Statutory Maternity Pay in 2026: An Employer's Guide With Worked Examples

Statutory Maternity Pay (SMP) is the minimum an employer must pay a pregnant employee while she is on maternity leave, and for a small UK business it is often the largest statutory payment you will ever process. The good news is that most of it comes back from HMRC. This guide is for owners, office managers and bookkeepers who need to get SMP right in 2026: who qualifies, how to calculate 39 weeks of pay with examples in pounds, what notice and evidence you can ask for, how keeping in touch days work, and how much you can reclaim, including the higher Small Employers' Relief rate that applies for 2026-27.

Quick answer

SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first six weeks, then £194.32 a week or 90% of earnings, whichever is lower, for 33 weeks. To qualify, an employee needs 26 weeks' continuous service into the 15th week before the due date and average earnings of at least £129 a week. You pay it through payroll and reclaim 92%, or 109% if you're a small employer.

• Maternity leave is 52 weeks and is a day-one right; SMP has service and earnings tests

• Standard rate for 2026-27: £194.32 a week (up from £187.18 a week)

• Small Employers' Relief rose to 109% for 2026-27 (was 108.5%)

• Refuse SMP with form SMP1 within seven days of your decision

• Up to 10 days keeping in touch days without ending leave or pay

Maternity leave and maternity pay are different rights

It helps to separate the two from the start, because they have different tests. Statutory Maternity Leave is the time off. Any employee can take up to 52 weeks of it, however long she has worked for you and however much she earns, as long as she gives the right notice. It is split into 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave, and the employee doesn't have to take all of it. The law makes the two weeks after the birth compulsory, or four weeks for someone who works in a factory.

Statutory Maternity Pay is the money. It runs for up to 39 weeks, so the last 13 weeks of a full year's leave are unpaid unless you offer a company scheme. SMP has its own eligibility rules on length of service and earnings. An employee can therefore be entitled to a full year's leave but no SMP, in which case she will usually claim Maternity Allowance from the government instead.

Only employees qualify. Someone with "worker" status, such as many casual or zero-hours staff, doesn't get Statutory Maternity Leave, though they may still get SMP if they pay Class 1 National Insurance through your payroll and meet the tests. Agency workers, company directors and some education workers have particular rules, so check GOV.UK or HMRC's calculator for those cases.

What changed for 2026-27

The structure of SMP didn't change on 6 April 2026, but the numbers did. The weekly standard rate rose from £187.18 a week to £194.32 a week. The earnings threshold, which follows the National Insurance Lower Earnings Limit, rose from £125 a week to £129 a week. And the rate of recovery for small employers went from 108.5% to 109%, so a qualifying business now gets back slightly more than it pays out.

SMP at a glance (2026-27)

90%

Of average weekly earnings, weeks 1–6

No upper limit

£194.32 a week

Weeks 7–39

Or 90% of earnings if lower

£129 a week

Minimum average earnings

Lower Earnings Limit

109%

Reclaim for small employers

92% for everyone else

The Employment Rights Act 2025 also matters around maternity, even though it doesn't change SMP itself. Since 6 April 2026, paternity leave and unpaid parental leave are day-one rights, so the employee's partner may also be entitled to time off from your business if you employ them. From 1 October 2026, most employment tribunal claims, including pregnancy and maternity discrimination claims, can be brought within six months rather than three. The government's timeline lists enhanced dismissal protections for pregnant women and new mothers for 2027, with the detail still to be set in regulations.

Who qualifies for SMP

An employee qualifies for SMP if all of these apply:

• she has been continuously employed by you for at least 26 weeks continuing into the qualifying week — the 15th week before the expected week of childbirth;
• she is on your payroll in the qualifying week;
• her average weekly earnings in the eight-week relevant period are at least the Lower Earnings Limit in force at the end of the qualifying week — £129 a week where that week ends on or after 6 April 2026;
• she gives you 28 days' notice of when she wants SMP to start, and proof of pregnancy.

In practice, the 26-week test means she must have started working for you before she became pregnant, or very soon after. Count back carefully: the qualifying week is a Sunday-to-Saturday week, and HMRC's maternity pay calculator works it out from the due date.

Some situations still qualify that people expect not to. If the baby is born early, before or during the qualifying week, the employee can still get SMP if she would otherwise have qualified. She remains entitled if the baby is stillborn after the start of the 24th week of pregnancy, or dies after birth. And if she leaves your job after the start of the qualifying week, perhaps to move area, you still have to pay SMP if she qualified. You also have to keep paying if your business stops trading.

