Statutory Maternity Pay UK - Rates, Eligibility, Calculation and How to Claim in 2026

Statutory Maternity Pay (SMP) is a UK employment benefit that provides financial support to eligible employees who take time away from work during pregnancy and following childbirth.

In the 2026–2027 tax year, eligible employees can receive Statutory Maternity Pay for up to 39 weeks, with payments calculated according to their average weekly earnings and the applicable statutory rate.

Statutory Maternity Pay is paid through the employer's payroll and is subject to Income Tax and National Insurance deductions where applicable.

For working parents, homeowners, private tenants and families planning a move, understanding maternity pay is important when preparing for changes in household income, rent, mortgage repayments and childcare expenses.

This guide explains Statutory Maternity Pay rates, eligibility requirements, payment calculations, qualifying weeks, employment rights and the alternatives available to employees who do not qualify.

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What Is Statutory Maternity Pay?

Statutory Maternity Pay is the minimum maternity payment that qualifying employers must provide to eligible employees.

It helps replace part of an employee's income during maternity leave.

The payment is available for up to 39 weeks, although employees may be entitled to take up to 52 weeks of Statutory Maternity Leave.

SMP is separate from maternity leave itself. An employee may qualify for maternity leave without meeting the earnings or service requirements for SMP.

Statutory Maternity Pay Rates 2026–2027

The payment is divided into two stages.

During the first six weeks, eligible employees receive 90% of their average weekly earnings before tax.

During the following 33 weeks, they receive the standard statutory weekly rate or 90% of their average weekly earnings, whichever is lower.

The remaining 13 weeks of a full 52-week maternity leave period are normally unpaid unless the employer offers enhanced maternity pay.

Statutory Maternity Pay Rates Table 2026

The standard weekly rate increased from £187.18 in 2025–2026 to £194.32 in 2026–2027.

The new rate took effect on 5 April 2026.

Who Is Eligible for Statutory Maternity Pay?

To qualify for SMP, an employee generally needs to satisfy the following requirements:

• Have worked continuously for the same employer for at least 26 weeks up to and including the qualifying week.

• Have average weekly earnings of at least £129 in the relevant assessment period for the 2026–2027 rate.

• Give the employer the required notice.

• Provide appropriate evidence of pregnancy.

• Meet the other statutory conditions relating to employment and maternity.

The qualifying week is the 15th week before the expected week of childbirth.

Special rules may apply where employment ends, a baby is born prematurely or earnings change.

What Is the Statutory Maternity Pay Qualifying Week?

The qualifying week determines whether an employee meets the minimum service requirement for SMP.

It is the 15th week before the expected week of childbirth.

An employee must generally have completed at least 26 weeks of continuous employment with the same employer by the qualifying week.

For example, someone who has recently started a new job may qualify for maternity leave but not SMP if they have insufficient qualifying service.

The qualifying week also helps determine the relevant earnings assessment period.

How Is Statutory Maternity Pay Calculated?

SMP is based on average weekly earnings during a specified period before the qualifying week.

For many employees paid monthly, the calculation uses earnings received in the relevant two-month period.

For weekly-paid employees, the relevant period normally covers eight weeks.

Earnings that count for National Insurance purposes are generally used in the calculation.

Bonuses, overtime and other qualifying payments may therefore affect the average.

Statutory Maternity Pay Calculation Example

Consider an employee earning £600 per week before tax.

During the first six weeks, the employee receives 90% of average weekly earnings.

This equals £540 per week.

For the following 33 weeks, the employee receives the standard weekly rate of £194.32.

This illustration assumes all payments are subject to the 2026–2027 rates and the employee qualifies for the full 39 weeks.

Actual payments may vary depending on payroll deductions and individual circumstances.

Statutory Maternity Pay for Part-Time Employees

Part-time employees can qualify for SMP if they meet the employment and earnings requirements.

There is no requirement to work a particular number of hours.

However, average weekly earnings must meet the applicable minimum threshold.

For 2026–2027, this is £129 per week.

Employees earning less than the threshold may be eligible for Maternity Allowance.

Statutory Maternity Pay for New Employees

Employees who recently joined an organisation may qualify for maternity leave immediately.

However, SMP has a minimum continuous employment requirement.

An employee must generally have worked for the employer for at least 26 weeks by the qualifying week.

