UK Maternity Pay: Complete Guide to SMP 2026/27
Statutory Maternity Pay (SMP) is the legal minimum your employer must pay you when you take maternity leave in the UK. This guide covers who qualifies, how 39 weeks of pay is structured, the 2026/27 rates, what Maternity Allowance covers when you don't qualify for SMP, and your rights when you return to work.
Rates for 2026/27 · Source: GOV.UK · Employment Rights Act 1996, Part VIII
Calculate your maternity pay
Enter your average weekly earnings to see your SMP week by week — first 6 weeks at 90%, then 33 weeks at the statutory rate.
Open maternity pay calculator →SMP eligibility — the four conditions
You qualify for Statutory Maternity Pay if you meet all of the following conditions at the start of your 11th week before your expected week of childbirth (your "qualifying week"):
- Employee status — you must be classed as an employee (not a worker or self-employed).
- 26 weeks of continuous employment — you must have worked for the same employer for at least 26 weeks by the end of the qualifying week.
- Average earnings at or above the Lower Earnings Limit — your average weekly earnings in the eight weeks before the qualifying week must be at least £125/week (the Lower Earnings Limit for 2026/27).
- Still pregnant at the 11th week or have already given birth.
If you do not meet these conditions, you may still qualify for Maternity Allowance (see below).
How SMP is structured — 39 weeks
| Period | Rate (2026/27) |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings (no cap) |
| Weeks 7–39 (33 weeks) | Lower of £194.32/week or 90% of AWE |
| Weeks 40–52 | Unpaid (statutory maternity leave continues) |
Worked example
Maria earns £35,000/year, giving her average weekly earnings of £673. Her SMP works out as:
- Weeks 1–6: 90% × £673 = £605.70/week (6 × £605.70 = £3,634.20)
- Weeks 7–39: £194.32/week (statutory rate is lower than 90% of £673) — 33 × £194.32 = £6,412.56
- Total SMP: £10,046.76 gross
SMP is taxable and subject to National Insurance. The calculator above shows your net weekly figures after deductions.
When SMP starts
SMP can start any day of the week from the 11th week before your expected week of childbirth. It starts automatically if you are off work with a pregnancy-related illness in the four weeks before your due date. Otherwise, you choose your start date by giving your employer at least 28 days' notice.
Your employer must confirm in writing (using MATB1 form responses) that they will or will not pay SMP within 28 days of receiving your request. If they confirm they will not pay, they must give you form SMP1 explaining why, so you can apply for Maternity Allowance from HMRC.
Maternity Allowance — when SMP doesn't apply
Maternity Allowance (MA) is a benefit paid by HMRC (not your employer) for those who do not qualify for SMP. You may qualify for MA if you have been:
- Employed or self-employed for at least 26 weeks out of the 66 weeks before your due date
- Earning at least £30/week on average in any 13 of those 66 weeks
MA is paid at the lower of £194.32/week or 90% of your average weekly earnings for up to 39 weeks — the same period as SMP. You claim MA from the DWP using form MA1, available at GOV.UK.
Your rights when you return
UK law gives you specific rights on your return to work after maternity leave, depending on whether you return during ordinary maternity leave (first 26 weeks) or additional maternity leave (weeks 27–52):
| Return during… | Right to return to… |
|---|---|
| Weeks 1–26 (OML) | Same job, same terms |
| Weeks 27–52 (AML) | Same job or, if not practicable, a similar suitable role |
You are entitled to request flexible working when you return (up to two formal requests per year under the Employment Relations (Flexible Working) Act 2023, which removed the 26-week qualification period). Your employer must consider the request and respond within two months.
Frequently asked questions
How much is Statutory Maternity Pay in 2026/27?
SMP is paid for 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings (no cap). For the remaining 33 weeks you receive the lower of £194.32/week or 90% of your average weekly earnings. The £194.32 rate applies from April 2026.
Do I have to repay SMP if I decide not to return to work?
Statutory Maternity Pay cannot be reclaimed. It is yours regardless of whether you return to work. However, if your employer pays enhanced maternity pay above the SMP rate, they may require you to repay the enhancement (not the statutory element) if you do not return to work. Check your contract.
What if I don't qualify for SMP — is there any other support?
If you do not qualify for SMP (for example, you are self-employed, or you have not worked for the same employer for long enough), you may qualify for Maternity Allowance. MA is paid by HMRC at up to £194.32/week or 90% of your average weekly earnings, for up to 39 weeks, if you have been employed or self-employed for at least 26 out of the 66 weeks before your baby's due date.
Can my employer offer more than SMP?
Yes. Many employers offer enhanced maternity pay — for example, full pay for the first 3 months, or SMP for 39 weeks topped up to 50% of salary. These enhanced terms appear in your contract or staff handbook. Your employer can never give you less than SMP, but can always give more.
What are Keeping in Touch (KIT) days?
You are allowed up to 10 Keeping in Touch (KIT) days during your maternity leave — days where you come into work or do work-related activities without ending your maternity pay or leave. KIT days are paid separately and the rate is agreed between you and your employer. You cannot be compelled to take them.
Do I have the right to return to the same job after maternity leave?
If you return within 26 weeks of ordinary maternity leave, you have the right to return to the same job on the same terms. If you take additional maternity leave (weeks 27–52), you have the right to return to the same job or, if that is not reasonably practicable, a similar job with no less favourable terms. Your employer cannot make your role redundant because you are on maternity leave.