How much is Statutory Maternity Pay in 2026/27?
For babies due in the 2026/27 tax year, GOV.UK states that Statutory Maternity Pay (SMP) can be paid for up to 39 weeks. It is paid by your employer through payroll, with Income Tax and National Insurance deducted where applicable.
| Payment period | 2026/27 SMP amount | How it is calculated |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | There is no weekly maximum during this period. |
| Following 33 weeks | £194.32 a week or 90% of average weekly earnings | Your employer must pay whichever figure is lower. |
| Remaining maternity leave | No SMP | Statutory maternity leave may continue after the 39-week payment period. |
The standard weekly rate of £194.32 applies from 5 April 2026, according to the UK Government's published 2026/27 statutory payment rates. Your employment contract may provide enhanced maternity pay above the statutory minimum.
Check your first payment carefully: overtime, bonuses and other earnings paid during the relevant calculation period can affect average weekly earnings. Ask payroll to explain the dates and payments used if the figure appears wrong.
Who qualifies for Statutory Maternity Pay?
GOV.UK says you must be classed as an employee and have worked continuously for the same employer for at least 26 weeks up to and including the qualifying week. The qualifying week is the 15th week before the expected week of childbirth.
You must also earn an average of at least £129 a week before tax under the 2026/27 Lower Earnings Limit published by HMRC. Average earnings are normally assessed using pay received during a defined eight-week period ending around the qualifying week, although payroll frequency can alter the precise calculation dates.
- You can still qualify if you leave your job after the qualifying week, provided all eligibility conditions were met.
- SMP is not means-tested, so savings and a partner's income do not reduce it.
- You may qualify while working part-time, on a fixed-term contract or through an agency if the statutory employment and earnings tests are satisfied.
- You cannot receive SMP and Maternity Allowance for the same period.
Use SupportFund's benefits calculator guidance to check whether maternity-related income could also make you eligible for Universal Credit, Council Tax Support or other help.
How your employer calculates and starts SMP
Under GOV.UK rules, the first 6 weeks are worth 90% of your average weekly earnings. If average weekly earnings were £500, the statutory calculation would produce £450 a week during that opening period, before normal payroll deductions.
For the following 33 weeks, the 2026/27 payment would usually fall to £194.32 a week. Someone whose 90% earnings figure is below £194.32 must instead receive the lower 90% amount, as required by GOV.UK.
When payments can begin
SMP can normally start from the 11th week before the expected week of childbirth, according to GOV.UK. It usually begins on the date maternity leave starts, but it can begin automatically if you are absent because of a pregnancy-related illness during the final four weeks before the baby is due.
If the baby is born before maternity leave starts, GOV.UK says SMP normally begins on the day after the birth. Payments should follow the employer's normal payroll cycle, such as weekly or monthly.
Budget for the drop: the move from 90% pay to the flat statutory rate after week six can create a sharp income change. A maternity-leave budget planner can help you adjust essential bills before it happens.
How to claim and what documents you need
Tell your employer when you want SMP to start and give at least 28 days' notice, or as much notice as reasonably possible, in line with GOV.UK guidance. Your employer must confirm within 28 days how much you will receive and when payments will start and end.
You must provide proof of the pregnancy, normally a MATB1 certificate issued by a doctor or midwife. GOV.UK says proof cannot be issued more than 20 weeks before the expected week of childbirth.
- Tell your employer about the pregnancy and expected week of childbirth.
- Choose the date on which maternity leave and SMP should begin.
- Submit the MATB1 certificate to payroll or HR.
- Keep copies of the certificate, notice and your employer's payment calculation.
- Check payslips for the correct rate and deductions.
Statutory maternity leave can last up to 52 weeks, according to GOV.UK, but SMP covers only the first 39 qualifying weeks. The unpaid period may affect your household budget and entitlement to means-tested help such as Universal Credit.
What to do if you cannot get SMP
If you do not qualify, your employer must give you form SMP1 explaining the refusal. GOV.UK says it should be provided within 7 days of the decision or within 28 days of your SMP request, whichever is later.
You may then be able to claim Maternity Allowance through Jobcentre Plus. For 2026/27, GOV.UK sets the standard maximum Maternity Allowance rate at £194.32 a week, although the amount depends on your employment, self-employment and earnings record.
Ask your employer to review its decision if the earnings or employment dates appear incorrect. If the disagreement remains unresolved, GOV.UK directs employees to HMRC's Statutory Payment Dispute Team, which can make a formal decision about entitlement.
Do not delay: retain your SMP1, MATB1, payslips and employment dates before applying for alternative support. Missing evidence can slow down a Maternity Allowance decision.
If reduced maternity income leaves you unable to cover food, energy or essential household costs, explore emergency household help through SupportFund and your local authority.
Rates and rules were reviewed on 6 August 2026. Confirm current figures and eligibility conditions on GOV.UK before making a financial or employment decision.