How SMP Works (2026/27)

Statutory Maternity Pay runs for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings (no cap), then 33 weeks at the lower of £194.32/week or 90% of earnings. Maternity leave itself can last 52 weeks — the final 13 weeks are typically unpaid.

Who Qualifies?

You must have worked for your employer for at least 26 weeks by the end of the 15th week before your due date, and earn at least £129/week on average. If you don't qualify, you may be able to claim Maternity Allowance from the DWP instead (up to £194.32/week for 39 weeks).

Paternity & Shared Parental Leave

Statutory Paternity Pay is 2 weeks at £194.32 (or 90% of earnings if lower). Shared Parental Leave lets parents split up to 50 weeks of leave and 37 weeks of pay between them.

Frequently Asked Questions

How much is Statutory Maternity Pay in 2026/27?

90% of your average weekly earnings for the first 6 weeks, then £194.32 per week (or 90% of earnings if lower) for 33 more weeks — 39 weeks total.

Do I qualify for SMP?

You need 26 weeks of continuous service by the 15th week before your due date and average earnings of at least £125 per week.

Is maternity pay taxable?

Yes. SMP is treated as normal earnings, so income tax and National Insurance apply through payroll.