Maternity pay calculator

What Statutory Maternity Pay leaves you with after tax and National Insurance, and the gap against your normal take-home. 2026/27 rates.

By James Burfield Rates from gov.uk, checked 17 July 2026 How this works

What you get, stage by stage

Tax year 2026/27 Rates checked 2026-07-17 Runs entirely in your browser

How Statutory Maternity Pay works

It comes in two stages and then stops.

Weeks 1 to 6: 90% of your average weekly earnings, with no cap. This is the only part tied to what you actually earn.

Weeks 7 to 39: the lower of 90% of your average weekly earnings or £194.32 a week.

Weeks 40 to 52: you can still be off, but there is no pay.

The week 7 cliff

The higher your salary, the harder this lands. On £60,000 the first six weeks pay about £1,038 a week. Week 7 pays £194.32. Nothing changes except the calendar.

The crossover sits at about £216 a week, roughly £11,200 a year. Below that, 90% of your earnings is already under the statutory rate, so the cap never applies and there is no drop at all. The rule is "whichever is lower", which means the statutory rate is a ceiling and not a floor. It tops nobody up.

It is taxed like wages

Which is the reason this page exists. Every figure here is what reaches your account. If what you need instead is the shape of the year, how long the money lasts and where it steps down across all 52 weeks of leave, Toolbay's maternity leave calculator maps that in gross.

gov.uk puts it plainly: tax and National Insurance are deducted. SMP is earnings and runs through PAYE. Most maternity calculators quote you a gross figure and stop, which is not the number that reaches your account. This one runs it through the same take-home calculation as a salary.

One quiet upside: because your income for the year is usually far lower during maternity leave, more of it sits inside your Personal Allowance. Many people overpay through PAYE and are owed a refund.

If you do not qualify

You need 26 weeks of continuous employment with the same employer by the qualifying week, the 15th week before your due date, and average weekly earnings of at least £129. That threshold is the National Insurance lower earnings limit. Below it there is no SMP, though Maternity Allowance from the DWP may be available instead. That is a different benefit with different rules and is not worked out here.

Questions

How much is Statutory Maternity Pay?

Ninety per cent of your average weekly earnings for the first 6 weeks, then the lower of 90% or £194.32 a week for the next 33 weeks. That is 39 weeks of pay out of 52 weeks of leave. The last 13 weeks are unpaid.

Why does my maternity pay drop so much at week 7?

Because the first 6 weeks are the only ones tied to your actual salary. From week 7 you get the flat statutory rate of £194.32 a week no matter what you earn. Someone on £60,000 goes from about £1,038 a week to £194.32, a fall of roughly 81%, from one week to the next.

Is maternity pay taxed?

Yes. gov.uk is explicit that "Tax and National Insurance will be deducted". SMP is treated as earnings and runs through PAYE exactly like wages. Because your total income for the year is usually much lower during maternity leave, you often end up paying proportionally less tax, and sometimes get a refund.

Do I qualify for Statutory Maternity Pay?

You need to have worked for the same employer continuously for at least 26 weeks by the qualifying week, which is the 15th week before your baby is due, and to earn at least £129 a week on average. That £129 figure is the National Insurance lower earnings limit. If you do not qualify you may be able to claim Maternity Allowance from the DWP instead.

What if I earn less than the statutory rate?

Then the flat rate never applies to you and there is no week 7 drop: you stay on 90% of your average weekly earnings for all 39 weeks. The rule is "whichever is lower", so the statutory rate is a ceiling rather than a floor. It does not top anyone up.

How long can I take off?

Fifty-two weeks of leave, regardless of pay. Only 39 of those weeks are paid, so the final 13 weeks are unpaid unless your employer offers something better. You do not have to take all of it, but you must take at least 2 weeks after the birth, or 4 if you work in a factory.