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Salary & Benefits

Maternity Pay Calculator

Work out your Statutory Maternity Pay across all 39 weeks — or your Maternity Allowance if you're self-employed — at the verified 2026/27 rates.

By Gary · Updated August 2026

✓ Updated August 2026✓ Scotland-specific✓ No sign-up required

Enter your salary to see your 39-week maternity pay — the first 6 weeks at 90% of your earnings, then the statutory rate.

Eligibility notes: SMP needs average weekly earnings of at least £129 and 26 weeks' continuous employment into the qualifying week. Maternity Allowance needs 26 weeks of work in the 66 weeks before your due date, earning at least £30/week in 13 of them. This tool estimates your average weekly earnings from annual salary — your employer calculates the real figure from the ~8 weeks before the qualifying week.

How Statutory Maternity Pay works

SMP runs for up to 39 weeks in two portions:

Period	Weekly rate
Weeks 1–6	90% of your average weekly earnings (no cap)
Weeks 7–39	£194.32 or 90% of average weekly earnings, whichever is lower

The last 13 weeks of the full 52-week maternity leave entitlement are unpaid unless your employer offers enhanced maternity pay. SMP is paid the same way as your wages, with income tax and National Insurance deducted — so the take-home figure is lower than the gross numbers above.

SMP vs Maternity Allowance

The two are easy to confuse because they share the same weekly cap this year — but they are different benefits with different rules:

	SMP	Maternity Allowance
Paid by	Your employer (through payroll)	DWP
First 6 weeks	90% of earnings, uncapped	No higher opening rate
Weeks at the standard rate	33	Up to 39
Taxable?	Yes (tax + NI deducted)	No
Self-employed?	No	Yes (£27.00–£194.32/week)

The Scottish layer on top

Maternity pay itself is reserved — identical UK-wide. But Scottish families can stack devolved payments on top: the Best Start Grant Pregnancy and Baby Payment, Best Start Foods, and the Scottish Child Payment once the baby arrives. None of these exist in England. See our full maternity pay guide for Scotland for how the pieces fit together.

Check your numbers. Enter your salary above to see your week-by-week maternity pay across the full 39 weeks.

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Frequently asked questions

Answers to common questions about this calculator.

How much is Statutory Maternity Pay in 2026/27?

SMP is paid for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings with no cap, then 33 weeks at £194.32 a week or 90% of your average weekly earnings, whichever is lower. It's paid through payroll like wages, so income tax and National Insurance are deducted. The rate is UK-wide — it's exactly the same in Scotland as in England.

Who qualifies for Statutory Maternity Pay?

You qualify for SMP if you earn on average at least £129 a week and have worked for your employer continuously for at least 26 weeks continuing into the qualifying week — the 15th week before your expected week of childbirth. In practice that means you were already in the job when you became pregnant. You also need to give the correct notice and proof of pregnancy.

What if I don't qualify for SMP?

You can usually claim Maternity Allowance from the DWP instead. It pays £194.32 a week or 90% of your average weekly earnings (whichever is less) for up to 39 weeks, and unlike SMP it isn't taxable. You need to have been employed or self-employed for at least 26 weeks in the 66 weeks before your due date, earning at least £30 a week in 13 of them.

How much Maternity Allowance do self-employed women get?

Between £27.00 and £194.32 a week for up to 39 weeks. To get the full rate you need to have been registered with HMRC for at least 26 weeks and paid Class 2 National Insurance contributions for at least 13 of the 66 weeks before your baby is due. Fewer Class 2 weeks means a lower rate — HMRC works out where you land when you claim.

Is maternity pay different in Scotland?

No. SMP and Maternity Allowance are reserved to the UK Government, so the rates and rules are identical across the UK. What differs in Scotland is what stacks on top: the Best Start Grant Pregnancy and Baby Payment, Best Start Foods and the Scottish Child Payment are devolved payments from Social Security Scotland with no English equivalent — worth checking alongside your maternity pay.

Does salary sacrifice reduce my maternity pay?

It can. SMP is calculated on your average earnings in roughly the 8 weeks before the qualifying week — and salary sacrifice reduces those earnings, so a pension, EV or cycle-to-work sacrifice arrangement lowers the 90% portion of your SMP. If you're planning a pregnancy, it's worth weighing the tax saving from sacrifice against the maternity pay reduction. Employers cannot deduct sacrifice from SMP itself — the statutory amount is protected.

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Rates verified August 2026 · All figures sourced from Revenue Scotland and HMRC

This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.