Statutory Maternity Pay (SMP) is the minimum weekly pay a UK employer must provide to qualifying employees during maternity leave. SMP runs for up to 39 weeks and is paid at 90% of average weekly earnings for the first six weeks, then at a flat rate for the remaining 33 weeks. You owe SMP to any employee who meets the earnings and service tests, regardless of what your contract says.

This guide covers eligibility, the two-rate structure, how to calculate SMP, and what happens when an employee’s earnings change during the maternity year.

Key takeaways

  • SMP is paid for up to 39 weeks, starting from the first day of maternity leave.
  • The first 6 weeks are paid at 90% of average weekly earnings (no cap).
  • The remaining 33 weeks are paid at the flat rate of £184.03 per week (2026–27) or 90% of average weekly earnings if that is lower.
  • To qualify, the employee must have worked for you for at least 26 weeks ending with the 15th week before the expected week of childbirth, and earned at least the Lower Earnings Limit averaged over an eight-week period.
  • SMP is paid through your payroll and you can recover 92% (or 103% for small employers) from HMRC.

Eligibility criteria

An employee qualifies for SMP if all three conditions are met:

  1. Employment test: They have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth.
  2. Earnings test: Their average weekly earnings over the eight-week qualifying period equal or exceed the Lower Earnings Limit (£123/week in 2026–27).
  3. Notice: They give you the correct notice — at least 15 weeks before the expected week of childbirth — and provide proof of pregnancy (a MAT B1 certificate).
Requirement Detail
Continuous service 26 weeks by the 15th week before expected childbirth
Earnings threshold £123/week (Lower Earnings Limit 2026–27)
Notice period At least 15 weeks before expected week of childbirth
Evidence MAT B1 certificate from a midwife or doctor
Duration Up to 39 weeks

The two-rate structure

SMP operates on a two-tier system:

Weeks 1–6: Earnings-related rate The employee receives 90% of their average weekly earnings over the qualifying period. There is no cap on this amount — if average earnings are £1,000/week, the employee receives £900/week for the first six weeks.

Weeks 7–39: Flat rate (or 90%, whichever is lower) From week 7, the rate drops to the flat rate of £184.03 per week (2026–27), unless the employee’s 90% average is lower, in which case they receive that amount.

Worked example

Chloe earns £26,000 per year, paid monthly. Her average weekly earnings over the eight-week qualifying period are £500.

  • Weeks 1–6: 90% of £500 = £450 per week
  • Weeks 7–39: Flat rate of £184.03 per week (since £184.03 < 90% of £500)

Total SMP over 39 weeks: (6 × £450) + (33 × £184.03) = £2,700 + £6,072.99 = £8,772.99

When SMP starts and stops

SMP starts on the first day of ordinary maternity leave, which begins no earlier than 11 weeks before the expected week of childbirth. If the baby arrives early, SMP starts from the day after the birth (or the first day of maternity leave, whichever is earlier).

SMP stops after 39 weeks, or earlier if the employee returns to work, or if they earn above the limit while working for another employer during maternity leave (in limited circumstances).

The employee must notify you of their return date at least 8 weeks before if they want to return to their original role, or 4 weeks before if any role is acceptable.

Early birth and complications

If the baby is born before the expected week of childbirth, SMP starts from the day after the birth. The 39-week period does not change — the earlier the baby arrives, the fewer weeks of SMP remain.

If the baby is born more than 56 days before the expected week of childbirth, the qualifying conditions are assessed at the time of the birth. The employee must have been employed for at least 26 weeks at that point, and the eight-week averaging period may be shorter.

Complications during pregnancy can trigger maternity allowance through the DWP rather than SMP, depending on the employee’s employment status.

Employer recovery

Most employers recover 92% of SMP from HMRC through the Statutory Payments Relief. Small employers (those whose total National Insurance liability for the year is £45,000 or less) can recover 103% of SMP.

Recovery is claimed through your payroll software as part of the monthly Real Time Information (RTI) submission. You subtract the recoverable amount from the PAYE and National Insurance you owe.

Contractual maternity pay

Your contract may offer enhanced maternity pay above SMP. Where this happens:

  • The employee receives whichever amount is higher, or the contract may top up SMP to the contractual rate.
  • SMP is still paid through your payroll, and you can recover the statutory portion from HMRC.
  • Any enhancement above SMP is a contractual cost that you cannot recover from HMRC.

For more UK context, see our guides to paternity pay, shared parental pay, and annual leave entitlement.

Frequently asked questions

What is the SMP rate for 2026–27?

The flat rate is £184.03 per week for weeks 7–39. The first six weeks are paid at 90% of the employee’s average weekly earnings with no cap.

Can an employee get SMP if they have just started a new job?

They must have at least 26 weeks of continuous service by the end of the 15th week before the expected week of childbirth. If they change jobs during pregnancy, the qualifying period restarts with the new employer.

Does SMP affect the employee’s pension?

SMP is treated as earnings for pension purposes. You must continue employer pension contributions based on the employee’s pre-maternity salary if your scheme rules require it, though employee contributions are typically based on actual SMP received.

What happens if the employee returns to work early?

SMP stops. The employee may be entitled to any remaining SMP in the form of a lump sum if they return to work for a different employer, or if they return to work for fewer than eight weeks and then become unemployed.

Can the employee share SMP with a partner?

No. SMP is non-transferable. However, the partner may be eligible for Shared Parental Pay (ShPP) if the employee curtails their maternity pay and they meet the joint eligibility criteria.

Putting it into practice

Five steps keep your SMP process correct:

  1. Check the employee’s qualifying week as soon as they notify you of pregnancy — confirm the 26-week service test.
  2. Collect the MAT B1 certificate and record the expected week of childbirth.
  3. Calculate SMP using the correct eight-week averaging period and apply the two-tier structure.
  4. Recover SMP through RTI and claim the small-employer uplift if applicable.
  5. Track the employee’s return date and manage the transition back to work, including any contractual top-up.
You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that calculates SMP automatically, tracks the 39-week countdown, and flags the qualifying-week test keeps statutory maternity pay accurate without manual spreadsheets.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice. SMP rates and thresholds change annually — confirm current figures with HMRC.