Ask PayslipIQ · Last reviewed 2026-05-08
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings. The next 33 weeks are paid at the lower of £187.18 (2026/27 figure) or 90% of your average weekly earnings.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
SMP is taxable and subject to NI. It is treated like normal earnings on your payslip. Many employers pay enhanced maternity pay above the statutory minimum, set out in their employment policy.
To qualify, you normally need to have worked for the same employer continuously for at least 26 weeks by the qualifying week (the 15th week before the expected week of childbirth) and earn at least the Lower Earnings Limit on average.
If you are not eligible for SMP, you may be eligible for Maternity Allowance instead, which is paid by the Department for Work and Pensions rather than your employer.
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Reviewed by PayslipIQ Editorial. Sources cited where applicable.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.