Work out the total statutory maternity pay (SMP) cost across all 39 weeks, see how much HMRC refunds, and find the true net cost to the business. Updated for the 2026/27 rate of £194.32 per week.
Book Time Off· Updated June 2026 · Sources: GOV.UK, HMRC, ACAS
Pay entry method
Employee
Used to estimate average weekly earnings (salary ÷ 52). For variable pay, switch to weekly AWE above.
Average weekly earnings
Total earnings in the 8 weeks before the qualifying week, divided by 8. Must be at least £129 to qualify for SMP.
Employer size
Small employers paid £45,000 or less in Class 1 NIC last tax year recover 109% (Small Employers’ Relief). All others recover 92%.
For a typical employee earning £32,000 (AWE £615/week), the employer pays around £15,066 in SMP across 39 weeks. Standard employers recover 92% from HMRC (net cost roughly £1,205), while small employers recover 109% (they receive more than they paid out). The statutory rate is £194.32/week from 5 April 2026.
Weeks 1–6: 90% × AWE × 6 weeks
Weeks 7–39: lower of £194.32 or 90% AWE × 33 weeks
HMRC recovery: total SMP × 92% or 109%
Step 1: find average weekly earnings
For salary mode, the calculator divides annual salary by 52 to give a weekly figure. In practice, HMRC requires AWE to be the actual earnings paid in the 8 weeks (or 2 months) before the qualifying week divided by the number of weeks in that period. Where a salaried employee receives no variable pay, annual salary ÷ 52 gives the same result. For employees with overtime, commission or bonuses, switch to the weekly AWE mode and enter the actual average.
Step 2: check the lower earnings limit
To qualify for SMP, AWE must be at least £129 per week (the lower earnings limit for 2026/27, set by HMRC). An employee who earns below this threshold does not qualify for SMP. The employer must give her form SMP1 within 7 days of the SMP request so she can claim Maternity Allowance from the government instead. The maternity leave employer guide explains both routes in detail.
Step 3: apply the two-tier rate
Weeks 1 to 6 are always 90% of AWE with no upper cap. An employee earning £2,000 per week receives £1,800 per week for weeks 1 to 6. From week 7, the rate is the lower of 90% of AWE or £194.32. Most employees earning above £215.91 per week (the break-even point where 90% equals the statutory rate) receive £194.32/week for weeks 7 to 39. Lower earners remain on 90% of AWE throughout.
Step 4: recover from HMRC
Employers do not absorb SMP in the way they absorb wages. Most of it is funded by HMRC. Standard employers recover 92% of total SMP paid by deducting it from their monthly PAYE and NIC payments. Small employers (those who paid £45,000 or less in Class 1 NIC contributions in the previous tax year) qualify for Small Employers’ Relief and recover 109% of SMP, meaning the government effectively subsidises the admin cost of administering the scheme. For most small businesses, SMP costs the employer nothing in cash terms.
No SMP entitlement. If AWE is below the lower earnings limit of £129/week, the employee does not qualify for SMP. The employer must complete form SMP1 within 7 days of the request. The employee may be able to claim Maternity Allowance of up to £184.03 per week from the government for up to 39 weeks.
The employee has variable pay (irregular hours, commission, bonuses)
Use the weekly AWE mode. For employees with variable earnings, calculate AWE from the actual pay received in the 8 weeks before the qualifying week (the 15th week before the expected week of childbirth). Add up all earnings in that 8-week period and divide by 8. Enter the result using the “Weekly AWE” toggle. See ACAS guidance on calculating AWE for variable pay workers.
The employer offers enhanced maternity pay
This calculator covers statutory pay only. If your organisation tops up SMP with contractual enhanced maternity pay (for example, full pay for the first 12 weeks), the enhanced element is an additional employer cost that is not recoverable from HMRC. The statutory SMP element within the enhanced package still qualifies for 92% or 109% recovery. Calculate the statutory and enhanced elements separately.
