Statutory Maternity Pay (SMP) is the legal minimum your employer pays while you are on maternity leave. It lasts up to 39 weeks and comes in two phases set under the Social Security Contributions and Benefits Act 1992. The standard weekly rate is reviewed each April, so check the current figure before relying on it.
Who qualifies for SMP?
You can get SMP if you:
- Have worked for the same employer continuously for at least 26 weeks up to the 'qualifying week', the 15th week before the week your baby is due
- Earn at least the Lower Earnings Limit on average, £129 a week for 2026/27
- Give the right notice and proof, usually a MATB1 maternity certificate from your midwife or doctor
How is SMP calculated across the 39 weeks?
| Period | What you receive |
|---|---|
| Weeks 1 to 6 | 90% of your average weekly earnings, with no cap |
| Weeks 7 to 39 | The lower of £194.32 a week or 90% of your average weekly earnings |
| After week 39 | SMP ends; you may move to unpaid leave or other support |
Is SMP taxed and how does it appear on my payslip?
SMP counts as earnings. It is paid through payroll, so income tax and National Insurance come off it as with normal pay, and it shows as an 'SMP' line on your payslip. Employers reclaim most or all of the SMP they pay from HMRC, which is why it is a floor rather than a ceiling. Many offer enhanced occupational maternity pay on top, set out in your contract or staff handbook.
Primary sources
- Maternity pay and leave: pay — gov.uk — The 39-week structure and the two SMP rates
- Statutory Maternity Pay and Leave: employer guide — gov.uk — Qualifying conditions, the qualifying week and evidence (MATB1)
- Social Security Contributions and Benefits Act 1992, sections 164–171 — legislation.gov.uk — The statutory basis for SMP
- The Statutory Maternity Pay (General) Regulations 1986 — legislation.gov.uk — Calculation of average weekly earnings and payment periods
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