Updated for 2026/27 · Based on HMRC Rates · Confirmed Statutory Values

Maternity Pay Calculator 2026/27 UK | SMP & Paternity Pay

Updated for 2026/27 tax year: Figures verified against GOV.UK statutory rates — last verified 4 October 2026. Read our calculation methodology →

For 2026/27, Statutory Maternity Pay (SMP) runs for up to 39 weeks. The first 6 weeks pay 90% of your Average Weekly Earnings with no cap. From week 7 to 39, you receive £194.32 per week (or 90% AWE if that is lower). On £500 average weekly earnings, you receive £450 weekly for weeks 1–6 and £194.32 from week 7 — a total statutory payout of £9,112.56 if you take the full 39 weeks. The final 13 weeks of the 52-week leave entitlement are unpaid.

Key 2026/27 SMP & SPP Statutory Facts

  • SMP Weeks 1–6: 90% of Average Weekly Earnings (AWE), uncapped.
  • SMP Weeks 7–39: £194.32 per week or 90% of AWE, whichever is lower.
  • SMP Weeks 40–52: Unpaid (if you take the full 52-week entitlement).
  • Statutory Paternity Pay (SPP): £194.32 per week or 90% AWE for 1 or 2 consecutive weeks. Maximum £388.64.
  • Maternity Allowance (MA): Up to £194.32 per week for 39 weeks for self-employed mothers with sufficient Class 2 NI contributions.
  • Lower Earnings Limit: £123/week average earnings needed to qualify for SMP or SPP.
  • Tax & NI: SMP and SPP are treated as earnings and subject to PAYE Income Tax and Class 1 National Insurance.

How Statutory Maternity Pay is Calculated

The calculation starts with your Average Weekly Earnings (AWE). HMRC defines AWE as the average of your gross pay over the 8-week period ending in the 15th week before your expected week of childbirth (the “qualifying week”). If your payslips are monthly, HMRC converts them to a weekly figure. Your employer uses this AWE to work out both whether you qualify (you need at least £123/week) and what you are paid each week.

Weeks 1 to 6: AWE × 90%. Weeks 7 to 39: the lower of £194.32 or AWE × 90%. Weeks 40 to 52 if you take them: nothing. Enter your AWE in the calculator above for a full week-by-week schedule including the tax and NI deductions.

Is Maternity Pay 90% for the Whole Time?

Only for the first 6 weeks. After that it switches to the statutory flat rate. If you earn £500 a week, you get £450 in weeks 1–6 (90%), then £194.32 in weeks 7–39 — because £194.32 is lower than £450. The 90% rule after week 6 only matters if your AWE is under £216.02 a week. Above that threshold, the flat rate applies.

Maternity Allowance for Self-Employed Mothers

Self-employed mothers cannot claim SMP because there is no employer to pay it. Instead, you apply for Maternity Allowance (MA) through Jobcentre Plus. For 2026/27, MA pays up to £194.32 per week for 39 weeks — the same rate as the SMP flat rate. To get the full amount you need to have paid Class 2 National Insurance contributions for at least 13 of the 66 weeks before your due date. If you paid Class 2 NI for fewer weeks, your allowance is reduced.

How Paternity Leave and Pay Works

Statutory paternity leave is either 1 or 2 consecutive weeks. You cannot split them or take them on separate occasions. SPP for 2026/27 is £194.32 per week (or 90% of your AWE, whichever is lower). The maximum statutory payout is £388.64 for 2 weeks. To qualify you must have been employed by the same employer for at least 26 weeks ending in the qualifying week, and your average earnings must be at least £123 per week. Fathers and partners who do not meet these tests get no statutory pay but can still take unpaid leave.

Frequently Asked Questions

How much is maternity pay in the UK?

For 2026/27: 90% of your Average Weekly Earnings for weeks 1–6, then £194.32 per week (or 90% AWE if lower) for weeks 7–39. The final 13 weeks of the 52-week leave are unpaid.

How do I calculate my Statutory Maternity Pay?

Take your gross pay over the 8 weeks ending in the 15th week before your due date and divide by 8 to get your AWE. Weeks 1–6: AWE × 90%. Weeks 7–39: lower of £194.32 or AWE × 90%. The calculator above does this automatically.

How much is Statutory Maternity Pay after April 2026?

The standard weekly SMP flat rate from 6 April 2026 is £194.32 for weeks 7 to 39, or 90% of your AWE if that figure is lower.

Will maternity pay increase in 2026 in the UK?

The 2026/27 rate of £194.32 per week was confirmed by the government as part of the annual uprating of statutory payments from 6 April 2026. The previous 2025/26 rate was lower. Rates are reviewed each year in line with the Retail Price Index, so the 2027/28 rate may change after the next Budget announcement.

Is maternity pay 90%?

Only for the first 6 weeks. From week 7, you receive the lower of £194.32 or 90% of AWE. If your average earnings exceed around £216 per week, the flat £194.32 rate kicks in from week 7, which is less than 90% of your earnings.

How do I calculate my maternity leave pay?

Calculate your AWE from your last 8 payslips before the qualifying week. Multiply by 90% for the first 6 weeks. From week 7, use whichever is lower: £194.32 or 90% of your AWE. Enter your figures in the calculator for a full week-by-week table with tax deductions included.

How much will I get for maternity pay?

It depends on your Average Weekly Earnings. On £400/week AWE: £360 for each of weeks 1–6, then £194.32 for each of weeks 7–39. Total: £2,160 + £6,412.56 = £8,572.56 before tax. Enter your own AWE in the calculator above.

Do you get 6 months full pay on maternity?

