Maternity Pay UK Explained: How Much and For How Long?

Welcome to CalZone's ultimate UK guide on Maternity Pay UK Explained: How Much and For How Long?. Designed and compiled by Sulzax_Dev, this comprehensive guide breaks down verified UK rules, official statistics, and practical strategies to help you navigate your decisions smoothly.

Maternity Pay UK Explained: How Much and For How Long?

If you're expecting a baby and trying to work out your finances, one question comes up before almost anything else: how much maternity pay UK employers actually have to give you, and for how long it lasts. The honest answer is that it's paid in stages, at different rates, and most people are entitled to far less than their normal salary for most of it — which catches a lot of new parents off guard when the first reduced payslip arrives.

This guide breaks down exactly how Statutory Maternity Pay (SMP) works in 2026/27, who qualifies, what happens if you don't, and how to budget around the gap — including how tools like Calzone can help you plan for the months ahead.

What Is Statutory Maternity Pay?

Statutory Maternity Pay is the legal minimum your employer must pay you while you're on maternity leave, provided you meet the eligibility rules. <cite index="16-1">Your employer pays SMP through payroll and then reclaims most of it back from HMRC, so your eligibility doesn't depend on your employer's size or financial position</cite>. It's separate from any enhanced or "occupational" maternity pay some employers choose to offer on top.

SMP is taxed like normal income. <cite index="16-1">It's treated as earnings and is subject to Income Tax and National Insurance deductions in the same way as your usual wages</cite>, so the figures below are gross amounts, not what lands in your bank account.

How Much Is Maternity Pay in 2026/27?

<cite index="16-1">SMP is paid for 39 weeks — the first 6 weeks at 90% of your average weekly earnings, followed by up to the statutory rate for the remaining 33 weeks, whichever is lower</cite>. <cite index="12-1">The 2026-27 rate, effective from 6 April 2026, is £194.32 per week</cite>, <cite index="12-1">up from £187.18 in 2025-26 — a £7.14 increase</cite>.

Broken down:

Weeks 1–6: 90% of your average weekly earnings (AWE), with no upper cap.

Weeks 7–39: £194.32 per week, or 90% of your AWE if that's lower.

Weeks 40–52: unpaid, unless your employer offers enhanced pay for this period.

That means SMP covers 39 of the full 52-week maternity leave entitlement UK employees are legally allowed to take, leaving the final 13 weeks unpaid by default. <cite index="14-1">Maternity leave runs to 52 weeks, but SMP itself is paid for up to 39 weeks</cite> — the remainder is job-protected leave without statutory pay attached.

Who Qualifies for SMP?

Eligibility hinges on two tests, both measured against your qualifying week — the 15th week before your baby is due.

• The continuous employment test <cite index="16-1">You must have been employed by the same employer for at least 26 continuous weeks leading up to and including your qualifying week</cite>. <cite index="16-1">If you've recently changed jobs and haven't reached 26 weeks with your new employer, Maternity Allowance applies instead of SMP</cite>.
• The earnings test <cite index="15-1">To qualify for SMP you need average weekly earnings of at least £129 for 2026-27 — the general National Insurance Lower Earnings Limit — over the relevant reference period</cite>, on top of meeting the qualifying service test.

Working out your qualifying week <cite index="16-1">Find the Sunday before your due date (or the due date itself, if it falls on a Sunday) and count back 15 weeks — that's your qualifying week</cite>. For example, <cite index="16-1">if your baby is due on 10 November 2026, your expected week of childbirth runs from Sunday 8 November to Saturday 14 November, and counting back 15 weeks gives you your qualifying week</cite>.

If you meet both tests, your employer must pay SMP — there's no discretion involved. If you don't qualify, <cite index="16-1">your employer must give you a form SMP1 explaining why, and you use that form to start a claim for Maternity Allowance from the Department for Work and Pensions instead</cite>.

What If You Don't Qualify for SMP? Maternity Allowance Explained

Maternity Allowance (MA) exists precisely for people who don't meet the SMP criteria — commonly the self-employed, recent job-changers, or those who fall just short of the earnings threshold.

<cite index="12-1">Maternity Allowance pays £194.32 a week — the same rate as SMP — for up to 39 weeks, and is paid by the Department for Work and Pensions rather than an employer</cite>. <cite index="12-1">Eligibility is based on Class 2 National Insurance contributions for the self-employed, or recent employment history, and it covers most people who don't qualify for SMP</cite>.

