Max leave
52w
Total entitlement (paid + unpaid)
SMP 2026-27 39 paid weeks
Statutory Maternity Pay (SMP)
Employee for 26 continuous weeks ending the 15th week before the expected week of childbirth (EWC), earning at least the Lower Earnings Limit on average.
Paid weeks
39w
At flat rate or 90% AWE
Flat weekly rate
£187.18
2026-27 statutory amount
Earnings threshold
£125.00/wk
To qualify
According to the UK Department for Business and Trade's statutory parental leave guidance and HM Revenue & Customs (HMRC) administration data, PlainMaternity catalogues every UK statutory parental leave entitlement — Statutory Maternity Leave (SML), Statutory Paternity Leave (SPL), Statutory Adoption Leave (SAL), Statutory Shared Parental Leave (ShPL), and Parental Bereavement Leave (PBL). Eligibility rules, qualifying periods, who pays, notice requirements, and statutory pay rates are sourced directly from gov.uk's Employment Rights Act 1996 framework and the relevant amendment regulations through 2025.
See our methodology page for full source attribution, refresh cadence (statutory rates uplifted annually each April), and known limitations regarding employer-enhanced contractual pay (which often exceeds the statutory minimum). PlainMaternity is informational; HMRC and Acas are the canonical reference channels for individual eligibility disputes.
Who qualifies
Employee for 26 continuous weeks ending the 15th week before the expected week of childbirth (EWC), earning at least the Lower Earnings Limit on average.
Qualifying period
26 weeks continuous employment to qualifying week
Who pays
Employer (recoverable from HMRC — 92% standard, 103% under Small Employers Relief).
Notice required
No less than 28 days before intended leave start date
Keeping In Touch (KIT) days
Up to 10 days of optional paid work during leave without ending it. KIT days are paid at the parties' agreed rate (often full pay) — they do not reduce statutory pay entitlement.
Pension treatment
Employer must continue contributions during paid SMP as if on full pay; employee contributions calculated on actual SMP received.
Historical flat-rate progression
| Tax year | Weekly rate | Threshold (LEL) | Notes |
|---|---|---|---|
| 2026-27 | £187.18 | £125.00 | Standard rate (after first 6 weeks at 90% earnings). 2026-27 April uprating per HMRC rate tables. |
| 2025-26 | £184.03 | £123.00 | Standard rate. |
| 2024-25 | £184.03 | £123.00 | Standard rate. |
Rates uprated annually each April. Source: HMRC rates and allowances publication.
Best-for / not-for
Best for: Most employed parents giving birth (the default route).
Not for: Self-employed parents — see Maternity Allowance.
Governing law
Social Security Contributions and Benefits Act 1992; Statutory Maternity Pay (General) Regulations 1986
HMRC / GOV.UK primary source
Source: https://www.gov.uk/maternity-pay-leave · Rates as of 2026-05-20 per HMRC rate-and-allowance publication
What this means for your family
SMP sits in the wider context of UK statutory parental support. See how it compares with other schemes on the comparison page, model the cash flow with the pay calculator, or walk through a decision flow on the Shared Parental Leave decision engine. The full editorial methodology is documented on the methodology page.
Related schemes and guides
See also our explainer guides covering eligibility, KIT days, and enhanced employer policies.
