39 weeks: 6 at 90% pay, then 33 at flat rate
Your gross annual salary before tax.
You qualify for Statutory Maternity Pay (SMP)
Your average weekly earnings of £576.92 exceed the Lower Earnings Limit of £129/week.
Total Statutory Pay
£9,527.94
Normal Pay (same period)
£22,500.00
Income Reduction
£12,972.06
Reduction
57.7%
Weeks 1–6 (90% of pay)
£519.23/week × 6 weeks
£3,115.38
Weeks 7–39 (flat rate or 90%)
£194.32/week × 33 weeks
£6,412.56
Normal Pay
On Statutory Pay
Income Shortfall
£12,972.06
Key Information
SMP requires 26 weeks continuous employment with your employer by the 15th week before your due date. You must earn at least £125/week and give 28 days' notice.
Everything you need to know about statutory pay in the UK
What is Statutory Maternity Pay?
SMP is paid by your employer for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (AWE), then the remaining 33 weeks at the lower of £194.32/week or 90% of AWE. You need 26 weeks continuous employment and must earn at least £129/week.
What is the Lower Earnings Limit (LEL)?
You must earn at least £129/week (£6,708/year) to qualify for SMP, SPP, SSP, or ShPP. This is the Lower Earnings Limit for 2025/26. If your earnings fall below this, you may be able to claim Maternity Allowance from the government instead.
How does Statutory Sick Pay work?
SSP is £123.25/week for up to 28 weeks. There are 3 "waiting days" before SSP starts — these are unpaid. SSP is paid by your employer on your normal pay days. You don't need to apply to HMRC.
What is Shared Parental Pay?
ShPP lets eligible parents share up to 37 weeks of pay (and 50 weeks of leave) between them. The rate is the lower of £194.32/week or 90% of AWE. Both parents must meet eligibility requirements.
HMRC-Aligned: This calculator uses official HMRC rates and thresholds for the 2025/26 tax year (6 April 2025 – 5 April 2026). Results are indicative — for complex situations, consult a qualified accountant or your employer's HR department.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
Related Calculators
National Insurance
Calculate your Class 1 NI contributions and see how they break down across each earnings band.
Pension Calculator
Estimate your retirement income based on contributions, growth, and tax relief.
Salary Calculator
Calculate your take-home pay after tax, National Insurance, and pension deductions.
Tax Code Checker
Decode your PAYE tax code to understand what allowances and deductions HMRC have applied.