The employee is made redundant during maternity leave
SMP continues after redundancy. If an employee is made redundant during maternity leave, her right to SMP does not end. She remains entitled to SMP for the rest of the 39-week period. Employers must therefore continue paying SMP even after the employment ends. The employer still recovers 92% or 109% from HMRC in the normal way.
Shared parental leave during the SMP period
SMP ends if the employee curtails maternity leave early. If the employee ends her maternity leave to take shared parental leave, SMP stops at the end of the maternity leave period. The remaining SPL weeks are funded differently (Statutory Shared Parental Pay, currently £184.03/week or 90% AWE if lower). See the shared parental leave guide for how the two interact.
What this calculator does not cover
Limits of this calculator. This tool covers statutory maternity pay only. It does not model: enhanced contractual maternity pay; Maternity Allowance (for employees who do not qualify for SMP); Statutory Paternity Pay; Shared Parental Pay; the employer’s NIC saving on SMP payments (SMP is exempt from employer’s NIC, which offsets part of the 8% not recovered); or the net cost where the employer has already paid the employee a salary advance. For complex scenarios, use the GOV.UK maternity pay guide or call the ACAS helpline.
Frequently asked questions
What is the statutory maternity pay rate for 2026/27?
From 5 April 2026, statutory maternity pay (SMP) is £194.32 per week for the capped portion (weeks 7 to 39). This is up from £187.18 in 2025/26, a 3.8% increase in line with September 2025 CPI. For weeks 1 to 6, SMP is 90% of the employee’s average weekly earnings with no upper cap.
How much of SMP can employers reclaim from HMRC?
Standard employers (those who paid more than £45,000 in Class 1 National Insurance contributions in the previous tax year) can reclaim 92% of SMP paid. Small employers (those who paid £45,000 or less) qualify for Small Employers’ Relief and can reclaim 109% of SMP paid, receiving more from HMRC than they paid out. Recovery is made by deducting the SMP amount from the monthly PAYE and NIC payments submitted to HMRC.
Who qualifies for statutory maternity pay?
An employee qualifies for SMP if she has been continuously employed for at least 26 weeks into the qualifying week (the 15th week before the expected week of childbirth) and her average weekly earnings in the 8 weeks before the qualifying week are at least £129 (the lower earnings limit for 2026/27). If she does not qualify, the employer must give her form SMP1 within 7 days so she can claim Maternity Allowance instead.
How long is SMP paid for?
SMP is paid for a maximum of 39 weeks. The first 6 weeks are at 90% of average weekly earnings. The remaining 33 weeks are at the lower of £194.32 per week or 90% of average weekly earnings. Statutory maternity leave can last up to 52 weeks, but weeks 40 to 52 are unpaid unless the employer offers enhanced contractual maternity pay.
What are KIT days and do they affect SMP?
Keeping in touch (KIT) days are up to 10 days an employee can work during maternity leave without losing SMP for that week. Both employer and employee must agree to each KIT day in advance. Even a partial day counts as a full KIT day. Pay for KIT days is agreed separately and may be offset against SMP. KIT days do not extend or reduce the 39-week SMP period.
What counts as average weekly earnings for SMP?
Average weekly earnings (AWE) for SMP is the total earnings paid in the 8 weeks before the qualifying week divided by 8 (or 2 months for monthly paid staff). Earnings include regular salary, overtime, bonuses, commission and statutory payments such as SSP where paid in that period. Employer pension contributions and expenses reimbursements are excluded.
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Practical leave and absence guidance for UK employers. Calculations verified against GOV.UK, HMRC and ACAS sources. Updated for 2026/27 statutory rates.
This is not legal or financial advice. This calculator is designed to give UK employers a practical estimate of SMP costs. For complex scenarios, contractual enhanced pay, or when an employee disputes an SMP decision, check the relevant GOV.UK or ACAS guidance and take professional advice where needed.
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