Question 1

How is statutory maternity pay calculated in the UK?

Accepted Answer

SMP is paid for 39 weeks: the first 6 weeks at 90% of your average weekly earnings (AWE) with no cap, then 33 weeks at the lower of £184.03 per week or 90% of your AWE. The remaining 13 weeks of the 52-week leave entitlement are unpaid.

Question 2

Who qualifies for statutory maternity pay?

Accepted Answer

You qualify if you've been continuously employed by the same employer for at least 26 weeks into the 15th week before your due date, and you earn at least £123 per week on average. You must also give your employer at least 28 days' notice.

Question 3

Is maternity pay taxable in the UK?

Accepted Answer

Yes, statutory maternity pay is treated as earnings and is subject to income tax and National Insurance contributions in the normal way, just like your regular salary.

Question 4

When does maternity pay start?

Accepted Answer

The earliest SMP can start is 11 weeks before your expected due date. You choose when to start, but it will automatically trigger if you're off work due to a pregnancy-related illness in the 4 weeks before your due date.

Question 5

Can I get maternity pay from more than one employer?

Accepted Answer

Yes, if you have multiple jobs, you can claim SMP from each employer where you meet the qualifying conditions. Each employer pays you separately.

Question 6

What if I earn less than £184.03 per week?

Accepted Answer

If your average weekly earnings are below £184.03, you'll receive 90% of your AWE for all 39 weeks. This means your pay rate stays the same throughout the paid period.

Question 7

What is the difference between maternity pay and maternity allowance?

Accepted Answer

Statutory Maternity Pay (SMP) is paid by your employer if you qualify. Maternity Allowance (MA) is claimed from the government if you don't qualify for SMP, for example, if you're self-employed or recently changed jobs.

UK Statutory Maternity Pay Calculator 2026

Frequently asked questions

UK Statutory Maternity Pay Calculator 2026

Frequently asked questions