Statutory Maternity Pay UK

Overview

Calculate Statutory Maternity Pay UK using the official rates and regulations for United Kingdom.

How it works

Enter the base amount and the calculator will apply the relevant rates and brackets to compute the result.

Understanding Statutory Maternity Pay and Eligibility

Statutory Maternity Pay (SMP) is available to employed women who have been with their employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth, known as the qualifying week. For the 2025-26 tax year, SMP is paid at 90% of average weekly earnings for the first six weeks, followed by the lower of 90% of earnings or £184.03 per week for the remaining 33 weeks, giving a total entitlement of 39 weeks. The qualifying period requires continuous employment and average weekly earnings at or above the Lower Earnings Limit for National Insurance purposes, currently £123 per week. Women who do not qualify for SMP may be entitled to Maternity Allowance from the Department for Work and Pensions, which provides a similar payment for up to 39 weeks for those who are self-employed, have recently changed employer, or have variable earnings. SMP is treated as normal pay for tax and National Insurance purposes, meaning it is subject to the usual deductions through the PAYE system. Employers can reclaim 92% of SMP payments from HMRC, or 103% for small employers who qualify for the small employers' relief, meaning the cost to businesses is substantially less than the amount paid to the employee.

Enhanced Maternity Pay and Occupational Schemes

Many employers, particularly in the public sector and large corporations, offer enhanced maternity pay above the statutory minimum. These schemes vary widely, with some providing full pay for the first 12-26 weeks, while others offer a percentage of salary for the full 39-week period. Enhanced schemes typically require a commitment to return to work for a specified period after maternity leave, with repayment clauses if the employee leaves within that period. Understanding your employer's specific policy is essential, as the financial difference between statutory and enhanced pay can be thousands of pounds over the maternity period. Some employers also offer phased return arrangements, keeping in touch days that allow up to 10 days of work during maternity leave without affecting SMP entitlement, and flexible working arrangements upon return. These benefits are discretionary and form part of the employment contract rather than statutory rights, though they are increasingly common as employers compete to retain skilled staff and demonstrate commitment to gender equality in the workplace.

Your Rights During and After Maternity Leave

During Ordinary Maternity Leave (first 26 weeks) and Additional Maternity Leave (weeks 27-52), employees retain all their contractual terms except salary, including holiday accrual, pension contributions based on SMP rates, and continuation of company car or private healthcare benefits. Your job is protected during the entire 52-week maternity period, and you have the right to return to the same role on the same terms. If redundancy occurs during maternity leave, you are entitled to be offered any suitable alternative vacancy before consideration for redundancy. Requesting flexible working upon return is a statutory right, and employers can only refuse on specific business grounds. Keeping in touch days allow you to attend meetings, training, or perform limited work without ending your maternity leave or affecting SMP. Our calculator helps you plan your maternity finances by showing SMP payments week by week, the impact of tax and NI deductions, and how enhanced employer schemes compare to the statutory minimum.

Shared Parental Leave and Pay Alternatives

Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them after the first two weeks of compulsory maternity leave. Statutory Shared Parental Pay (ShPP) is paid at the same rate as SMP, currently £184.03 per week or 90% of average weekly earnings if lower. The flexibility of SPL enables families to optimise their childcare arrangements, with the mother returning to work earlier while the partner takes over caring responsibilities, or both parents taking leave concurrently. Despite being available since 2015, uptake remains low at around 2-3% of eligible fathers, partly due to the complexity of the system and the financial impact of replacing full salary with the statutory pay rate. Some progressive employers offer enhanced shared parental pay matching their maternity pay policies, which significantly improves the financial viability of shared leave arrangements and promotes gender equality in both the workplace and the home.