Statutory Maternity Pay can last up to 39 weeks.
Maternity pay guide
Understand maternity pay without the payroll jargon
Maternity pay can feel confusing because there are a few different types of pay, and they do not all work the same way. This guide explains the basics in plain English, using GOV.UK figures for 2026/27.
First 6 weeks90%of average weekly earnings, before tax
Next 33 weeks£194.32or 90% of earnings if lower, before tax
After paid weeks£0unless your employer offers more
Maternity leave can be longer than maternity pay.
You usually need average weekly earnings of at least this amount.
Start here
SMP, Maternity Allowance and employer maternity pay
A common mistake is assuming everyone gets the same maternity pay. In reality, the type of pay depends on your job, your earnings and your workplace policy.
Statutory Maternity Pay
SMP is paid by your employer through payroll. It is for employees who meet the work, earnings and notice rules.
- Paid for up to 39 weeks.
- Tax and National Insurance can be deducted.
- If you do not qualify, your employer should give you form SMP1.
Maternity Allowance
Maternity Allowance may help if you do not get SMP, for example because you are self-employed, recently stopped working or changed jobs during pregnancy.
- It can also last up to 39 weeks.
- For 2026/27, it can be up to £194.32 a week, or 90% of earnings if lower.
- It is claimed from the government, not paid by your employer.
- You normally cannot get SMP and Maternity Allowance for the same weeks.
Employer maternity pay
Enhanced, occupational or contractual maternity pay means your employer pays more than the statutory minimum.
- It might be full pay, half pay, SMP only, or a mix.
- Your policy should say whether SMP is included or paid on top.
- Some policies ask you to repay enhanced pay if you do not return to work.
SMP eligibility
Who qualifies for Statutory Maternity Pay?
You do not need to memorise the rules, but these are the big checks that usually matter.
- You are an employee. SMP is normally for employees. If you are self-employed, Maternity Allowance is usually the route to check.
- You have worked for the same employer long enough. GOV.UK says you usually need to have worked for your employer continuously for at least 26 weeks up to the qualifying week, which is the 15th week before the baby is due.
- Your average weekly earnings are high enough. For 2026/27, the lower earnings limit used by this planner is £129 a week.
- You give the right notice and proof. Your employer will usually need your due date, when you want maternity leave to start and your MATB1 form.
If you recently changed jobs
This is where people often get caught out. You may be earning enough now, but if you did not work for the same employer for long enough by the qualifying week, you may not get SMP from that employer. Check Maternity Allowance instead.
The calculation
How maternity pay is calculated
SMP is based on your average weekly earnings before tax. Your payslip may still look different because payroll deductions, pensions, student loans, salary sacrifice and timing can all affect take-home pay.
What can count as pay?
- Normal wages or salary paid in the relevant period.
- Some bonuses, commission or overtime if they are paid in the relevant period.
- Holiday pay, if it is paid as normal taxable earnings.
Why it can be lower than expected
- Sick pay or unpaid leave in the calculation period can reduce average earnings.
- Payroll cut-off dates can move money into or out of the calculation period.
- Salary sacrifice can reduce the pay used for some calculations.
Leave length
Maternity leave and maternity pay are not the same thing
This is one of the easiest things to mix up. Maternity leave is the time away from work. Maternity pay is the money you may receive during part of that leave.
Workplace policy
What to check in an enhanced maternity pay policy
If your employer offers more than SMP, your policy is the key document. The wording matters because “full pay”, “half pay plus SMP” and “SMP included” can mean different things.
- How many weeks are full pay, half pay, SMP only and unpaid?
- Does the enhanced amount include SMP, or is SMP paid on top?
- Will you need to repay enhanced maternity pay if you do not return to work?
- How long do you need to return for to keep enhanced maternity pay?
- What happens to pension, salary sacrifice, bonus payments and benefits?
- Will payroll pay maternity weeks through your normal monthly payslip, or in another pattern?
Notice
When to tell your employer
GOV.UK says you usually need to tell your employer at least 15 weeks before the baby is due. You will normally need to say the due date and when you want maternity leave to start.
If your dates change
Due dates and plans can move. Tell payroll as early as you can if your maternity leave start date changes, so your pay can be set up correctly.
Planning money
How maternity leave can affect household finances
The biggest issue is usually the gap between normal take-home pay and maternity take-home pay. The gap often gets bigger when enhanced pay ends, SMP starts, or paid weeks run out.
Useful things to budget for
- Lower monthly income during leave.
- Any unpaid months at the end of leave.
- One-off baby setup costs.
- Nursery deposits or first invoices before funded hours begin.
Where the spreadsheet helps
- It uses your own pay and workplace policy.
- It shows weekly detail and a monthly forecast.
- It turns the pay drop into a savings target.
- It gives you a workbook to keep and update.
Other situations
Self-employed, mixed income and Shared Parental Leave
If you are self-employed or have mixed income
Self-employed people usually do not get SMP because SMP is paid by an employer. Maternity Allowance may apply instead. If you are employed and self-employed, check the employee SMP rules first, then check Maternity Allowance if SMP does not apply.
Shared Parental Leave basics
Shared Parental Leave lets eligible parents share some leave and pay. It can be useful if you want to split time off differently, but it can also change the income pattern, so compare it carefully before deciding. Statutory Shared Parental Pay usually uses the same weekly rate as standard SMP.
Common mistakes
Things people often assume
Your job status, earnings, employer and workplace policy can all change the answer.
SMP can last up to 39 weeks. If you take a full year, some weeks may be unpaid.
Before-tax and after-tax figures can feel very different, especially if deductions change.
Official sources
Where the guide gets its information
This guide is based on GOV.UK pages checked for the 2026/27 tax year. It is for planning, not payroll advice.