How Statutory Maternity Pay (SMP) Works in 2026-27
SMP is the default UK statutory parental-pay route for employed mothers. It runs for up to 39 weeks, paid by the employer (who reclaims most of the cost from HMRC). Here is exactly how the payment shape, eligibility, and qualifying-week rules work.
The two phases of SMP
SMP has two payment phases over its 39 paid weeks.
Weeks 1-6: 90% of Average Weekly Earnings (AWE). There is no upper cap on this initial rate, so higher earners receive proportionately more. Your AWE is computed from the 8 weeks (if weekly-paid) or 2 months (if monthly-paid) ending the qualifying week — the 15th week before your Expected Week of Childbirth (EWC).
Weeks 7-39: the lower of £187.18/week or 90% AWE. The £187.18 flat rate is the 2026-27 uprated amount; it tends to rise by a few pounds each April. If your AWE is below this rate (broadly, if you earn less than ~£11,000/year), your SMP will continue at 90% AWE rather than dropping to the flat rate.
Weeks 40-52: unpaid. Statutory maternity leave runs up to 52 weeks total — the last 13 weeks are unpaid but job-protected. Many parents return to work before week 52 to avoid the unpaid phase.
Who qualifies for SMP
To qualify you must satisfy both tests at the qualifying week (15th week before your EWC):
- Continuous employment test: 26 continuous weeks of employment with the same employer ending the qualifying week.
- Earnings test: Average earnings of at least £125/week (the Lower Earnings Limit, 2026-27) calculated over the 8 weeks (weekly-paid) or 2 months (monthly-paid) ending the qualifying week.
If you do not qualify (for example because you switched jobs in the year before EWC, or your earnings dipped below £125/week), claim Maternity Allowance from DWP instead.
How the employer side works
Your employer pays SMP through the usual payroll (PAYE), deducting income tax and Class 1 NI as if it were ordinary wages. They reclaim 92% of SMP paid from HMRC under standard rules — small employers (Class 1 NI bill £45,000 or less in the previous tax year) reclaim 103% under Small Employers' Relief, gaining a small subsidy for the administrative cost.
Your employer must confirm SMP eligibility within 28 days of receiving your MAT B1 form (issued by your midwife/GP from 20 weeks before EWC). If they decide you don't qualify they must issue form SMP1 explaining why, so you can claim Maternity Allowance instead without a gap.
Notice requirements
You must give at least 28 days notice before the date you want SMP to start. SMP can start as early as the 11th week before your EWC, but most parents start it from the EWC itself (delaying lets you bank a few extra weeks at full salary). If you give birth before your planned SMP start date, SMP starts automatically the day after birth.
KIT days during leave
You can work up to 10 Keeping In Touch (KIT) days during your maternity leave without ending it. Each KIT day is paid at the rate agreed with your employer (often full daily pay). KIT days do not extend your leave or reduce your SMP entitlement — they're optional, used to maintain workplace contact or attend training.
Pension contributions
Your employer must continue pension contributions during paid SMP as if you were on full pay. Your own contributions are calculated on the SMP you actually receive, not on your normal salary. During the unpaid 13 weeks (weeks 40-52), employer contributions can stop unless your contract says otherwise.
Tax and National Insurance
SMP is taxable and subject to Class 1 NI like ordinary wages. Your employer deducts both through PAYE. Because SMP is significantly lower than most salaries (~£187/week vs typical £500-1,000/week), you may move into a lower tax band during leave, recovering some via your PAYE code or self-assessment at year-end.
