Statutory Maternity Pay (SMP) is paid by an employer for up to 39 weeks. It is 90% of the employee's average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks. That is the 2026/27 rate, which applies from 5 April 2026 (the 2025/26 rate was £187.18). To qualify, the employee needs 26 weeks' continuous employment into the qualifying week and average earnings of at least the lower earnings limit, which is £129 a week for 2026/27. Most employers recover 92% of what they pay from HMRC, and small employers recover 109%.
How much SMP is
The structure is set by section 166 of the Social Security Contributions and Benefits Act 1992, and the flat weekly rate by regulation 6 of the Statutory Maternity Pay (General) Regulations 1986:
| Period | Weekly rate (2026/27) |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings, with no cap |
| Weeks 7–39 | £194.32 or 90% of average weekly earnings, whichever is lower |
As an illustration, an employee with average weekly earnings of £600 would receive £540 a week for 6 weeks (£3,240), then £194.32 a week for 33 weeks (£6,412.56), or £9,652.56 in total before tax. An employee earning £200 a week would receive £180 throughout, because 90% of her earnings is below the flat rate. The first six weeks are uncapped, so a high earner's SMP in that period reflects her full salary.
SMP is paid through payroll on the normal payday, and income tax and National Insurance are deducted in the usual way. An employer can pay more under a company maternity scheme but cannot pay less. Section 164(6) of the 1992 Act makes void any agreement that tries to exclude or limit SMP.
Who qualifies for SMP
Maternity leave and maternity pay have different tests. Leave is a day-one right for any employee who gives the correct notice. SMP has three main conditions:
- Continuous employment. At least 26 weeks' continuous employment with the employer, continuing into the "qualifying week", which is the 15th week before the expected week of childbirth;
- Earnings. Average weekly earnings over an 8-week relevant period of at least the lower earnings limit for National Insurance;
- Notice and proof. At least 28 days' notice of the SMP start date (in writing if the employer asks for it), and proof of the pregnancy.
The earnings threshold needs care, because HMRC's own pages are out of step. The employee guide on gov.uk gives £129, the 2026/27 lower earnings limit. The employer guide still says £125, the 2025/26 figure. Section 164(2)(b) of the 1992 Act settles it. The test uses the lower earnings limit "in force ... immediately before the commencement of the 14th week before the expected week of confinement". For any pregnancy where that week began on or after 6 April 2026, the threshold is therefore £129. Where it began earlier, the threshold was £125. Every pregnancy now reaching its qualifying week falls into the first group.
Employees who do not qualify for SMP may be able to claim Maternity Allowance instead. Babies born early still qualify for leave and pay, as do babies stillborn after the start of the 24th week of pregnancy and babies who die after birth.
Notice, proof and form SMP1
The timetable runs from the expected week of childbirth:
- 15 weeks before. The employee tells the employer the due date and when she wants her leave to start. The employer must confirm the start and end dates in writing within 28 days;
- 11 weeks before. This is usually the earliest that maternity leave can start;
- 28 days before SMP starts. The employee gives notice of her SMP start date. The employer can refuse SMP if notice was not given and there is no reasonable excuse;
- Within 21 days of the SMP start date. She provides proof of pregnancy, usually a MATB1 certificate or a letter from a doctor or midwife. The employer may accept it later, but does not have to pay SMP if no proof has arrived 13 weeks after the start date.
SMP normally starts when maternity leave starts. It starts automatically if the employee is off with a pregnancy-related illness in the 4 weeks before the week the baby is due, or the day after the birth if the baby arrives early. An employer who decides the employee is not entitled must give her form SMP1 within 7 days of that decision, and she must receive it within 28 days of her request for SMP or of the birth, whichever is earlier.
Maternity leave alongside SMP
Statutory maternity leave is 52 weeks: 26 weeks of ordinary maternity leave followed by 26 weeks of additional maternity leave. Because SMP lasts 39 weeks, the last 13 weeks of leave carry no statutory pay unless the employer's own scheme provides it. The employee must take at least 2 weeks after the birth, or 4 weeks if she works in a factory. She must give at least 8 weeks' notice to change her return date. Employment rights, including holiday accrual and pay rises, continue throughout. Some of the leave and pay can be converted into shared parental leave and pay with a partner.
How employers recover SMP
The employer pays SMP and then recovers most of it by reducing the amount it pays to HMRC. The recovery is claimed on the Employer Payment Summary (EPS) through payroll. For 2026/27:
- 92% if the employer's total Class 1 National Insurance (employee and employer contributions) for the previous tax year was above £45,000;
- 109% under Small Employers' Relief if that total was £45,000 or lower. The extra 9% is set by regulation 3 of the Statutory Maternity Pay (Compensation of Employers) Regulations 1994 and was 8.5% (108.5%) in 2025/26.
The relevant year for the £45,000 test is the last complete tax year before the qualifying week, and Employment Allowance is ignored when measuring it. An employer that cannot fund SMP from cash flow can apply to HMRC for an advance. SMP must still be paid even if the business stops trading. Records must be kept for 3 years from the end of the tax year they relate to. That includes the proof of pregnancy, the start date, every payment, the amounts reclaimed and any weeks not paid with the reason.
Figures here are taken from HMRC's rates and thresholds for employers 2026 to 2027 and section 164 of the 1992 Act. For the parallel rules on illness, see our guide to statutory sick pay. For the wider payroll picture, see business payroll.
Acumon calculates SMP, issues SMP1s and claims recovery through the EPS as part of payroll management and outsourced payroll. If an employee has a pay rise or bonus near her calculation period, have the average weekly earnings checked before the first SMP payment goes out.