Those who do not satisfy this requirement should investigate Maternity Allowance.

Statutory Maternity Pay for Agency Workers

Some agency workers may qualify for SMP depending on their employment arrangements and earnings.

The assessment considers whether they satisfy the statutory conditions.

Agency workers who are not entitled to statutory maternity leave may nevertheless qualify for SMP.

Employment status and the identity of the employer responsible for payment are important.

Statutory Maternity Pay for Zero-Hours Contracts

Employees and qualifying workers on zero-hours arrangements may receive SMP where the statutory conditions are met.

Eligibility depends on their employment history and average earnings.

Irregular working hours do not automatically prevent entitlement.

However, fluctuating earnings may affect the amount payable.

Statutory Maternity Pay for Self-Employed Women

Self-employed women generally cannot receive SMP through their self-employment.

This is because SMP is paid by employers to qualifying employees or other eligible earners.

However, self-employed women may qualify for Maternity Allowance.

Eligibility and payment amounts depend on their employment history and National Insurance contributions.

Statutory Maternity Pay vs Maternity Allowance

Statutory Maternity Pay and Maternity Allowance provide financial assistance during maternity absence, but their eligibility conditions differ.

Maternity Allowance is particularly relevant for people who do not meet SMP requirements.

How to Claim Statutory Maternity Pay

Employees claim SMP through their employer rather than making a standard benefit application to the DWP.

The employee must notify the employer of the intended start date and provide proof of pregnancy.

At least 28 days' notice is normally required before SMP begins.

The employer must confirm the payment amount and dates within 28 days.

If the employee does not qualify, the employer must provide form SMP1 explaining the decision.

What Is a MATB1 Certificate?

A MATB1 certificate confirms the expected week of childbirth.

It is issued by a doctor or midwife.

The certificate is commonly used as evidence when claiming SMP.

Employees should normally provide proof within 21 days of the start of their maternity pay period.

Special arrangements may apply where the baby is born early.

When Does Statutory Maternity Pay Start?

SMP normally starts when the employee begins maternity leave.

Maternity leave can generally begin no earlier than 11 weeks before the expected week of childbirth.

However, maternity leave and pay may start automatically following certain pregnancy-related absences during the four weeks before the expected week of childbirth.

The start date can also be affected by premature birth.

When Does Statutory Maternity Pay End?

SMP normally ends after 39 weeks.

An employee taking the full 52 weeks of maternity leave may therefore have 13 weeks without statutory maternity pay.

Employers may offer enhanced maternity pay or additional financial support under contractual policies.

Employees should check their employment contract and staff handbook.

Is Statutory Maternity Pay Taxable?

Yes. SMP is treated as taxable employment income.

Income Tax and National Insurance contributions are deducted where applicable.

The amount received after deductions depends on the employee's tax code, total income and payroll arrangements.

SMP is normally paid in the same way as ordinary wages.

Can You Receive SMP and Universal Credit?

Eligible employees may receive SMP and Universal Credit at the same time.

However, SMP is normally treated as earnings when calculating Universal Credit.

This can reduce the Universal Credit award.

Entitlement depends on household income, savings, housing costs and other circumstances.

Families should review their overall benefit eligibility rather than considering maternity pay in isolation.

Statutory Maternity Pay and Child Benefit

SMP and Child Benefit are separate entitlements.

An eligible parent may receive both.

Child Benefit helps with the general cost of raising children, while SMP provides income during maternity absence.

Higher-income families should consider whether the High Income Child Benefit Charge applies.

Statutory Maternity Pay and Housing Benefit

Most working-age households requiring help with rent must consider Universal Credit rather than making a new Housing Benefit claim.

However, exceptions apply in certain accommodation circumstances.

SMP can affect means-tested benefit calculations.

Tenants should review the financial support available during maternity leave.

Statutory Maternity Pay and Mortgage Applications

Mortgage lenders assess household income, expenditure and the ability to maintain repayments.

Receiving SMP does not automatically prevent someone from obtaining a mortgage.

However, lenders may request information about return-to-work arrangements and expected future earnings.

They may also consider childcare costs and other household commitments.

Applicants should provide accurate financial information.

Statutory Maternity Pay and Renting a Property

Maternity leave can temporarily reduce a household's monthly income.

This may affect rental affordability, particularly in areas with high housing costs.

