pay more than SMP?
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.
Does maternity leave affect holiday entitlement?
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.

Source: GOV.UK — Maternity pay and leave; HMRC SPM182100 (Small Employers' Relief). Last reviewed October 2026.

Calculate full employer NI and pension cost

Employer cost calculator →

Related employer tools

Statutory Sick Pay Calculator SSP rate, waiting days, eligibility and 28-week cap Holiday Entitlement Statutory leave including accrual during maternity leave Redundancy Pay Calculator Statutory redundancy by age, service and weekly pay Employer NI & Cost Calculator Full employer cost including NI at 15% and pension

Run SMP through your payroll software automatically — Sage Payroll handles the 39-week schedule, HMRC recovery at 92% or 109% and RTI submissions for UK employers. Try Sage Payroll →

Affiliate link — we may earn a commission if you sign up, at no extra cost to you.

Written and reviewed by James Whitfield and the editorial team.

Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain the numbers in plain English with worked examples. Editorial standards · About us