👶 Maternity Pay Calculator UK 2026 – SMP, After Tax & Paternity Pay Calculator
Work out your Statutory Maternity Pay (SMP) week by week, estimate your maternity pay after tax and National Insurance, check whether you're eligible, and calculate Statutory Paternity Pay. Fully updated for 2026/27 rates (£194.32 per week).
Use your gross average pay over the 8 weeks ending the Saturday before your qualifying week (the 15th week before your due date).
SMP is paid through your normal payroll and is subject to Income Tax and National Insurance, just like your regular salary. This tab gives an estimated net figure.
Maternity Pay Calculator UK — Everything You Need to Know
If you're expecting a baby and trying to work out what you'll actually be paid while you're off work, this maternity pay calculator UK tool gives you a week-by-week breakdown of your Statutory Maternity Pay (SMP), an estimate of your maternity pay after tax, and a quick eligibility check. It also includes a dedicated paternity pay calculator for partners taking statutory paternity leave. Every figure is fully updated for the 2026/27 tax year.
Statutory Maternity Pay is the legal minimum most employers must pay eligible employees during maternity leave. Many employers offer more generous "enhanced" maternity pay on top of this — but SMP is the baseline that this calculator works out, and it's the figure most people searching for a maternity pay calculator UK gov uk style tool actually need.
How Much Is Statutory Maternity Pay?
SMP is paid for up to 39 weeks out of a maximum 52-week maternity leave period, and it's split into two distinct stages:
Weeks 1–6: 90% of your average weekly earnings (AWE) — no upper limit
Weeks 7–39: the lower of £194.32/week (2026/27 standard rate) or 90% of AWE
Weeks 40–52: unpaid (unless your employer offers an enhanced scheme)
✅ Example: Average weekly earnings = £450
Weeks 1–6: £450 × 90% = £405/week → £2,430 total
Weeks 7–39: £194.32/week (lower than £405 × 90%) × 33 weeks = £6,412.56
Total SMP across 39 weeks ≈ £8,842.56
Because the first six weeks are paid at 90% of your own earnings with no cap, higher earners receive noticeably more during that initial period. From week 7 onward, almost everyone earning a typical UK salary is paid the flat £194.32/week rate, since 90% of AWE only stays lower than that for employees earning under roughly £216 per week.
Maternity Pay After Tax — What You'll Actually Receive
A question almost as common as "how much is statutory maternity pay" is: how much will I actually take home? This is where a maternity pay after tax calculator becomes useful, because SMP is not a tax-free benefit — it's treated exactly like your normal salary for Income Tax and National Insurance purposes, and it's processed through your employer's usual payroll.
National Insurance works similarly: Class 1 NI is only due on earnings above the weekly Primary Threshold (£242/week for 2026/27), so flat-rate SMP weeks usually fall below this and attract no NI deduction, while the higher weeks 1–6 may incur some NI if your normal pay is well above the threshold.
Net pay ≈ Gross SMP − Income Tax (20% on amount above weekly personal allowance) − Employee NI (8% on amount above weekly Primary Threshold)
Note: This is a simplified estimate for guidance only. Your actual deductions depend on your tax code, whether you've used your personal allowance elsewhere in the tax year, and any other income, pension contributions, or student loan deductions in that pay period. Always check your actual payslip or use HMRC's official tools for a precise figure.
Am I Eligible for Statutory Maternity Pay?
Not everyone qualifies for SMP automatically. To be eligible, you generally need to meet both of the following conditions:
- 26 weeks' continuous service: you must have worked for the same employer continuously up to and including the "qualifying week" — the 15th week before your expected week of childbirth (EWC).
- Minimum average earnings: your average weekly earnings over the relevant 8-week reference period must be at least the Lower Earnings Limit, which is £129 per week for 2026/27.
- Correct notice given: you must give your employer the correct notice of your pregnancy and intended leave dates, usually by the end of the 15th week before the EWC.
If you don't meet these conditions — for example, you're self-employed, you recently changed jobs, or your average earnings fall below the Lower Earnings Limit — you may still be entitled to Maternity Allowance instead, paid by the Department for Work and Pensions (DWP) rather than your employer, generally at the same standard weekly rate or 90% of earnings if lower, for up to 39 weeks.
Statutory Maternity Pay Rates — 2026 vs 2025 vs Earlier Years
The standard flat-rate element of SMP (and the equivalent paternity, adoption, shared parental, neonatal care, and parental bereavement pay rates) increases every April, typically in line with the previous September's CPI inflation figure. Searches for statutory maternity pay 2025 or statutory maternity pay 2026 are common because the correct rate depends entirely on which weeks of leave fall in which tax year.
| Tax Year | Standard Weekly Rate (Weeks 7–39) | Lower Earnings Limit |
|---|---|---|
| 2024/25 | £184.03 | £123/week |
| 2025/26 | £187.18 | £125/week |
| 2026/27 (current) | £194.32 | £129/week |
If your maternity leave spans two tax years — for example, starting in February and continuing past the following April — your weekly rate for the flat-rate weeks changes part-way through to the new tax year's figure. Your employer's payroll software handles this automatically, but it's worth knowing if you're checking your own SMP schedule manually against an older statutory maternity pay 2025 guide or calculator.