There are a few exclusions. SMP stops if she is taken into police custody during the maternity pay period, and it doesn't restart.

How to calculate SMP

The figure that drives everything is average weekly earnings (AWE) over the relevant period. That period normally covers the eight weeks before the end of the qualifying week. It ends with the last normal payday on or before the Saturday of the qualifying week, and starts the day after the last normal payday at least eight weeks before that.

Add up all earnings paid in that period that attract Class 1 National Insurance, or would if they were high enough — basic pay, overtime, bonuses and commission actually paid in the window. Then convert to a weekly figure:

• weekly paid: divide by the number of weeks (eight in a full period);
• monthly paid: divide by the number of months, multiply by 12, then divide by 52;
• fortnightly or four-weekly: divide by the number of whole weeks covered;
• irregular pay: divide by the number of days and multiply by seven.

Don't round AWE. If it's below the Lower Earnings Limit, she doesn't qualify.

The pay itself then follows a simple pattern. For the first six weeks, pay 90% of AWE, with no cap: a high earner gets 90% of her real pay. For the remaining 33 weeks, pay the lower of £194.32 a week and 90% of AWE. Anyone with AWE above about £215.91 a week will drop to the flat rate from week seven, because 90% of her earnings would be higher.

SMP weeks start on the day SMP starts, not necessarily a Sunday. If you need to pay a part week, divide the weekly rate by seven and multiply by the days due. Tax and National Insurance are deducted as normal, and SMP goes through payroll on the usual payday.

Working out an employee's SMP

1. 1

   Find the expected week of childbirth and the qualifying week

   Take the due date from the MATB1, find the Sunday that starts that week, then count back 15 weeks.

   Open HMRC's maternity pay calculator
2. 2

   Check 26 weeks' service and payroll status

   She must have worked for you continuously for 26 weeks into the qualifying week and be on your payroll in it.

3. 3

   Work out average weekly earnings

   Use the eight-week relevant period ending with the last normal payday on or before the Saturday of the qualifying week.

4. 4

   Apply the two rates

   Weeks 1–6 at 90% of AWE; weeks 7–39 at £194.32 a week or 90% of AWE, whichever is lower.

5. 5

   Confirm in writing within 28 days

   Tell her how much SMP she'll get and when it starts and stops — or issue form SMP1 if she doesn't qualify.

A pay rise during the relevant period

If a pay rise is agreed or backdated so that it covers any part of the relevant period, it can increase AWE. Where that happens, you must recalculate SMP, including the first six weeks already paid, and pay any difference. This is why it's worth telling an employee about any pay award before she goes on leave, and re-running the figures in your payroll software when a settlement lands.

Worked examples in pounds

These use the 2026-27 standard rate and assume each employee qualifies. The names are illustrative.

1. Full-time, weekly paid. Priya earns £600 a week. Her AWE is £600, so the first six weeks pay 90% × £600 = £540 a week, or £3,240. From week seven, 90% of her AWE would be £540, which is more than the flat rate, so she gets £194.32 a week for 33 weeks: 33 × £194.32 = £6,412.56. Her total SMP is £9,652.56.

2. Part-time, monthly paid. Hannah is paid £800 a month and her relevant period covers two monthly paydays totalling £1,600. Her AWE is £1,600 ÷ 2 × 12 ÷ 52 = £184.62. 90% of that is £166.15, which is below the flat rate, so she gets £166.15 a week for all 39 weeks — £6,480.00 in total.

3. Below the threshold. Jess works Saturdays and averages £120 a week in her relevant period, below the £129 a week limit. She gets no SMP. You give her form SMP1 and she claims Maternity Allowance, which DWP pays directly.

4. A high earner. Claire, an office manager, earns £1,000 a week. She gets £900 a week for the first six weeks (£5,400), then £194.32 a week for 33 weeks (£6,412.56): £11,812.56. If you want to pay her more, that's a company maternity scheme, and you can only reclaim the statutory amount.

Notice, MATB1 and confirming dates

The employee doesn't have to tell you she's pregnant early, but by the end of the 15th week before the expected week of childbirth she must tell you the due date and when she wants her maternity leave to start. You can ask for this in writing. She can change the start date by giving 28 days' notice. You must confirm her leave start and end dates in writing within 28 days of being told.

