Finding out you’re pregnant is thrilling — and for most working mums, one of the first practical questions follows quickly: how much will I actually be paid while I’m off? Statutory Maternity Pay 2026 (Statutory Maternity Pay 2026) is the legal minimum your employer must pay you for up to 39 weeks, and the 2026 rates have changed. Getting the numbers right matters, because a misunderstanding about how your “average earnings” are calculated or when you must tell your employer can genuinely cost you money.

You can read the official rules for Statutory Maternity Pay 2026 on GOV.UK.

This guide walks you through everything: the confirmed 2026/27 rates, who qualifies, exactly how to claim, and the real-world situations that trip people up — from bonuses and overtime to changing jobs mid-pregnancy and being made redundant. Every figure below has been checked against current GOV.UK guidance.

Key takeaways

• The 2026/27 Statutory Maternity Pay 2026 flat rate is £194.32 per week, up from £187.18, applying from 5 April 2026.
• Weeks 1–6: 90% of your average weekly earnings, with no cap. Weeks 7–39: £194.32 a week or 90% of your average earnings, whichever is lower.
• To qualify you need at least 26 weeks’ continuous employment by the “qualifying week”, and average earnings of at least £129 a week across the 8-week “relevant period”.
• Tell your employer at least 28 days before you want maternity leave to start, and give them your MAT B1 certificate.
• Not eligible for Statutory Maternity Pay 2026? You may be able to claim Maternity Allowance instead — up to £194.32 a week, paid tax-free.

Statutory Maternity Pay 2026: What Is Statutory Maternity Pay 2026?

Statutory Maternity Pay 2026 is a statutory payment made through your employer’s payroll — in other words, it arrives on your normal payday, in your normal pay packet, with income tax and National Insurance deducted just like wages. It is the minimum your employer must pay if you meet the qualifying conditions; many employers top it up with enhanced or occupational maternity pay, so always check your contract or staff handbook too.

Statutory Maternity Pay 2026 is paid for up to 39 weeks within your period of Statutory Maternity Leave, which can run for up to 52 weeks in total (the first 26 weeks are called Ordinary Maternity Leave, the last 26 Additional Maternity Leave). Leave can start as early as 11 weeks before your expected week of childbirth, and you must take at least 2 weeks off after the birth (4 weeks if you work in a factory).

Your employer doesn’t have to absorb the cost alone: most employers reclaim 92% of the Statutory Maternity Pay 2026 they pay from HMRC, and small employers can reclaim 109%. So if your employer hesitates about paying, remember — it costs them very little.

Statutory Maternity Pay 2026: Who Can Claim Statutory Maternity Pay 2026 in 2026? The Eligibility Checklist

You can get Statutory Maternity Pay 2026 if all of the following apply:

If you do not qualify for SMP, you may be able to claim Maternity Allowance instead.

• You are employed by your employer (agency, casual and zero-hours workers paid through PAYE can qualify too).
• You have been continuously employed by the same employer for at least 26 weeks up to and including the qualifying week — the 15th week before your expected week of childbirth (EWC).
• Your average weekly earnings were at least the lower earnings limit — £129 a week from 6 April 2026 (up from £125) — during the relevant period: the 8 weeks (or 2 months if paid monthly) ending with your qualifying week.
• You give your employer at least 28 days’ notice of when you want your maternity pay to start.
• You give your employer proof of pregnancy — the MAT B1 certificate, which your midwife or GP can issue once you’re at least 20 weeks pregnant.

Miss any one of these and your employer must refuse SMP — but they must give you a written reason on form SMP1 within 7 days, which you can use to claim Maternity Allowance instead.

Understanding the qualifying week and the relevant period

These two dates drive everything, so it’s worth getting them right. The qualifying week is the 15th week before your expected week of childbirth — it’s the week by which you must have clocked up 26 weeks’ continuous service. The relevant period is the 8 weeks ending with the qualifying week (for monthly-paid staff, the 2 months). This is the window your average weekly earnings are calculated from.

A common mistake is using your contracted hours or your current salary. SMP is based on what you actually earned in the relevant period — real money paid, not your contract.

