Statutory maternity pay calculator, 2026/27
For directors managing payroll during an employee's maternity leave, this calculator estimates Statutory Maternity Pay for 2026/27 across the full 39-week paid period, using average weekly earnings and the current statutory rates.
The statutory maternity pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. First 6 weeks are paid at 90% of average weekly earnings with no upper cap; the remaining 33 weeks are paid at the lower of the standard statutory weekly rate or 90% of average weekly earnings. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Total SMP over 39 weeks
First 6 weeks (90% of average earnings)
Remaining 33 weeks
Lower of £194 or 90% of average weekly earningsTotal 6-week and 33-week amounts
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Statutory Maternity Pay runs for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings with no cap, which is why higher earners see a noticeably larger payment in this initial period. From week 7 to week 39, pay switches to whichever is lower: the standard statutory weekly rate set for 2026/27, or 90% of average weekly earnings, meaning lower earners continue to receive 90% of pay throughout, while higher earners drop to the fixed statutory rate.
Average weekly earnings are calculated over a specific 8-week relevant period ending around the 15th week before the expected week of childbirth, so any recent pay rise or bonus falling within that window can materially affect the SMP calculation.
Employer recovery of SMP
Most employers can recover the majority of SMP paid from HMRC through their payroll submissions, with the recovery rate depending on total employer Class 1 National Insurance liability in the previous tax year. Small employers below the qualifying NIC threshold can typically recover the SMP paid plus an additional percentage as compensation, while larger employers recover a lower standard percentage.
Recovery is usually claimed by deducting the relevant amount from the employer's regular PAYE and NI payment to HMRC, rather than through a separate claim process, which keeps cash flow manageable for most small and medium employers.
Qualifying conditions employers must check
To qualify, an employee generally needs at least 26 weeks' continuous service with the employer by the end of the qualifying week (the 15th week before the expected week of childbirth), and average weekly earnings at or above the lower earnings limit for National Insurance purposes. Employees who do not qualify for SMP may still be eligible for Maternity Allowance from the state instead, which employers should signpost.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How long does Statutory Maternity Pay last?
SMP is paid for up to 39 weeks, with the first 6 weeks at 90% of average weekly earnings and the remaining 33 weeks at the lower of the standard statutory rate or 90% of average earnings.
Can employers recover the cost of SMP?
Yes, most or all of the SMP paid can be recovered from HMRC via the payroll, with small employers typically recovering more than 100% of the cost, including compensation, and larger employers recovering a lower standard percentage.
What if an employee doesn't qualify for SMP?
An employee who does not meet the service or earnings conditions for SMP may still be able to claim Maternity Allowance directly from the state, which is worth checking and signposting during the pregnancy.
Is SMP taxed like normal salary?
Yes, SMP is subject to income tax and National Insurance in the normal way and is processed through the payroll alongside any other pay the employee receives during the period.
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