For SMP she must give at least 28 days' notice of the date she wants it to start, which is usually the same day her leave starts. If she doesn't, and has no reasonable excuse, you can refuse SMP. You must also see proof of pregnancy before you pay. That's normally a MATB1 certificate or a letter from a doctor or midwife, which midwives usually issue around 20 weeks before the due date. She should give it to you within 21 days of the SMP start date, though you can agree to accept it later. If you still haven't received it 13 weeks after the SMP start date, you don't have to pay.

Leave can start at any time from 11 weeks before the expected week of childbirth. Two events start it automatically: if she is off work with a pregnancy-related illness in the four weeks before the due week, leave starts automatically; and if the baby arrives early, leave starts the day after the birth. In both cases, write to confirm the new end date, and ask for the birth certificate or a doctor's or midwife's note of the actual birth date.

Key dates in a maternity absence

15th week before due week

Qualifying week — service and payroll test; employee must have notified due date and start date

28 days before SMP starts

Employee's SMP notice deadline

Within 28 days of notice

You confirm leave dates and SMP amount in writing

11 weeks before due week

Earliest normal start of maternity leave

Weeks 1–6 of SMP

90% of average weekly earnings

Weeks 7–39 of SMP

£194.32 a week or 90% of AWE if lower

Week 52

Additional Maternity Leave ends — employee returns

Keeping in touch days and contact during leave

You're allowed reasonable contact with an employee on maternity leave — to tell her about a restructure, a promotion opportunity or a change in the business — and she can agree to work up to 10 days keeping in touch (KIT) days without bringing her leave or SMP to an end. A KIT day can be training, a team day or ordinary work. Any work on a day, even an hour, counts as one full KIT day.

Neither side can insist on KIT days. Agree the work and the pay in advance and put it in writing. Acas suggests the simplest route is to pay the normal daily rate; SMP can count towards what you pay for that day. Acas warns that if she works more than 10 days KIT days, her statutory maternity leave and pay automatically end, so record each one. Pay for a KIT day must never fall below the minimum wage. The two weeks of compulsory leave after the birth can't be worked.

Holiday keeps building up during the whole of maternity leave, and GOV.UK confirms her other employment rights, including the right to return, are protected while she's away. Statutory holiday that can't be taken in the leave year because of maternity leave must be carried over. The holiday entitlement guide explains how to work out what's due.

Reclaiming SMP from HMRC

SMP is paid by you but funded almost entirely by the government. You recover it by reducing what you pay HMRC each month: report the SMP paid and the amount you're reclaiming on your Employer Payment Summary (EPS), and the reclaim is set against your PAYE, National Insurance and Construction Industry Scheme deductions. Most payroll software does this automatically once you mark the payment as SMP.

Most employers reclaim 92%. You qualify for Small Employers' Relief if you paid £45,000 or less in Class 1 National Insurance — employer and employee contributions together, ignoring reductions such as the Employment Allowance — in the last complete tax year before the qualifying week. For 2026-27 that relief lets you reclaim 109%: the full SMP plus a contribution towards the employer National Insurance you pay on it.

As a rough guide, a business with three or four staff on average pay usually falls well under the £45,000 line. Check last year's P32 or payroll summary for the exact figure rather than guessing, because HMRC can recover an over-claim.

If you can't afford to pay SMP from cash flow, you can apply online for advance funding from HMRC, up to four weeks before the first payment. You still file an EPS each month, and HMRC uses your reclaims to clear the advance. Take care with the application: HMRC can charge a penalty of up to £3,000 per employee for each tax year if it contains incorrect information. If your reclaims exceed what you owe HMRC in a year and can't be set off, you can write to the PAYE Employer Office for a repayment once the next tax year starts.

When SMP isn't payable: SMP1 and Maternity Allowance

If an employee doesn't qualify — too little service, earnings below the threshold, or no proof of pregnancy — you must give her form SMP1 explaining why, within seven days of your decision. She must receive it within 28 days of asking for SMP or of the birth, whichever is earlier. The same applies if SMP stops part-way through for a reason such as police custody.

The SMP1 lets her claim Maternity Allowance from Jobcentre Plus. For employed people, Maternity Allowance is paid at £194.32 a week or 90% of average weekly earnings, whichever is lower, for up to 39 weeks, as long as she earned at least £30 a week a week in 13 of the 66 weeks before the due week. That's often the case for someone who changed jobs during pregnancy. Our guide to Maternity Allowance for the self-employed covers the claim in detail. Maternity leave is still a day-one right, so an employee who gets Maternity Allowance instead of SMP can still take up to 52 weeks off.

