Statutory Maternity Pay 2026/27
Statutory Maternity Pay explained: the 6-week, 33-week and unpaid stages.
SMP is easier to plan for when you stop treating maternity leave as one flat monthly payment and instead look at the stages separately.
Weeks 1–6
Normally 90% of average weekly earnings before tax.
Weeks 7–39
£194.32 a week or 90% of average weekly earnings if lower.
After week 39
Statutory maternity pay normally ends, even if maternity leave continues.
Who can qualify for SMP?
Eligibility depends on employment, notice, proof of pregnancy, continuous service and average weekly earnings in a specific relevant period. For 2026/27, the published earnings threshold is £129 a week.
A budgeting tool cannot determine every employment-law detail, so use your employer's confirmation and GOV.UK guidance for entitlement.
Why gross SMP is not the same as money in your bank
SMP is subject to tax and National Insurance. Exact deductions depend on payroll circumstances, tax code and other income, so a generic gross calculator should not be treated as a guaranteed payslip.
Bump & Balance uses take-home planning assumptions so the result is useful for a household budget, but it clearly separates that estimate from official entitlement.
What if you do not qualify?
Some people who do not qualify for SMP may be able to claim Maternity Allowance instead. Self-employed users should usually look at Maternity Allowance rather than assuming SMP applies.
Read the Maternity Allowance guideOfficial sources
For entitlement and legal rules, always check the latest official guidance.