Home/UK/Statutory Maternity Pay Smp Paternity Calculator
👶 HMRC Rates 2026/27💷 £194.32 / Wk Standard Rate📅 39 Weeks Paid Maternity

Statutory Maternity Pay (SMP) & Paternity Calculator 2026/27

Estimate 2026/27 Statutory Maternity Pay over 39 weeks (90% of earnings for 6 weeks, then £194.32 cap for 33 weeks) and check Statutory Paternity Pay (SPP) and Shared Parental Pay (ShPP) rules.

SMP 39-Week Payment Estimator

Calculates 90% initial pay, £194.32 standard pay cap, and total gross maternity entitlement

£
Enter your average gross weekly earnings over the 8-week statutory relevant period.

Statutory Maternity Pay Assessment

Weeks 1–6 (90% AWE)
£540.00/wk
Total: £3240.00
Weeks 7–39 Rate
£194.32/wk
Total: £6412.56
Total 39-Wk SMP Pay
£9652.56
39 Weeks Paid
Weeks 1–6: Higher Rate (90% of £600.00 AWE)6 × £540.00 = £3240.00
Weeks 7–39: Standard Rate (Lower of £194.32 or 90% AWE)33 × £194.32 = £6412.56
Weeks 40–52: Remaining Maternity Leave13 Weeks Unpaid
TOTAL GROSS STATUTORY MATERNITY PAY£9652.56

2026/27 Statutory Family Pay Rates Summary

Statutory BenefitWeekly Payment Rate (2026/27)Max Duration
Statutory Maternity Pay (SMP) - Initial90% of Average Weekly Earnings (no cap)6 Weeks
Statutory Maternity Pay (SMP) - Standard£194.32 / week or 90% AWE (whichever lower)33 Weeks
Statutory Paternity Pay (SPP)£194.32 / week or 90% AWE (whichever lower)1 or 2 Weeks
Statutory Shared Parental Pay (ShPP)£194.32 / week or 90% AWE (whichever lower)Up to 37 Weeks

Employer Reclaim Rates from HMRC

Standard Employers: Can reclaim 92% of statutory maternity, paternity, adoption, and shared parental pay from HMRC through payroll.

Small Employers' Relief: Employers paying £45,000 or less in Class 1 National Insurance in the prior tax year can reclaim 109% (100% payment + 9% compensation).

Frequently Asked Questions (6 Detailed FAQs)

Statutory Maternity Pay is paid for up to 39 weeks. For the first 6 weeks, it pays 90% of average gross weekly earnings. For weeks 7 to 39, it pays £194.32 per week or 90% of average weekly earnings, whichever is lower.

You must earn an average of at least £129 per week, give required statutory notice and MAT B1 proof of pregnancy, and have worked continuously for your employer for at least 26 weeks into the qualifying week (15th week before expected week of childbirth).

Statutory Paternity Pay is £194.32 per week or 90% of average weekly earnings, whichever is lower, for 1 or 2 weeks of leave. Paternity Leave became a Day 1 employment right from April 2026, though Statutory Paternity Pay still requires 26 weeks of continuous employment.

From 6 April 2026, eligible employees can take Paternity Leave from day 1 of employment. However, receiving Statutory Paternity Pay still requires 26 weeks of service and average earnings of at least £129/week.

Parents can share up to 50 weeks of leave and up to 37 weeks of pay after maternity leave. Shared Parental Pay is paid at £194.32 per week or 90% of average weekly earnings, whichever is lower.

Standard employers reclaim 92% of statutory payments. Employers qualifying for Small Employers Relief (Class 1 NICs of £45,000 or less) reclaim 109% (100% payment + 9% compensation).

Official GOV.UK Sources

Live Expat FX Tool 0% Hidden Spread
International Money Transfer & FX Rates

Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.

High-Street Banks:~3.5% Hidden Markup
Wise Mid-Market:Zero Markup (Google Rate)
Compare Live Exchange Rate
⚡ Free live comparison • 50+ currencies supported

Key 2026/27 Statutory Benchmarks

Standard SMP/SPP Rate£194.32 / Wk
First 6 Weeks Rate90% AWE
Lower Earnings Limit£129 / Wk
Small Employer Reclaim109% Total

Related Employment Tools

🤒 UK Statutory Sick Pay (SSP) Calculator →💷 UK Paycheck Take-Home Calculator →