SMP or Maternity Allowance?

	Statutory Maternity Pay	Maternity Allowance
Paid by	Employer, through payroll	DWP, via Jobcentre Plus
Service test	26 weeks into the qualifying week	Employed or self-employed in 26 of the 66 weeks before the due week
Earnings test	Average £129 a week in the relevant period	£30 a week a week in any 13 of those 66 weeks
Weeks 1–6	90% of AWE, uncapped	£194.32 a week or 90% of AWE if lower
Maximum length	39 weeks	39 weeks
Employer cost	Reclaim 92%–109%	None

Paid by

Statutory Maternity Pay

Employer, through payroll

Maternity Allowance

DWP, via Jobcentre Plus

Service test

Statutory Maternity Pay

26 weeks into the qualifying week

Maternity Allowance

Employed or self-employed in 26 of the 66 weeks before the due week

Earnings test

Statutory Maternity Pay

Average £129 a week in the relevant period

Maternity Allowance

£30 a week a week in any 13 of those 66 weeks

Weeks 1–6

Statutory Maternity Pay

90% of AWE, uncapped

Maternity Allowance

£194.32 a week or 90% of AWE if lower

Maximum length

Statutory Maternity Pay

39 weeks

Maternity Allowance

39 weeks

Employer cost

Statutory Maternity Pay

Reclaim 92%–109%

Maternity Allowance

None

Protection from detriment, dismissal and redundancy

Treating an employee less favourably because she is pregnant or on maternity leave is unlawful discrimination from day one of employment, and dismissal for those reasons is automatically unfair regardless of length of service. That covers selecting her for redundancy because of her absence, refusing a promotion because she is on leave, or failing to consult her about changes that affect her role.

Since 6 April 2024, extra redundancy protection lasts from the moment she tells you she is pregnant until 18 months after the birth. During that time, if her role is at risk, she must be offered any suitable alternative vacancy ahead of other employees. If you're planning cuts, read the redundancy pay guide alongside this one, because redundancy pay for someone on maternity leave is based on her normal contractual pay, not SMP.

If she takes 26 weeks or less, she has the right to return to the same job on the same terms. After a longer absence she is still entitled to her job, but if there's a genuine reason that isn't possible, you must offer a suitable alternative that is no worse — similar pay, benefits, holiday, seniority and location. That applies even if her cover is doing the job well. If she wants to come back early, she must give eight weeks' notice of the new return date.

SMP checklist for employers

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• Due date and requested start date received by the 15th week before the due week
• Leave dates confirmed in writing within 28 days
• Service, payroll and earnings tests checked for the qualifying week
• MATB1 or doctor's/midwife's letter received and copied
• SMP amount confirmed in writing — or form SMP1 issued within 7 days of decision
• Payroll set up for weeks 1–6 at 90% and weeks 7–39 at the lower rate
• Small Employers' Relief checked against last year's Class 1 NIC
• KIT day arrangements and pay agreed in writing
• Records kept for 3 years after the end of the tax year

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Common mistakes that cost employers money

Using the wrong earnings window. The relevant period ends with the last normal payday on or before the Saturday of the qualifying week, not the week leave starts. Using later payslips, which may include a pay rise or a dip in hours, gives the wrong AWE. Recalculate if a backdated pay rise touches the window.

Capping the first six weeks. The 90% rate in weeks one to six has no ceiling. Payroll set to pay £194.32 a week from day one underpays every employee earning more than about £216 a week, and she can complain to HMRC.

Reclaiming the wrong percentage. Many small firms still claim 92% when they qualify for 109%, or keep using last year's 108.5%. The rate depends on the Class 1 National Insurance total for the tax year before the qualifying week, so check it per pregnancy.

Forgetting the SMP1 deadline. Late SMP1 forms delay the employee's Maternity Allowance claim and are a common source of grievances. Seven days from your decision is the rule.

Treating KIT days casually. An informal "pop in for the afternoon" counts as a KIT day. Once the count passes 10 days, statutory leave and pay end, and the employee may blame you.