Statutory Paternity Pay Calculator — How Much Do Partners Get?
Eligible partners, husbands, and civil partners can take Statutory Paternity Leave of 1 or 2 consecutive weeks, paid at the same standard flat rate as SMP — whichever is lower out of £194.32 per week (2026/27) or 90% of average weekly earnings. Eligibility rules mirror SMP: at least 26 weeks of continuous employment by the qualifying week, and average earnings at or above the Lower Earnings Limit.
Weekly rate = lower of £194.32 or 90% of average weekly earnings
Total pay = weekly rate × number of weeks taken (1 or 2)
✅ Example: Average weekly earnings = £600, taking 2 weeks
90% of £600 = £540 (higher than £194.32, so the flat rate applies)
Total Statutory Paternity Pay = £194.32 × 2 = £388.64
Enhanced Maternity Pay vs Statutory Maternity Pay
Many employers — particularly larger organisations and the public sector — offer enhanced maternity pay on top of the statutory minimum, such as full pay for a set number of weeks. This calculator works out the statutory minimum only, since enhanced schemes vary enormously between employers. If your contract or staff handbook offers enhanced pay, check it directly, as it will usually be more generous than the figures shown here.
- Statutory only: 90% of pay for 6 weeks, then £194.32/week (or lower) for 33 weeks, then unpaid for 13 weeks.
- Common enhanced schemes: full pay for the first 6–12 weeks, followed by SMP-only or half-pay for a further period, then SMP-only for the remainder.
- Contractual repayment clauses: some enhanced schemes require you to repay the enhancement (not the statutory element) if you don't return to work for a minimum period afterwards — always check the small print.
How Is Maternity Pay Actually Paid?
SMP is paid by your employer through the normal payroll, on your usual pay day, just like a salary. Your employer can usually reclaim 92% of the SMP they pay out from HMRC, or up to 109% (100% plus a 9% compensation rate for 2026/27) if they qualify for Small Employers' Relief — broadly, businesses that paid £45,000 or less in Class 1 National Insurance contributions in the previous tax year. This reclaim mechanism is why SMP eligibility rules are applied strictly by employers and checked carefully by HMRC.
Common Mistakes When Calculating Maternity Pay
- Using current salary instead of average weekly earnings: SMP is based on your average pay over a specific 8-week reference period ending the Saturday before your qualifying week — not your current contracted salary, especially if you've had a recent pay rise, bonus, or reduced hours.
- Forgetting the 90% cap only applies for 6 weeks: assuming you'll receive 90% of pay for the whole 39 weeks significantly overestimates your total SMP for most earners.
- Ignoring tax and NI on the higher weeks: the first 6 weeks at 90% of earnings can be substantial enough to attract normal tax and NI deductions, even if the flat-rate weeks don't.
- Mixing up tax years: using the 2025/26 rate (£187.18) for leave that falls into the 2026/27 tax year (£194.32) — or vice versa — produces an incorrect total.
- Assuming SMP is the same as Maternity Allowance: they're calculated similarly but paid by different organisations (employer vs DWP) and have different eligibility rules.
Frequently Asked Questions — Maternity Pay Calculator UK
Q: How much is Statutory Maternity Pay?
A: SMP is paid for up to 39 weeks: 90% of your average weekly earnings for the first 6 weeks (no cap), then the lower of £194.32/week (2026/27) or 90% of average weekly earnings for the remaining 33 weeks.
Q: How do I work out my maternity pay after tax?
A: SMP is taxed like normal pay through your employer's payroll. Use the "Maternity Pay After Tax" tab above for an estimate, which deducts approximate Income Tax and National Insurance based on standard 2026/27 thresholds — your actual payslip may differ slightly depending on your specific tax code and other income.
Q: What is the SMP rate for 2026?
A: The standard weekly rate from April 2026 is £194.32, up from £187.18 in 2025/26. This is the flat rate used for weeks 7–39 of maternity pay (when lower than 90% of average weekly earnings).
Q: How much is Statutory Paternity Pay?
A: Statutory Paternity Pay is paid for 1 or 2 weeks at the lower of £194.32/week (2026/27) or 90% of average weekly earnings — so a 2-week claim is worth up to £388.64 for most earners.
Q: Am I eligible for Statutory Maternity Pay?
A: You generally need 26 weeks' continuous employment with the same employer by your qualifying week (15th week before your due date), and average weekly earnings of at least £129 (2026/27 Lower Earnings Limit). If you don't qualify, Maternity Allowance from the DWP may be available instead.
Q: Is there an official gov.uk maternity pay calculator?
A: Yes — GOV.UK provides an official maternity pay calculator tool for employers and employees, alongside detailed guidance on eligibility, notice periods, and the interaction between SMP and Maternity Allowance. This calculator is designed to give you the same statutory figures instantly, with a full breakdown and an after-tax estimate.
Use our free maternity pay calculator UK tool above to work out your exact SMP entitlement, an after-tax estimate, and your partner's Statutory Paternity Pay — all updated for 2026/27 rates. No account or download required.