🇬🇧 United Kingdom

Maternity Pay Calculator

Calculate your Statutory Maternity Pay (SMP) for 2025/26. See your week-by-week pay, compare SMP vs Maternity Allowance, and plan your budget with monthly take-home estimates including tax and National Insurance.

£
Your gross salary before tax and NI
weeks
Weeks at enhanced rate after the initial 6 weeks (0 if none)
What percentage of salary your employer pays during enhanced weeks
Show Statutory Paternity Pay (2 weeks at £187.18/week)
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How to Use This Calculator

SMP Calculator tab

Enter your annual gross salary to calculate your Statutory Maternity Pay week by week. The calculator shows 6 weeks at 90% of your average weekly earnings (AWE), then 33 weeks at the lower of 90% AWE or £187.18/week (the 2025/26 flat rate). If your employer offers enhanced maternity pay, enter the number of enhanced weeks and rate to see the difference. Both gross and estimated net (after tax and NI) figures are shown.

Take-Home During Maternity tab

See how your monthly income changes during each month of maternity leave. Enter your salary, monthly essential costs, and current savings. The calculator compares your normal take-home pay against SMP income month by month, showing any shortfall and how much savings you need to bridge the gap.

SMP vs MA vs Enhanced tab

Compare three scenarios side by side: Statutory Maternity Pay (for employed), Maternity Allowance (for self-employed or those who don't qualify for SMP), and enhanced employer maternity packages. See the total gross and net for each option to understand which applies to you and how much you'll receive.

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The Formula

Statutory Maternity Pay is calculated based on your average weekly earnings (AWE):

Average Weekly Earnings (AWE) = Annual Gross Salary ÷ 52

Weeks 1-6: 90% × AWE (no cap)
Weeks 7-39: Lower of (90% × AWE) or £187.18/week
Weeks 40-52: Unpaid (optional leave)

Total Gross SMP = (6 × 90% × AWE) + (33 × min(90% × AWE, £187.18))

Net SMP = Gross SMP − Income Tax − National Insurance
(SMP is taxable income; your employer deducts tax and NI as normal)

Maternity Allowance (for self-employed or those not qualifying for SMP) is paid at the lower of 90% of AWE or £187.18/week for 39 weeks. Unlike SMP, Maternity Allowance is not taxable and no National Insurance is deducted.

To qualify for SMP, you must have been employed by the same employer for at least 26 continuous weeks by the 15th week before your expected due date (the "qualifying week"), and your average weekly earnings must be at or above the Lower Earnings Limit of £125/week (£6,500/year for 2025/26).

Example

Fiona — Marketing Manager, 31, Edinburgh

Fiona earns £35,000/year and her employer offers 6 weeks at full pay plus statutory SMP for the remaining weeks. She wants to understand her income during 9 months of maternity leave.

SMP Calculator tab

Annual salary£35,000
Average weekly earnings£673
Enhanced weeks0 (statutory only)
Weeks 1-6: 90% AWE£606/week (£3,635 total)
Weeks 7-39: Flat rate£187.18/week (£6,177 total)
Total gross SMP (39 weeks)£9,812
Estimated net SMP£9,812 (below personal allowance)

Fiona's total gross SMP of £9,812 over 39 weeks compares to her normal gross pay of £26,250 for the same period — a reduction of roughly £16,438. Since her SMP total falls below the £12,570 personal allowance (assuming no other income that year), she pays no income tax on it.

Take-Home During Maternity tab

Fiona's normal monthly take-home is about £2,370. During months 1-2, her take-home from SMP is approximately £2,625/month (90% AWE period). From month 2 onward, it drops to about £811/month at the flat rate. With monthly costs of £1,800, she needs around £6,000-£7,000 in savings to cover the shortfall comfortably.

Comparison tab

Statutory SMP (net)£9,812
Maternity Allowance (net)£7,300 (not taxed)
Enhanced (6 wks full + SMP)£10,214

For Fiona, SMP provides more than Maternity Allowance because her first 6 weeks at 90% AWE exceed the flat rate. If her employer offered 6 enhanced weeks at full pay, she would receive an extra £402 over the 39-week period.

FAQ

SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (AWE) with no cap. The remaining 33 weeks are paid at the lower of 90% of AWE or the flat rate of £187.18/week (2025/26). Your employer pays SMP in the same way as your normal wages, deducting income tax and National Insurance. The earliest SMP can start is 11 weeks before your due date.
SMP is paid by your employer if you qualify (employed 26+ weeks, earning at or above the Lower Earnings Limit of £125/week). Maternity Allowance is paid by the DWP and is for those who are self-employed, recently changed jobs, or don't qualify for SMP. The key difference: SMP's first 6 weeks are at 90% of AWE (which can be much higher than the flat rate for higher earners), while Maternity Allowance is paid at a flat £187.18/week or 90% of AWE (whichever is lower) for all 39 weeks. Importantly, Maternity Allowance is not taxable and no NI is deducted.
Yes, you can work up to 10 Keeping in Touch (KIT) days during your SMP period without losing any maternity pay. KIT days are optional and must be agreed with your employer. They can include training, team meetings, or regular work. Your employer can pay you for KIT days on top of SMP, or offset the SMP against your normal daily rate — check your contract. If you work more than 10 KIT days, you lose SMP for each additional week in which you work.
Shared Parental Leave (SPL) lets eligible parents share up to 50 weeks of leave and 37 weeks of pay between them. The mother must end her maternity leave early to create SPL. Shared Parental Pay (ShPP) is paid at £187.18/week or 90% of AWE (whichever is lower) — the same as the lower SMP rate. SPL can be taken in blocks rather than all at once, giving families more flexibility. Both parents must meet eligibility requirements: the mother must qualify for SMP or MA, and the partner must have been employed for 26 of the 66 weeks before the due date.
SMP is taxable — your employer deducts income tax and National Insurance from your SMP just like normal wages. However, since SMP is usually much lower than your regular salary, you may pay less tax overall or even fall below the personal allowance (£12,570 for 2025/26) and pay no tax at all. Maternity Allowance is not taxable and no NI is deducted — you receive the full amount. If you've overpaid tax during the year (e.g., from months of higher salary before maternity), HMRC may owe you a refund via your employer's PAYE adjustment.

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