Tenants should review expected maternity payments, savings and other income before entering a new tenancy.

Letting agents may request employment confirmation or other evidence of affordability.

Pregnancy and maternity must not be used as grounds for unlawful discrimination.

Statutory Maternity Pay and Moving House

Families may consider relocating before or after childbirth.

A growing household may need additional bedrooms, accessible transport connections or proximity to schools and healthcare facilities.

Property decisions should reflect both current maternity income and expected longer-term earnings.

Moving costs, deposits, mortgage commitments and childcare expenditure should be included in the budget.

Statutory Maternity Pay in London

Families living in London may face substantial housing expenses during maternity leave.

Areas such as Kensington, Chelsea, Fulham, Camden, Islington and Wandsworth offer different residential property options and local amenities.

Households should consider rental affordability, commuting arrangements, childcare facilities and long-term accommodation needs.

Fraser Bond provides residential lettings, sales and property advisory services to families across London.

Statutory Maternity Pay and Landlords

Landlords should understand that maternity leave can affect a tenant's income temporarily.

However, taking maternity leave does not automatically change the tenancy agreement.

Landlords and letting agents must comply with relevant equality and housing legislation.

Property management decisions should be based on lawful considerations rather than assumptions about pregnancy or maternity.

Statutory Maternity Pay and Employment Rights

Employees receiving SMP retain important statutory protections.

These include rights relating to maternity leave, employment terms and protection against pregnancy and maternity discrimination.

Annual leave continues to accrue during statutory maternity leave.

Employees also have rights concerning their return to work.

Can You Be Dismissed While Receiving SMP?

Employees cannot lawfully be dismissed because they are pregnant or taking maternity leave.

However, maternity leave does not prevent every dismissal for unrelated lawful reasons.

For example, genuine redundancy situations may arise.

Special statutory protections apply to qualifying pregnant employees and new parents in redundancy situations.

Employers should follow the relevant legal requirements.

What Happens to SMP If You Leave Your Job?

An employee who satisfies the SMP eligibility requirements may remain entitled to payment even if their employment ends before the maternity pay period begins.

The outcome depends on when employment ended and whether the statutory conditions were satisfied.

Leaving employment does not automatically remove an existing entitlement to SMP.

Employees should request confirmation from their employer.

Can You Work While Receiving SMP?

Employees may undertake up to 10 Keeping in Touch days during maternity leave without automatically ending SMP.

These are commonly called KIT days.

The employer and employee must agree to the work.

Different rules may apply where the employee starts work for another employer during the maternity pay period.

Employees should check the implications before accepting additional work.

Enhanced Maternity Pay

Some employers provide contractual maternity pay above the statutory minimum.

Enhanced schemes may offer full salary for a specified period or a higher percentage of normal earnings.

The terms depend on the employment contract and employer policy.

Some enhanced schemes require repayment of the enhanced element if the employee does not return to work for a specified period.

The statutory SMP element is not normally repayable merely because the employee decides not to return.

Statutory Maternity Pay for Twins or Triplets

Employees expecting twins or triplets generally receive the same statutory maternity pay entitlement as employees expecting one child.

SMP is not automatically multiplied by the number of babies.

The maximum statutory payment period remains 39 weeks.

However, families may qualify for additional support through other benefit arrangements.

Statutory Maternity Pay After Premature Birth

Where a baby is born prematurely, special rules can affect the start of maternity leave and SMP.

An eligible employee may still receive SMP.

The maternity pay period may begin automatically following the birth.

Additional Neonatal Care Leave and Pay may be available where the relevant conditions are met.

Statutory Maternity Pay After Stillbirth

Eligible employees can still receive SMP where a baby is stillborn after the start of the 24th week of pregnancy.

The same principle applies where a baby dies after birth.

Employment and maternity rights continue to apply according to the relevant statutory provisions.

Employers should provide appropriate support and follow the applicable rules.

What If Your Employer Refuses to Pay SMP?

An employee who believes they qualify for SMP should first request an explanation from their employer.

If the employer decides that the employee is ineligible, it must provide form SMP1 explaining why.

Where a dispute remains unresolved, the employee can contact HMRC's Statutory Payment Disputes Team.

Employees should retain payroll records, employment documents and maternity evidence.

Common Statutory Maternity Pay Mistakes

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