Not by law. Statutory rules give you 90% of earnings for 6 weeks, then £194.32/week. Some employers offer enhanced pay (including full salary for several months) as a contractual benefit, but this varies and is not a legal requirement. Check your employment contract.

How much maternity leave do you get in the UK?

You are entitled to up to 52 weeks: 26 weeks Ordinary Maternity Leave and 26 weeks Additional Maternity Leave. SMP covers only the first 39 weeks. Weeks 40–52 are unpaid unless your employer offers enhanced terms.

What is the formula for calculating maternity benefit?

SMP formula: (AWE × 0.9) for weeks 1–6. Then min(£194.32, AWE × 0.9) for weeks 7–39. AWE = total gross pay in the 8 qualifying weeks ÷ 8.

Who pays Statutory Maternity Pay?

Your employer pays SMP through payroll. They can then reclaim most of it from HMRC. Small employers (annual NI bill under £45,000) reclaim 103% of the SMP paid. Larger employers reclaim 92%. This means SMP costs most employers very little out of pocket.

How do I survive on maternity pay in the UK?

Planning ahead helps. Work out your expected SMP using the calculator, then compare it against your fixed monthly costs (rent or mortgage, utilities, food, childcare from a return date). Many parents find the weeks 7–39 drop to £194.32 is the hardest stretch. Options include: using annual leave before starting maternity leave (which is paid at full salary), shared parental leave if your partner earns less, Universal Credit if household income drops significantly, and the Tax-Free Childcare Calculator for planning nursery costs on return.

How much do fathers get paid for paternity leave in the UK?

Statutory Paternity Pay is £194.32 per week (or 90% of AWE if lower) for 1 or 2 consecutive weeks. Maximum statutory payout: £388.64. Some employers offer enhanced paternity pay above the statutory floor.

How much is paternity pay in the UK in 2026?

From 6 April 2026: £194.32 per week or 90% of your AWE, whichever is lower. For 2 weeks that is a maximum of £388.64 gross before tax and NI.

Is paternity leave 1 or 2 weeks in the UK?

You can take either 1 or 2 consecutive weeks. They cannot be split or taken as separate blocks under current statutory rules. Your leave must start on or after the birth.

What is the statutory pay for paternity in the UK?

SPP is the lower of £194.32 per week or 90% of your Average Weekly Earnings. Your employer pays it and reclaims it from HMRC, the same as SMP.

Are fathers entitled to paid parental leave?

Yes, if they meet the tests: continuously employed for at least 26 weeks ending in the qualifying week, earning at least £123 per week on average, and legally responsible for the child’s upbringing. Self-employed fathers do not qualify for SPP.

What are the new rules for paternity leave in the UK?

As of 2024, fathers and partners can now take their 2 weeks of paternity leave at any point in the first year after birth (previously it had to be taken within 8 weeks). Shared Parental Leave (SPL) allows parents to share up to 50 weeks of leave and 37 weeks of pay between them if both qualify. SPL rules remain complex and depend on both parents meeting eligibility tests.

How much is paternity pay UK calculator?

Use the calculator at the top of this page. Enter your Average Weekly Earnings and it calculates your SPP amount, the number of weeks you can take, and the net take-home after tax and NI deductions.

Why is UK paternity leave so short?

Two weeks is the statutory minimum. The UK lags behind countries like Sweden, Iceland, and Germany which offer much longer paid paternity or parental leave. UK government consultations on extending paternity leave have been ongoing but as of 2026/27 the statutory entitlement remains 2 weeks. Some employers offer more as an enhanced benefit — it is worth checking your contract or asking HR.

Which country has the highest paternity leave?

Iceland leads with 90 days of paid paternity leave for fathers as part of a shared parental leave system. Sweden offers 90 days of non-transferable leave reserved for each parent. Japan has statutory entitlement to up to 52 weeks, though take-up historically has been low. The UK’s 2-week statutory entitlement is one of the shorter ones among OECD countries.

What is Maternity Allowance for self-employed mothers?

Maternity Allowance is the benefit for mothers who do not qualify for SMP — mainly the self-employed and those who recently changed jobs. For 2026/27, the standard MA rate is £194.32 per week for up to 39 weeks. You need to have paid Class 2 NI contributions for at least 13 of the 66 weeks before your due date. Claim via Jobcentre Plus at least 26 weeks before your due date.

How do I calculate my maternity leave return date?

Count 52 weeks from your maternity leave start date. If you started on 1 October 2026, your latest return date is 30 September 2027. You must give at least 8 weeks’ notice if you plan to return before that date. Planning family finances around the return date? Check post-leave take-home pay with our Take-Home Pay Calculator.

Paternity pay eligibility: who qualifies?

To get SPP you must: be an employee (not self-employed or a contractor), have worked for your employer continuously for at least 26 weeks ending in the 15th week before the expected week of birth, earn at least £123 per week on average (the Lower Earnings Limit), and be named on the birth or adoption certificate or have a parental responsibility agreement.

Do you pay tax and National Insurance on maternity pay?

Yes. Both SMP and SPP are treated as earnings. Income Tax and Class 1 National Insurance are deducted through PAYE in the normal way, just like your regular salary. The calculator above shows the net weekly amount after deductions.

Salary

Take-Home Pay Calculator

Calculate your net pay after Income Tax, National Insurance, and Student Loan deductions for 2026/27.

Calculate Salary → Tax

Income Tax Calculator

View exact tax band breakdowns for England, Wales, NI, and Scotland (all 6 devolved tiers).

Calculate Tax → Property

Stamp Duty (SDLT) Calculator

Calculate residential SDLT for standard moves, first-time buyer relief, and additional properties.

Calculate SDLT →