How Much Will You Get in 2026? Rates and a Worked Example

The 2026/27 standard rate of £194.32 per week was confirmed by the government as a 3.8% uprating in line with September 2025 CPI inflation. It applies to SMP weeks falling on or after 5 April 2026 (if your maternity leave started before that date, the earlier weeks are paid at the 2025/26 rate of £187.18).

Anyone earning above roughly £216 a week will see their pay drop to the flat rate from week 7 — 90% of £216 is £194.40, so this is roughly the break-even point.

Worked example: earning £600 a week

Suppose your average weekly earnings over the relevant period were £600 a week:

• Weeks 1–6: 90% of £600 = £540 per week → £3,240 total
• Weeks 7–39: the lower of 90% (£540) and £194.32 = £194.32 per week → £6,412.56 total
• Total SMP over 39 weeks: £3,240 + £6,412.56 = £9,652.56

That sharp drop after week 6 catches many higher earners by surprise, so budget for it early. And remember: SMP counts as earnings for tax and National Insurance, so it will also affect things like pension contributions and any salary-sacrifice arrangements.

How to Claim SMP: Step-by-Step

1. Work out your dates. Find your expected week of childbirth (EWC), then count back 15 weeks to identify your qualifying week. Your employer can help confirm this.
2. Tell your employer at least 28 days before you want SMP to start. Do it in writing (an email counts). Tell them your EWC and when you’d like your maternity leave — and therefore SMP — to begin. Earlier notice is fine; shorter notice is only acceptable if there was a good reason it wasn’t possible.
3. Get your MAT B1 certificate. Your midwife or GP will issue this once you are at least 20 weeks pregnant. It’s the standard proof of pregnancy your employer needs.
4. Hand the MAT B1 to your employer. Give it to them as soon as you have it — they can’t finalise your SMP without it.
5. Check the calculation. Once your employer works out your average weekly earnings from the relevant period, ask to see the figure. If a bonus, overtime or pay rise fell inside those 8 weeks, it should be included (more on this below).
6. Get paid through payroll. SMP starts on the same date as your maternity leave and is paid on your normal payday. If your employer refuses, insist on the SMP1 form within 7 days and claim Maternity Allowance with it.

If you think you’re entitled but your employer disagrees, you can ask HMRC’s Statutory Payments Disputes Team for a formal decision — and HMRC can order your employer to pay, or pay you directly if the employer is insolvent.

Common Problems and Special Situations

These are the questions expectant parents ask most often on forums like Reddit and Mumsnet. Here’s what actually applies.

Do bonuses, overtime and commission count in my average earnings?

Yes. Average weekly earnings for Statutory Maternity Pay 2026 are based on all gross earnings subject to Class 1 National Insurance that were paid during the relevant period — including basic pay, overtime, commission, bonuses, holiday pay and arrears. Expenses, benefits in kind, student bursaries and dividends don’t count. If your annual bonus happens to land inside those 8 weeks, your first 6 weeks of Statutory Maternity Pay 2026 can be significantly higher — plenty of parents report a pleasant surprise here, and it’s completely legitimate.

What if I get a pay rise around that time?

Under the Alabaster ruling, a pay rise that takes effect any time between the start of your 8-week relevant period and the end of your maternity leave must be reflected in your Statutory Maternity Pay 2026 calculation. If you receive a rise after your average earnings were calculated, ask your employer to recalculate — this applies even if you don’t plan to return to work.

What if I change jobs while pregnant?

SMP is tied to a single employer. If you start a new job before the qualifying week (15 weeks before your EWC) and won’t have 26 weeks’ service with the new employer by then, you won’t qualify for SMP from them. This is one of the harshest gaps in the system: even a one-day gap between employments can mean losing SMP. You should still qualify for Maternity Allowance if you’ve worked (employed or self-employed) for at least 26 weeks in the 66 weeks before your EWC. A change of role within the same employer doesn’t affect anything.

What if I’m made redundant?

• Redundant before the qualifying week: you won’t qualify for SMP, but Maternity Allowance may apply.
• Redundant in or after the qualifying week: you’re entitled to SMP for the full 39 weeks — your leave ends when your employment ends, but your former employer must keep paying your SMP. They cannot reduce redundancy payments by the SMP amount.
• If your employer refuses or goes bust, HMRC can step in and pay you directly.