Records you must keep

HMRC requires you to keep records of the proof of pregnancy (a photocopy of the MATB1 is fine), the date SMP began, every SMP payment with its date, the SMP you reclaimed, and any weeks you didn't pay with the reason. Keep them for at least three years from the end of the tax year they relate to. You can use form SMP2 or your own records. Store maternity documents with your payroll records and limit who can see them, because they contain health information.

If an employee disagrees with your decision on SMP, she can ask HMRC's Statutory Payment Disputes Team for a formal decision, and since 1 October 2026 she has six months to bring most related tribunal claims. A clear written calculation sent at the start is the best defence.

Official links

• Statutory Maternity Pay and Leave: employer guideEligibility, notice, SMP1, records
• Maternity and paternity calculator for employersQualifying week, relevant period, SMP amount
• Work out SMP manuallyAWE formulas and part weeks
• Rates and thresholds for employers 2026 to 2027SMP rate and recovery percentages
• Get financial help with statutory payReclaims, Small Employers' Relief, advance funding
• Form SMP1When SMP isn't payable

What to do next

When an employee tells you she's pregnant, put the due date into HMRC's calculator straight away, diary the 15th-week deadline, and check whether your business qualifies for Small Employers' Relief. Then confirm the dates and SMP in writing and agree how you'll stay in touch. The salary slip generator shows SMP as its own payslip line, and the Statutory Sick Pay guide covers pregnancy-related sickness before leave begins. If you're updating your paperwork, see what a compliant employment contract and written statement must say about maternity and other leave.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much is Statutory Maternity Pay in 2026?

SMP is paid for up to 39 weeks. For the first six weeks the employee gets 90% of her average weekly earnings, with no upper limit. For the remaining 33 weeks she gets £194.32 a week or 90% of average weekly earnings, whichever is lower. The £194.32 a week rate applies for the 2026 to 2027 tax year. Tax and National Insurance are deducted as with normal pay.

Who qualifies for Statutory Maternity Pay?

An employee qualifies if she has worked for you continuously for at least 26 weeks into the qualifying week (the 15th week before the baby is due), is on your payroll in that week, earns on average at least £129 a week in the eight-week relevant period, and gives you the correct notice and proof of pregnancy. Maternity leave itself is a day-one right with no service requirement.

Can employers reclaim Statutory Maternity Pay?

Yes. Most employers reclaim 92% of the SMP they pay through the Employer Payment Summary. If your total Class 1 National Insurance in the last complete tax year before the qualifying week was £45,000 or less, Small Employers' Relief lets you reclaim 109% in 2026-27. You can apply to HMRC for advance funding if you can't afford the payments.

What happens if an employee doesn't qualify for SMP?

You must give her form SMP1 explaining why, within seven days of your decision. She must receive it within 28 days of asking for SMP or of the birth, whichever is earlier. She can then use the SMP1 to claim Maternity Allowance from Jobcentre Plus, which pays up to £194.32 a week for up to 39 weeks.

How many keeping in touch days can an employee work on maternity leave?

Up to 10 days keeping in touch (KIT) days, by agreement on both sides. A part day counts as a whole KIT day. Working them doesn't end maternity leave or SMP, and you agree the pay in advance — normal pay for the day is simplest. Acas warns that working more than 10 days KIT days brings statutory maternity leave and pay to an end, so keep a count.

Does holiday build up during maternity leave?

Yes. Statutory holiday continues to build up throughout maternity leave, however long it lasts, and employment rights such as holidays and the right to return are protected. Holiday that can't be taken in the leave year because of maternity leave can be carried over. Many employers agree for staff to use accrued holiday just before or after their leave, which also eases the return.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Statutory Maternity Pay and Leave: employer guide — GOV.UK · accessed 9 October 2026
2. 2.Rates and thresholds for employers 2026 to 2027 — HMRC · accessed 9 October 2026
3. 3.Rates and thresholds for employers 2025 to 2026 — HMRC · accessed 9 October 2026
4. 4.Get financial help with statutory pay — HMRC · accessed 9 October 2026
5. 5.Work out your employee's Statutory Maternity Pay manually — HMRC · accessed 9 October 2026
6. 6.Maternity pay and leave: eligibility and how to claim — GOV.UK · accessed 9 October 2026
7. 7.While you're on maternity leave — Acas · accessed 9 October 2026
8. 8.Redundancy protection for pregnancy and new parents — Acas · accessed 9 October 2026
9. 9.Plan to Make Work Pay and Employment Rights Act: timeline update — Department for Business and Trade · accessed 9 October 2026