How much is Statutory Maternity Pay in the UK and how long does leave last?

Statutory Maternity Pay (SMP) in the UK is paid for up to 39 weeks. Employees receive 90% of average weekly earnings for the first six weeks, then £194.32 per week or 90% (whichever is lower) for the next 33 weeks.

This blog is part of our series, Celebrating National Payroll Week 2026: The Numbers Every Payroll Team Should Know.

What is Statutory Maternity Pay?

Statutory Maternity Pay is the legal minimum an employer must pay to an eligible employee taking maternity leave in the UK. It’s distinct from maternity leave itself. Leave is the time off granted and SMP is the payment made during that leave. An employee may take up to 52 weeks of maternity leave, but only the first 39 weeks are paid under SMP. The remaining weeks are unpaid but protected by law.

SMP is taxable income. Employers must deduct Income Tax and National Insurance before paying it to the employee. The payment is made in the same manner as regular wages.

Who qualifies for Statutory Maternity Pay in the UK?

To receive SMP, an employee must meet strict criteria. They must have worked for the employer for at least 26 weeks by the qualifying week, which is the 15th week before the baby is due.

Employees must notify their employer of their maternity leave dates at least 15 weeks before the baby is due and provide 28 days’ notice before their SMP start date. They should provide medical certification from their GP or midwife confirming the expected due date.

How is Statutory Maternity Pay calculated?

SMP is based on average weekly earnings calculated over an eight-week period. The employer looks at the employee’s gross pay in the eight weeks immediately before the qualifying week. This includes any regular bonuses or allowances that are paid consistently but excludes overtime, commission, or irregular payments.

Once the average weekly earnings are established, the calculation splits into two phases. For weeks one to six, SMP is 90% of average weekly earnings with no cap. For weeks seven to 39, SMP is the lower of 90% of average weekly earnings or £194.32 per week. This flat rate of £194.32 is the statutory rate set by HMRC and updated annually.

What happens if an employee returns early?

If an employee returns to work before 39 weeks of SMP have elapsed, SMP stops immediately. If they return for a full week and then take sick leave, the sick leave is treated as regular sick leave, not as part of maternity leave. Employers cannot top up or extend SMP payments if the employee has additional leave at the end of the 39-week period.

Employees can defer the start of their maternity leave if they continue to work near the due date. However, if they are absent from work in the four weeks before the baby is due and that absence is pregnancy-related, SMP starts automatically even if the employee hasn’t formally notified the employer. This is rare but can happen if complications arise.

Are employers required to top up SMP?

Employers are not legally required to top up SMP beyond the statutory rate. However, many do as part of their benefits package. Some employers offer full pay for six or eight weeks, then statutory SMP for the remainder. This is a contractual benefit and should be clearly documented in the employment contract or staff handbook.

If an employer has such a scheme, it must be more generous than the statutory minimum when viewed as a whole. It cannot be less generous in any way. If an employee is unsure whether their contract includes enhanced maternity pay, they should check their employment contract or ask their HR department.

How BrightPay automates maternity pay calculation

Calculating SMP manually is error-prone. The eight-week average earning lookback period, the switch from 90% to the statutory flat rate, the qualifying week rules, and the recovery claim all require precision. One mistake in the average calculation can result in underpayment claims and employee disputes.

BrightPay calculates SMP automatically based on HMRC rules. The software works out the qualifying week, calculates the eight-week average, applies the correct rates, and automatically flags SMP payments for recovery. See how BrightPay lets you easily manage Maternity Pay here.

For National Payroll Week this year (7th – 11th of September 2026) we’re running a webinar called “Back to Basics: Statutory Maternity Pay (SMP)” with an expert guest speaker. To sign up for the webinar, click the link below.

This content may have been developed with the assistance of AI tools. Content is reviewed by a member of the Bright team before publication. Guidance on legislation can be obtained from your industry body.