Rates for 2026/27
| 2026/27 | |
|---|---|
| Weeks 1 to 6 | 90% of average weekly earnings, uncapped |
| Weeks 7 to 39 | £194.32 a week, or 90% of average weekly earnings if that is lower |
| Lower earnings limit | £129 a week |
| Employer recovery | 92% of SMP paid |
| Small Employers' Relief | 109% of SMP paid, where Class 1 NI in the last complete tax year was £45,000 or less |
Who Qualifies
Two tests, both measured at the qualifying week: the 15th week before the week the baby is due.
- Service: employed continuously for at least 26 weeks up to and including the qualifying week.
- Earnings: average weekly earnings at or above the lower earnings limit, £129 a week for 2026/27.
The employee must also give notice and evidence of the pregnancy, normally a MATB1 certificate. An employee who does not qualify is given form SMP1 so that she can claim Maternity Allowance.
Working Out Average Weekly Earnings
This is where most SMP errors come from. The average is taken over a relevant period that is fixed by pay days, not by the date leave starts:
- The period ends on the last normal pay day on or before the Saturday of the qualifying week.
- It starts the day after the last normal pay day that falls at least eight weeks before that.
- Add up all gross earnings paid in that period, including overtime, bonuses and statutory sick pay.
- For a monthly-paid employee, divide by the number of whole months, multiply by 12 and divide by 52. For a weekly-paid employee, divide by the number of weeks.
Do not round the average to whole pence. Earnings given up under a salary sacrifice arrangement are not earnings for this purpose, which is a common reason for an average coming out lower than expected.
If a pay rise is awarded that takes effect at any time from the start of the relevant period to the end of maternity leave, the average must be recalculated to include it.
Examples
| Average weekly earnings | Weeks 1 to 6 | Weeks 7 to 39 | Total over 39 weeks |
|---|---|---|---|
| £600.00 | £540.00 a week | £194.32 a week | £9,652.56 |
| £300.00 | £270.00 a week | £194.32 a week | £8,032.56 |
| £150.00 | £135.00 a week | £135.00 a week | £5,265.00 |
| £120.00 | Not eligible: below £129 |
Try your own figures in the free SMP calculator.
When Each Week Is Paid
SMP is counted in whole weeks running from the day maternity pay starts. On a monthly payroll, pay the weeks that have been completed by each pay day, not a fraction of a month: a month can hold four complete weeks or five. Each week's amount is rounded up to the next penny.
SMP is subject to tax and National Insurance in the same way as salary, and is reported on the Full Payment Submission in the period it is paid.
What the Employer Gets Back
Employers recover 92% of the SMP they pay. Those who qualify for Small Employers' Relief recover 109%: the full amount plus compensation for the employer's National Insurance on it. The test is Class 1 National Insurance of £45,000 or less in the last complete tax year before the qualifying week.
The recovery is claimed on the Employer Payment Summary and reduces that month's payment to HMRC.
The Other Statutory Parental Payments
| Payment | Maximum weeks | Weekly amount |
|---|---|---|
| Statutory Adoption Pay | 39 | Same as SMP: 6 weeks at 90%, then the lower of £194.32 and 90% |
| Statutory Paternity Pay | 2 | Lower of £194.32 and 90% |
| Shared Parental Pay | 37, shared between the parents | Lower of £194.32 and 90% |
| Parental Bereavement Pay | 2 | Lower of £194.32 and 90% |
| Neonatal Care Pay | 12 | Lower of £194.32 and 90% |
Only maternity and adoption pay have the six weeks at 90% uncapped. Every other payment is the lower of the flat rate and 90% from its first week.