Statutory Maternity Pay: How Much You Can Get

Statutory Maternity Pay (SMP) is a government-supported benefit for employed pregnant individuals in the United Kingdom. The amount and duration depend on earnings, employment status, and how long the employee has worked for the employer. This guide explains current SMP rates, eligibility, and practical considerations to help readers understand what to expect and how to apply.

Eligibility For Statutory Maternity Pay

To qualify for SMP, the employee must be employed by her current employer, have been employed for a minimum qualifying period, and earn at least the National Insurance lower earnings limit during that period. The qualifying conditions are calculated over a specific window called the “qualifying week.” If these requirements are met, SMP is payable for up to 39 weeks starting from the chosen start date of maternity leave.

Key eligibility checks include: continuity of employment with the same employer, employee’s average weekly earnings above the threshold, and notice given for maternity leave as required by the employer.

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How SMP Is Calculated

Statutory Maternity Pay has two main rate phases. For the first six weeks, SMP equals 90% of the employee’s average weekly earnings (AWE). For the remaining 33 weeks, the amount is the lower of the standard weekly rate or 90% of AWE. The standard rate is updated annually by the government.

As of the 2026-25 tax year, the standard rate is £172.48 per week, while 90% of AWE varies with earnings. If 90% of AWE is lower than £172.48, SMP will be calculated as 90% of AWE; if 90% of AWE is higher, SMP uses £172.48 per week for that portion. Employers may use their payroll systems to compute the exact figure based on each employee’s earnings history.

Duration And Schedule Of Payments

SMP covers up to 39 weeks of leave. The typical schedule is six weeks at 90% of AWE, followed by 33 weeks at the lower rate (per week). Some employees may choose to start maternity leave earlier or later, as long as the start date aligns with the employer’s policy and legal requirements.

Not all weeks are payable at the same rate, so understanding the timeline helps with planning cash flow. If the employer offers additional maternity pay above SMP, it is separate from SMP and may have different terms.

How To Claim SMP

The process generally starts with informing the employer about the pregnancy and planned leave date. The employer then makes a formal SMP payment through payroll, using the employee’s earnings data to calculate the amount. The employee does not usually claim SMP directly from government agencies; the employer administers it as part of payroll, provided the employee meets eligibility.

Employees should keep records of earnings and any correspondence about maternity leave. If an employer rejects SMP or proposes a lower amount without basis, a formal review or consultation may be needed. If disputes arise, employees can seek advice from HM Revenue & Customs (HMRC) or citizen advice services.

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Impact On Taxes And National Insurance

SMP is treated as earnings for tax and National Insurance (NI) purposes. Therefore, SMP is subject to income tax and employee NI contributions unless tax codes or thresholds exempt or reduce the liability. In many cases, SMP is paid through the employer’s payroll with tax withholding handled similarly to regular wages. It’s important to review tax implications, especially for higher-earning employees, and adjust withholding if necessary.

Frequently Asked Questions

  • What if my earnings vary week to week? SMP calculations rely on average weekly earnings over the qualifying period. Fluctuations are averaged to determine the correct SMP amount.
  • Can SMP start before the baby is due? Yes. Maternity leave can start up to 11 weeks before the expected week of childbirth, subject to employer policy and notice requirements.
  • What happens if I change jobs during the qualifying period? Eligibility must be established with the current employer at the time leave starts. Changing jobs can affect SMP if the new employer does not meet the qualifying conditions.
  • Is there any interaction with other benefits? SMP may affect or be affected by other maternity-related benefits offered by employers. Always check your collective agreement or HR policy for specifics.

Practical Tips For Maximizing Clarity And Planning

  • Verify current rates with official sources or your payroll department, as SMP rates adjust annually.
  • Track earnings and keep pay slips to calculate AWE accurately.
  • Plan leave with HR to ensure smooth payroll processing and avoid gaps in income.
  • Ask about top-ups If an employer offers enhanced maternity pay, understand how it works alongside SMP.

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