SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of earnings, whichever is lower, for 33 weeks. To qualify, the employee must have been continuously employed by you for at least 26 weeks up to any day in the qualifying week (the 15th week before the expected week of childbirth), earn at least the Lower Earnings Limit (£129 a week in 2026/27), give the right notice and give proof of pregnancy.
Step by step
- Find the qualifying weekThe 15th week before the expected week of childbirth.
- Check eligibility26 weeks’ continuous employment into the qualifying week and average earnings of at least £129 a week.
- Get proof of pregnancyUsually a MATB1 certificate, within 21 days of the SMP start date.
- Work out the pay6 weeks at 90%, then 33 weeks at £194.32 or 90% if lower.
- Reclaim through payrollUsually 92%, more with Small Employers’ Relief.
Worked example. An employee earns £600 a week on average. Weeks 1 to 6: 90% = £540 a week (£3,240). Weeks 7 to 39: £194.32 a week (£6,412.56). Total: £9,652.56.
If she does not qualify
Give her form SMP1 within 7 days of your decision. She may be able to get Maternity Allowance instead.
Frequently asked questions
How much is SMP in 2026/27?
90% of average weekly earnings for 6 weeks, then £194.32 or 90% if lower for 33 weeks.
How long is SMP paid for?
Up to 39 weeks.
Can employers reclaim SMP?
Usually 92%. Employers eligible for Small Employers’ Relief can reclaim more.
How much maternity leave can she take?
Up to 52 weeks: 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave.
Sources
- Statutory Maternity Pay and Leave: employer guide – GOV.UK
- Rates and thresholds for employers 2026 to 2027 – GOV.UK
- Maternity pay and leave – GOV.UK
Related guides
- Employers & HRHow to calculate holiday pay for irregular-hours and part-year workers in the UK
- Employers & HRHow to calculate the Bradford Factor, with examples
- Employers & HRStatutory Sick Pay: a guide for employers (2026/27)
- Employers & HRHoliday entitlement: how much holiday workers get
This guide is general information, not legal or tax advice. Last checked 4 November 2026. Rules change; check the sources above.