Calculate Statutory Maternity Pay for an employee. Enter their salary to see weekly rates for all 39 weeks, total SMP payable, and whether they qualify. Updated for 2026/27.
If you know the exact AWE from payslips, tick this to enter it directly
Weeks 7–39 are paid at the lower of the standard rate or 90% of AWE.
AWE of £576.92/week is above the Lower Earnings Limit of £123/week.
£9,292.32
over 39 weeks
≈ £1,032.48/month
approximate monthly equivalent
Weeks 1–6 (90% AWE)
£519.23/wk
£3115.38 total
Weeks 7–39 (standard)
£187.18/wk
£6176.94 total
Statutory Maternity Pay is the minimum maternity pay you must provide to eligible employees. Understanding SMP helps you plan staffing costs and ensure legal compliance.
| Period | Rate | Duration |
|---|---|---|
| Weeks 1–6 | 90% of Average Weekly Earnings | 6 weeks |
| Weeks 7–39 | £187.18/week (or 90% AWE if lower) | 33 weeks |
| Weeks 40–52 | Unpaid (employee can take leave but no SMP) | Up to 13 weeks |
Employers can recover SMP from HMRC through their PAYE payments:
Reclaiming is handled through your payroll software when submitting your Full Payment Submission (FPS) or Employer Payment Summary (EPS).
If an employee does not qualify for SMP (e.g. their AWE is below the Lower Earnings Limit, or they are self-employed), they may be able to claim Maternity Allowance directly from DWP. Give them form SMP1 explaining why they do not qualify for SMP.
Use our employee cost calculator to understand the total cost of employment. For managing absence before and after maternity leave, our SSP calculator can help with any sick pay obligations during the pre-maternity period.