What is Statutory Maternity Pay?

SMP is paid at 90% of an employee’s average gross weekly earnings for the first six weeks. For the next 33 weeks, it is paid at the lower rate of £194.32 per week or 90% of a worker’s average gross weekly earnings.

These figures are the current figures for the 2026/27 tax year. The SMP amount an employee receives is the same whether they’re expecting one baby or more.

Things to know

There are eligibility criteria employees must meet to be able to claim SMP
Employees qualify for SMP if they’re earn on average of at least £129 a week, provide proof they’re pregnant, give the correct notice period and have worked continuously for their employer for at least 26 weeks continuing into the ‘qualifying week’ which is the 15th week before the expected week of childbirth
An employee and their partner may be able to receive Statutory Shared Parental Pay (ShPP) if they’re having a child or using a surrogate, fostering or adopting to do so
SMP usually starts when an employee takes their maternity leave or automatically if they’re off work for a pregnancy-related illness in the 4 weeks before the week their baby is due
Generally, SMP is available whether an employee works full-time, part-time or on a fixed-term contract — as long as they meet the above eligibility criteria
If a worker is not entitled to SMP, they may be able to apply for a Maternity Allowance

FAQs

Employees on maternity leave are paid SMP as if it were their salary from their employer, with tax and National Insurance contributions deducted in the usual way.

Employees must already earn on average of at least £129 a week, provide proof they’re pregnant, give the correct notice period and have worked continuously for their employer for at least 26 weeks continuing into the ‘qualifying week’ which is the 15th week before the expected week of childbirth.

If an employee does not meet the eligibility criteria for SMP they may be able to claim Maternity Allowance instead. This is a weekly payment from the UK government for people who are pregnant or have recently given birth but who are self-employed, employed but not eligible for SMP or who have recently stopped working.

Generally, agency and casual workers are not entitled to paid maternity leave, unless it’s stated in their contracts.

Yes, if your employer offers additional maternity pay on top of the SMP — it’s called ‘occupational maternity pay’ — and it’s a benefit provided by an employer.