Agency workers, second jobs and self-employment

Agency workers, bank nurses, supply teachers and zero-hours staff paid through PAYE are entitled to SMP if they meet the normal conditions — gaps without work don’t break continuity if you were registered and available. If you have two jobs, you can qualify for SMP from each employer separately. And if you do genuine self-employed work (registered self-employed, paying Class 2 NICs) alongside an employed job, it doesn’t affect the SMP from that job.

Can I work during maternity leave?

Yes — up to 10 Keeping in Touch (KIT) days are allowed without ending your SMP or your leave. Any work beyond that (other than self-employment in a different job) ends your SMP. Note that you can only do KIT days for the employer paying your SMP.

What if my maternity pay spans the April rate change?

The rate applied is the one in force for each week of pay. Weeks falling before 5 April 2026 use the 2025/26 rate (£187.18); weeks on or after that date use £194.32. So if you go on leave in March 2026, your week-7 rate will step up automatically in April.

Not Eligible for SMP? Maternity Allowance May Cover You

Maternity Allowance (MA) is paid by the Department for Work and Pensions — not your employer — and it’s the main safety net for self-employed mums, those who changed jobs, or anyone whose earnings were too low. You can claim MA as soon as you’ve been pregnant for 26 weeks using form MA1.

For 2026/27 the standard rate is £194.32 a week or 90% of your average weekly earnings, whichever is lower — the same headline rate as SMP, but tax-free and paid by the DWP for up to 39 weeks. Depending on your Class 2 National Insurance record in the 66 weeks before your EWC, the amount can be between £27 and £194.32 a week, so check the GOV.UK checker for your exact figure. If your employer refused SMP, attach their SMP1 form to your MA1 claim — it speeds things up.

New mums on a tight budget should also know about the £500 Sure Start Maternity Grant and the Healthy Start scheme, which tops up food costs during pregnancy and early childhood.

Frequently Asked Questions

When exactly must I tell my employer I’m pregnant?
You must give at least 28 days’ notice of when you want your maternity leave (and pay) to start — many people tell their employer earlier, around 25 weeks, when they hand over the MAT B1. There’s no legal deadline to announce the pregnancy itself, but waiting past the notice deadline can delay your pay.

Is Statutory Maternity Pay 2026 taxed?
Yes. SMP is paid through payroll like wages, so income tax and National Insurance are deducted as normal. Maternity Allowance, by contrast, is tax-free.

Does SMP affect my other benefits?
SMP counts as earnings, so it can affect means-tested benefits like Universal Credit. Child Benefit is separate and not means-tested in the same way — see our guide on Child Benefit rates and eligibility for 2026 once your baby arrives.

Can my employer refuse to pay SMP?
Only if you don’t meet the qualifying conditions — and they must explain in writing using form SMP1 within 7 days of their decision. If you disagree, contact HMRC’s Statutory Payments Disputes Team for a formal decision.

Do I still get SMP if I don’t return to work after maternity leave?
Yes. SMP is not conditional on returning. As long as you met the conditions at the qualifying week, you’re entitled to the full 39 weeks even if you resign.

Can I claim SMP for a second child while still on leave from the first?
Possibly — it depends on whether you meet the earnings and service conditions again by the new qualifying week. If your only income during the relevant period is SMP from the first child, that counts as earnings for the second calculation.

What happens to my pension and annual leave during maternity leave?
You keep accruing statutory annual leave throughout maternity leave, and your employer must continue pension contributions based on your normal pay during paid maternity leave. These are separate from SMP itself.

Where can I find more help for new and expectant parents?
Browse our Family & Child Support guides for everything from Healthy Start to free school meals, or see our roundup of 25 UK government grants you can claim in 2026.

Statutory Maternity Pay 2026 gives you up to 39 weeks of pay — £194.32 a week at the standard rate — provided you hit the 26-week service and £129-a-week earnings tests. Know your qualifying week, check your relevant period, give 28 days’ notice, and hand over that MAT B1. And if SMP isn’t available to you, don’t walk away empty-handed: Maternity Allowance exists precisely for that gap. Congratulations — and make sure you claim every penny you’re owed.