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 the next 33 weeks. To qualify, an employee must earn at least £129 a week on average and have worked for you continuously for at least 26 weeks up to any day in the qualifying week, the 15th week before the baby is due.
1. Average weekly earnings. Work out gross earnings over the 8 weeks up to the last payday on or before the end of the qualifying week.
2. First 6 weeks. 90% of average weekly earnings, with no upper limit.
3. Next 33 weeks. £194.32 or 90% of average weekly earnings, whichever is lower.
Worked example. An employee earning £600 a week on average gets £540 a week for 6 weeks (£3,240), then £194.32 a week for 33 weeks (£6,412.56): £9,652.56 in total.
Frequently asked questions
How much is SMP in 2026/27?
90% of average weekly earnings for the first 6 weeks, then £194.32 or 90% of earnings, whichever is lower, for 33 weeks.
Who qualifies for SMP?
Employees who earn at least £129 a week on average and have worked for you continuously for at least 26 weeks up to any day in the qualifying week, and who give the right notice and proof of pregnancy.
What is the qualifying week?
The 15th week before the expected week of childbirth. Weeks run Sunday to Saturday.
Can employers reclaim SMP?
Usually 92% of it. Small employers who qualify for Small Employers’ Relief can reclaim more. You reclaim it through payroll.
What if she does not qualify?
Give her form SMP1 explaining why. She may be able to get Maternity Allowance from the government instead.
Read next
- GuideStatutory Maternity Pay: a guide for employers
- GuideStatutory Sick Pay: a guide for employers (2026/27)
- CalculatorStatutory Sick Pay (SSP) Calculator 2026/27
- CalculatorUK Holiday Pay Calculator (12.07%)
- CalculatorHoliday Entitlement Calculator UK
Sources
- Statutory Maternity Pay and Leave: employer guide – GOV.UK
- Maternity pay and leave – GOV.UK
- Rates and thresholds for employers 2026 to 2027 – GOV.UK
- Get financial help with statutory pay – GOV.UK
Statutory Maternity Pay rules for Great Britain at 2026/27 rates. Northern Ireland has its own guidance on nidirect.
General guidance, not legal or tax advice. Last checked 4 November 2026 against the sources above.