Statutory Maternity Pay (2026/27): Rates and Rules

Statutory Maternity Pay (SMP) for 2026/27 pays 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 a week or 90% of average weekly earnings for the next 33 weeks, for a maximum of 39 weeks, according to GOV.UK.

How much is Statutory Maternity Pay in 2026/27?

From 6 April 2026, Statutory Maternity Pay runs for a maximum of 39 weeks in two stages. For the first 6 weeks, SMP pays 90% of average weekly earnings (AWE), with no upper limit. For the remaining 33 weeks, SMP pays whichever is lower: a standard flat rate of £194.32 a week, or 90% of AWE. Employees on lower earnings, whose 90% figure falls below £194.32, keep receiving 90% of AWE for the full 33 weeks; higher earners are capped at the £194.32 standard rate once their 90% figure exceeds it. SMP is not paid beyond week 39, although statutory maternity leave itself can run for longer (see our guide to maternity, paternity and parental leave). GOV.UK publishes and updates the standard weekly rate at the start of each tax year.

Use the UK Statutory Maternity Pay calculator to estimate your own SMP from your average weekly earnings and due date. It mirrors the statutory formula above; your employer makes the binding calculation.

Who qualifies for Statutory Maternity Pay?

To qualify for SMP, you must meet three tests set out by GOV.UK. First, continuous employment: at least 26 weeks continuous service with the same employer, running into the qualifying week. Second, timing: you must still be employed by that employer in the qualifying week itself, though not necessarily still working (for example if you are already on sick leave). Third, earnings: your average weekly earnings must be at least the lower earnings limit for National Insurance purposes; GOV.UK publishes the exact current figure. You must also give your employer correct notice of your pregnancy and intended start date, with medical evidence, usually a MATB1 form, confirming your expected week of childbirth. Meeting all three tests is what decides eligibility, not whether your contract is full-time, part-time, or fixed-term.

• At least 26 weeks continuous employment with the same employer, running into the qualifying week
• Still employed by that employer in the qualifying week itself
• Average weekly earnings at or above the lower earnings limit (check the current figure on GOV.UK)
• Correct notice given to your employer, with medical evidence (MATB1) of your expected week of childbirth

What is the qualifying week?

The qualifying week is the 15th week before your expected week of childbirth (EWC), and it is the single most important date for SMP eligibility. Both the continuous-employment test and the earnings test are assessed by reference to this week, not your actual due date or the date you stop working. Your employer works out the qualifying week from the EWC stated on your MATB1 form or maternity certificate. Because eligibility hinges on your employment status in this specific week, changing jobs or being made redundant shortly before it can affect whether you qualify for SMP at all, though a Maternity Allowance claim may still be available.

How is Statutory Maternity Pay paid?

SMP is paid by your employer, in the same way as your normal wages and on the same pay cycle, subject to the usual Income Tax and National Insurance deductions. Employers do not bear the cost of SMP indefinitely: they can reclaim most of what they pay out from HM Revenue & Customs, which is the mechanism that lets even small employers afford to meet it. If your employer disputes your eligibility or stops paying SMP, GOV.UK sets out how to challenge the decision, including asking HM Revenue & Customs to make a formal ruling.

If you plan to cut maternity pay short and share the rest with your partner, our shared parental leave calculator works out how many weeks of leave and pay are left to share and what each of you would be paid.

What if you do not qualify for SMP? Maternity Allowance

If you do not meet the SMP qualifying conditions, for example because you changed employer partway through your pregnancy or you are self-employed, you may be able to claim Maternity Allowance instead. Maternity Allowance is paid by Jobcentre Plus, part of the Department for Work and Pensions, in Great Britain, and by the Department for Communities in Northern Ireland, rather than by an employer, and has its own separate eligibility rules based on your work and earnings history in the period before your baby is due. It exists as the fallback for people who fall outside SMP, so it is worth checking your eligibility even if an employer has told you that you do not qualify for SMP. GOV.UK's Maternity Allowance guidance sets out the current rate and how to claim.

Northern Ireland

Northern Ireland has its own maternity pay legislation, administered separately from Great Britain, but the substance is near-identical: the same 90%-then-lower-of-flat-rate structure across 39 weeks, and the same underlying qualifying tests. NI sets its own limits, which currently mirror GB. Employment disputes in Northern Ireland, including pregnancy and maternity discrimination claims, go to the Industrial Tribunal, not the Employment Tribunal used in Great Britain; the Fair Employment Tribunal hears only religious belief and political opinion claims. The Labour Relations Agency (LRA), an advisory and conciliation body, takes the role ACAS has in Great Britain. Check nidirect.gov.uk and the LRA for Northern Ireland-specific guidance.

Related guides

For the full picture of UK employment rights, see our UK employment law hub and United Kingdom laws hub. See also our guides to maternity, paternity and parental leave, statutory sick pay, and holiday entitlement.

This article is general information only, not legal advice, and does not cover every circumstance. Statutory Maternity Pay rules and rates can change and individual situations vary, so for advice about your specific case contact ACAS or a qualified solicitor.

Frequently Asked Questions

How much is Statutory Maternity Pay in 2026/27?

For 2026/27, SMP pays 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 a week or 90% of average weekly earnings for the next 33 weeks, for a maximum of 39 weeks.

Who is eligible for Statutory Maternity Pay?

You generally need at least 26 weeks continuous employment with the same employer running into the qualifying week, must still be employed in that week, and must earn at least the lower earnings limit. GOV.UK sets out the exact tests.

What is the SMP qualifying week?

The qualifying week is the 15th week before your expected week of childbirth. Your employment and earnings are assessed against this specific week, not your due date or the date you stop working.

What happens if I do not qualify for Statutory Maternity Pay?

You may be able to claim Maternity Allowance instead. It is paid by Jobcentre Plus in Great Britain, or the Department for Communities in Northern Ireland, rather than your employer, and has its own separate eligibility rules.

Does my employer pay SMP, or does the government?

Your employer pays SMP directly, alongside your normal wages, and then reclaims most of what it pays from HM Revenue & Customs.

Is Statutory Maternity Pay taxable?

Yes. SMP is treated like ordinary wages and is subject to Income Tax and National Insurance deductions in the usual way.

Can self-employed people get Statutory Maternity Pay?

No. SMP is only available to employees. Self-employed people who do not qualify for SMP may instead be able to claim Maternity Allowance.

Does Northern Ireland have different maternity pay rules?

Northern Ireland has its own maternity pay legislation with near-identical rates and conditions, but disputes go to the Industrial Tribunal rather than the Employment Tribunal, and the Labour Relations Agency (LRA) is the relevant body instead of ACAS.