Maternity Pay Calculator

From 6 April 2026, the standard weekly Statutory Maternity Pay (SMP) rate is £184.03. Alternatively, employees can claim 90% of their average weekly earnings if this figure is lower than the standard rate. This rate applies to the first 39 weeks of maternity leave, provided the employee meets the eligibility criteria.

Employers must pay Class 1 secondary National Insurance contributions on SMP payments made from April 2026. The standard rate is 15% on earnings above the secondary threshold, which is £5,000 for the 2026/27 tax year. This cost is recoverable through the Small Employers' Relief scheme if the employer qualifies.

To qualify for SMP, an employee must have been employed by you for at least 26 weeks by the end of the 15th week before their due date. They must also earn at least £123 per week on average and provide proof of pregnancy using a MAT B1 form. These thresholds are set by HMRC and apply to the 2026/27 tax year.

Yes, most employers can recover 92% of the SMP they pay, plus the associated Class 1 National Insurance contributions. Small employers with a total Class 1 liability of £45,000 or less in the previous tax year can recover 100% of these costs. Claims are made through the PAYE online service or on the end-of-year return.

Contractual maternity pay is paid in addition to or instead of SMP, depending on your company's policy. If you offer enhanced pay, you can usually deduct the SMP amount from the contractual payment to avoid overpaying. All SMP payments must be reported to HMRC via your Full Payment Submission (FPS) regardless of any contractual top-ups.