Statutory Maternity Pay is 90% of your earnings for 6 weeks, then the lower of £194.32 a week and 90% for 33 weeks.
Reference notes for the UK tax year 2026/27, computed from HMRC's published rates rather than copied from another site.
The full 39 weeks, in two stages:
| Weeks | Rate |
|---|---|
| 1 to 6 | 90% of average weekly earnings, no cap |
| 7 to 39 | lower of £194.32 and 90% of earnings |
| 40 to 52 | unpaid, unless your employer offers more |
SMP is taxable and National Insurance is due on it, so the figure that lands is lower again.
The 90% is based on earnings in a specific eight-week reference period before the qualifying week, which is why a pay rise or a quiet month just before can change the whole 39 weeks.
Contractual maternity pay from your employer is often more generous and usually replaces rather than adds to SMP. Check your policy before planning around statutory rates.
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Full deduction breakdowns, computed on 2026/27 rates:
| Salary | Take-home a year | Take-home a month |
|---|---|---|
| £25,000 after tax | £21,519.60 | £1,793.30 |
| £35,000 after tax | £28,719.60 | £2,393.30 |
| £50,000 after tax | £39,519.60 | £3,293.30 |
| £60,000 after tax | £45,357.40 | £3,779.78 |
- Sick pay calculator — the other statutory payment worked the same way
- Child Benefit calculator — check the charge once the baby arrives
- Tax rebate calculator — a partial year of pay often produces a refund
- UK tax rates and thresholds 2026/27 — every band and threshold on one page
- Take-home pay statistics — effective and marginal rates from £20,000 to £200,000, free to cite
- How the calculator works — the order of calculation and the source for every rate
- rates.json — the same figures as machine-readable JSON, no key required
- Statutory Sick Pay Calculator UK
- Marriage Allowance Calculator UK
- Child Benefit Calculator UK
- Tax-Free Childcare Calculator UK
Full index: UK Tax & Take-Home Pay Guide — twelve guides, twelve worked salary examples and a reference table covering the whole UK system.
Figures are for the 2026/27 tax year, which runs 6 April 2026 to 5 April 2027, and were checked against gov.uk on 28 August 2026.
Rates change every April, and often at a Budget. Check the tax year a figure belongs to before relying on it.
Found a wrong number? Open an issue with the figure and a gov.uk link. Tax errors are worth fixing quickly.
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