There's also a lower-rate version. <cite index="12-1">A lower rate of Maternity Allowance, £27 a week for 14 weeks, exists for spouses or civil partners of self-employed workers who don't qualify for the full allowance</cite>. This is a narrow category but worth knowing if your partner is self-employed and you help with the business.

Real Cost Example: What This Looks Like on a Payslip

Numbers make this easier to plan around. Here's an illustrative example for someone earning £30,000 a year (roughly £577 a week gross) who qualifies for full SMP:

Weeks 1–6: 90% of £577 ≈ £519/week gross

Weeks 7–39 (33 weeks): £194.32/week gross, since it's lower than 90% of AWE

Weeks 40–52: £0, unless the employer enhances pay

Total gross statutory pay over 39 weeks in this example works out to roughly £9,529 before tax and National Insurance — compared to around £22,500 if the same person had been on full pay for the same period. That gap is exactly why many parents start budgeting months before their leave begins, rather than during it.

If your employer offers enhanced or occupational maternity pay, the numbers look different — some employers pay full salary for a portion of the leave, then drop to statutory rates, then unpaid. Always check your contract and staff handbook, since occupational schemes vary enormously and aren't standardised the way SMP is.

Notifying Your Employer

To trigger SMP, you generally need to tell your employer you're pregnant, your due date, and when you want your leave to start — with enough notice for payroll to act (usually at least 28 days before your leave begins, though checking your specific employer's process is worthwhile). You'll typically need a MAT B1 form from your midwife or GP as proof of pregnancy, which your employer needs to process the claim.

Budgeting for the Pay Drop

The biggest practical challenge with maternity pay isn't understanding the rules — it's planning around the drop in income months in advance. A few things worth doing early:

Work out your exact SMP schedule using your qualifying week and salary, so you know the real number, not an estimate.

Check your contract for enhanced maternity pay — many employers offer more than the statutory minimum, and it changes the whole calculation.

Build a bridging fund before leave starts, ideally covering the gap between weeks 7–39 and the unpaid weeks 40–52.

Review recurring costs and subscriptions ahead of the lower-income months, rather than after they've already started.

Check what other support you're entitled to, including Child Benefit, Universal Credit if applicable, and any workplace childcare vouchers or schemes.

This is exactly where a tool like Calzone is useful — mapping out your real monthly income across the 52 weeks of leave, rather than guessing, so you can see the shortfall clearly and build a savings plan around it well before your first reduced payslip. It's worth exploring Calzone's budgeting tools if you want to model your own maternity pay timeline against your household spending.

Frequently Asked Questions

How much is Statutory Maternity Pay in 2026/27? SMP pays 90% of your average weekly earnings for the first 6 weeks, uncapped, followed by £194.32 a week (or 90% of AWE if lower) for the remaining 33 weeks, for a total of up to 39 paid weeks.

How long does maternity pay last in the UK? SMP is paid for up to 39 weeks out of a full 52-week maternity leave entitlement. The final 13 weeks of leave are unpaid unless your employer offers enhanced pay.

Do I qualify for maternity pay if I've just started a new job? Only if you've been with the same employer for at least 26 continuous weeks up to and including your qualifying week (15 weeks before your due date). If not, you may be able to claim Maternity Allowance instead.

Is maternity pay taxed? Yes. SMP is treated as normal earnings and is subject to Income Tax and National Insurance in the same way as your regular wages.

What if I'm self-employed? You won't qualify for SMP, but you may be eligible for Maternity Allowance at the same £194.32 weekly rate for up to 39 weeks, based on your National Insurance contributions record.

The Bottom Line

Maternity pay in the UK is far more structured than most new parents expect: a short period at 90% of your earnings, followed by a much longer stretch at a fixed statutory rate, followed by unpaid leave. Knowing exactly where those cliffs fall — and whether your employer tops it up — makes it possible to plan properly rather than being surprised by a smaller payslip partway through your leave.

The earlier you map out your own numbers against your household budget, the easier those months become. Tools like Calzone exist to make that planning simpler than working it out on the back of an envelope.

This article is for general information only and does not constitute financial or legal advice. Statutory rates, thresholds and eligibility rules change regularly — always check current figures on GOV.UK or with a qualified adviser before making decisions about your leave or finances.

Sources: GOV.UK — Maternity pay and leave · GOV.UK — Rates and thresholds for employers 2026 to 2027 · GOV.UK — Maternity Allowance