How long is statutory maternity pay paid for?

SMP is normally paid for up to 39 weeks if the employee meets the legal qualifying conditions. Maternity leave itself can last longer than the paid period.

How much is maternity pay for the first 6 weeks?

For the first 6 weeks, SMP is usually 90% of average weekly earnings. There is no lower statutory flat-rate substitution during that initial period.

Can employers offer more than SMP?

Yes. Many employers provide contractual maternity pay that is more generous than SMP. The contract or policy should explain how the enhanced scheme works.

What if an employee does not qualify for SMP?

If the employee does not qualify, the employer should explain the position and provide the appropriate statutory form so the employee can explore other support where available.

Maternity Pay Calculator UK 2026: Employer Guide

Maternity pay calculator UK 2026 pages are popular because family leave creates both payroll and compliance deadlines. Employers need to know quickly whether Statutory Maternity Pay (SMP) applies, how much is due and when payroll needs to switch from normal salary to statutory payments.

This guide explains what a maternity pay calculator does, what figures you need before using it and how to apply the output in payroll. It also highlights the difference between statutory maternity pay and contractual maternity pay.

What does a maternity pay calculator UK 2026 page calculate?

A maternity pay calculator estimates SMP based on the employee’s average weekly earnings, the qualifying week and the statutory SMP rate in force. SMP is usually paid for up to 39 weeks if the employee meets the continuity of employment and earnings tests.

Eligibility comes before calculation

Do not jump straight to the weekly amount. First confirm length of service, average weekly earnings and the qualifying week before using a calculator.

What should employers check first?

continuous employment by the end of the qualifying week
average weekly earnings at or above the lower earnings limit
the employee has given proper notice and evidence, usually a MATB1
the intended maternity leave start date

How is statutory maternity pay calculated?

SMP is normally paid at:

90% of average weekly earnings for the first 6 weeks
then the lower of 90% of average weekly earnings or the statutory SMP rate for the next 33 weeks

The exact statutory rate should always be checked for the relevant tax year before running payroll.

Average weekly earnings errors are common

If overtime, commission or variable pay has been handled wrongly in the averaging period, the entire SMP calculation may be wrong from week one.

How should employers use the calculator result in payroll?

The calculator result should feed into payroll as a statutory payment schedule. Employers should record the leave dates, expected pay changes and any contractual enhancement separately. This page works best when linked to UK Maternity and Paternity Leave Guide 2026, Managing Employee Sickness Absence UK and the Maternity Pay Calculator.

Contractual maternity pay versus SMP

Some employers offer enhanced maternity packages, such as full pay for a short period followed by SMP. A calculator page should make clear whether it covers statutory minimum only or the employer’s enhanced scheme as well.

What records should employers keep?

Keep the MATB1 or equivalent evidence, the average weekly earnings calculation, payroll notes showing when SMP starts, and any correspondence confirming enhanced maternity pay terms. Good records reduce disputes and make HMRC recovery or audit questions easier to handle.

Top Rated

Deel

Deel helps payroll teams keep statutory leave records and employee documentation organised across changing pay periods.

Review payroll tools →

Affiliate link — we may earn a commission at no cost to you.

Schedule the whole 39 weeks at once

A simple SMP calendar created at the start of leave reduces payroll mistakes, especially where pay frequency or enhancements create changes mid-leave.

Maternity pay calculator employer checklist

Confirm service and earnings eligibility for SMP.
Calculate average weekly earnings using the correct period.
Check the current SMP rate before payroll runs.
Record the leave start date and expected return timing.
Separate contractual enhancement from statutory pay.
Keep evidence and payroll calculations on file.
Link family leave administration to maternity guidance and the Maternity Pay Calculator.

Frequently asked questions

Free Template: Maternity Pay Employer Checklist

A practical checklist covering eligibility, payroll setup and leave records.

maternity-pay-checklist.pdf

Key takeaways

A maternity pay calculator UK 2026 page should help employers confirm SMP eligibility, calculate the correct weekly structure and plan payroll before leave starts. It becomes far more useful when connected to family leave guidance, absence management and the Maternity Pay Calculator.