2026/27 tax year
Statutory Maternity Pay calculator
Estimate gross Statutory Maternity Pay (SMP) from average weekly earnings for up to 39 weeks.
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How SMP is calculated for 2026/27
The first 6 weeks are paid at 90% of average weekly earnings before tax. The following 33 weeks are paid at £194.32 or 90% of average weekly earnings, whichever is lower. SMP is paid through payroll, so Income Tax and National Insurance may be deducted.
What this calculator does not determine
It does not confirm your eligibility, qualifying week, average weekly earnings from payroll records, maternity-leave start date or enhanced company maternity pay. Those details can materially change what you receive.
Use GOV.UK's maternity pay guidance and official maternity planner to check eligibility and dates.
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