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Maternity Pay Calculator UK Guide: Statutory Maternity Pay (SMP) and Maternity Allowance
Maternity pay in the UK determines how much financial support you receive during maternity leave, based on your earnings, employment status, and National Insurance contributions.
This guide explains how to calculate your maternity pay for the 2025/2026 tax year, using official HMRC thresholds and real examples. It covers both Statutory Maternity Pay (SMP) for employees and Maternity Allowance for self-employed parents, detailing current rates, qualifying conditions, and average weekly earnings (AWE) rules.
With our maternity pay calculator, you can forecast your total entitlement accurately and plan your leave with confidence supported by expert UK tax and accounting insights.
DIY Statutory Maternity Pay Calculator (SMP): A 5-Step Manual Guide
This section acts as a simple, powerful maternity pay calculator tool, enabling you to manually work out your Statutory Maternity Pay (SMP) entitlement. This guide uses the statutory rates for the 2025/2026 tax year.
Follow these five essential steps to accurately calculate maternity pay (SMP).
Step 1: Pinpoint Your Key Dates and Eligibility
The entire maternity pay calculator process hinges on your Expected Week of Childbirth (EWC) and the associated dates.
Determine the Dates
| Your Data Point | Input | Calculation (Example) |
| Expected Week of Childbirth (EWC): | Date your baby is due (e.g., 20/03/2026) | The week (Sunday-Saturday) containing your due date. |
| Qualifying Week (QW): | Date to Calculate: | Count back 15 full weeks from the start of your EWC. This is the most crucial date for eligibility. |
| Relevant Period End Date: | Date to Identify: | The last normal payday on or before the Saturday of your Qualifying Week. |
| Relevant Period Start Date: | Date to Identify: | The day after the last normal payday 8 weeks before the Relevant Period End Date. |
Confirm Eligibility (Check 1 of 3)
You must have been continuously employed for at least 26 weeks up to and including the Saturday of your Qualifying Week.
| Eligibility Check | Answer | Result |
| Continuous Service Met? | YES / NO | (If NO, you are ineligible for SMP and must check for Maternity Allowance.) |
Step 2: Calculate Your Average Weekly Earnings (AWE)
This is the most critical step for the SMP calculator. AWE determines both eligibility (Check 2 of 3) and the rate of your first 6 weeks’ pay.
Gather Gross Earnings
You need the total gross earnings (before tax/NICs) you received during your 8-week Relevant Period (from Step 1). This includes bonuses, commission, and overtime.
Calculate AWE
The method depends on how frequently you are paid (weekly, monthly, etc.).
| Pay Frequency | Formula to Calculate Average Weekly Earnings (AWE) |
| Weekly Paid | $\text{AWE} = \text{Total Gross Earnings (A)} \div 8$ |
| Monthly Paid | $\text{AWE} = (\text{Total Gross Earnings (A)} \div 2) \times 12 \div 52$ |
| Other | $\text{AWE} = \text{Total Gross Earnings (A)} \div \text{Number of Weeks in the Period}$ |
Confirm Eligibility (Check 2 of 3)
Your AWE must be at least equal to the Lower Earnings Limit (LEL) for National Insurance contributions in the 2025/2026 tax year, which is £125 per week.
| Eligibility Check | Your AWE (B) | Minimum LEL | Result |
| Minimum Earnings Met? | £ [B] | £125.00 | (If B is less than £125.00, you are ineligible for SMP and must check for Maternity Allowance.) |
(Assuming you passed both checks, proceed to Step 3)
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Step 3: Determine Your Statutory Maternity Pay (SMP) Tier 1 Rate (First 6 Weeks)
For the first 6 weeks of your maternity leave, your pay is a straightforward 90% of your AWE. This is known as the ‘Higher Rate’.
| Calculation | Weekly Rate | Total (6 Weeks) |
| Tier 1 (90% of AWE) | £ [C] | £ [D] |
Step 4: Determine Your Statutory Maternity Pay (SMP) Tier 2 Rate (Remaining 33 Weeks)
For the next 33 weeks, your pay is the lower of two amounts: 90% of your AWE, or the Statutory Flat Rate.
The Statutory Flat Rate for 2025/2026 is £187.18 per week.
Compare and Select the Lower Rate
| Rate to Compare | Value | Result (LOWER) |
| 90% of AWE (Tier 1 Weekly Rate from Step 3) | £ [C] | £ [E] |
| Statutory Flat Rate (2025/2026) | £187.18 |
| Calculation | Weekly Rate | Total (33 Weeks) |
| Tier 2 (Lower of the two) | £ [E] | £ [F] |
Step 5: Final Maternity Pay Calculator Summary (Gross Pay)
Add the two tiers together to get your total gross Statutory Maternity Pay for the full 39 weeks.
| Period | Weekly Rate | Duration | Gross Total |
| Tier 1 (First 6 Weeks) | £ [C] | 6 Weeks | £ [D] |
| Tier 2 (Next 33 Weeks) | £ [E] | 33 Weeks | £ [F] |
| Total Statutory Maternity Pay (39 Weeks) | £ [G] = [D] + [F] |
Important Final Note: Tax and National Insurance
Remember, this total is a gross figure. Your employer must deduct Income Tax and National Insurance contributions from your weekly or monthly SMP payments. Your final take-home (net) pay will be less than the calculated weekly rates (C and E). Use a standard tax calculator to estimate your net income.
Understanding the UK Maternity Pay: SMP vs. Maternity Allowance
Before diving into the numbers and a detailed statutory maternity pay calculator guide, it’s essential to understand the distinction between the two primary forms of financial support for new mothers in the UK. Your employment status determines which calculation is relevant to you.
| Payment Type | Eligibility Criteria | Who Pays It | Relevant Status |
| Statutory Maternity Pay (SMP) | Must be an employee, meet continuous service, and minimum average earnings (Lower Earnings Limit). | Your Employer | Employed |
| Maternity Allowance (MA) | Do not qualify for SMP (e.g., failed the service or earnings test) or are self-employed (paying Class 2 NICs). | HM Revenue & Customs (HMRC)/Department for Work and Pensions (DWP) | Self-Employed or Non-SMP Eligible Employee |
The phrase “maternity pay calculator” most commonly refers to calculating the more complex Statutory Maternity Pay (SMP), which we will detail first. However, we will also fully cover the less common but equally important Maternity Allowance calculation.
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Decoding the Statutory Maternity Pay Calculator (SMP)
Statutory Maternity Pay (SMP) is the legal minimum amount your employer must pay you for a period of up to 39 weeks. It is calculated based on your average earnings during a specific period. Getting this calculation right is crucial for an accurate maternity pay calculator result.
The Crucial SMP Eligibility Criteria
To qualify for SMP, you must meet three key tests:
A. The Continuous Employment Test
You must have worked for your employer for a continuous period of at least 26 weeks into the Qualifying Week (QW).
What is the Qualifying Week? The QW is the 15th week before the week your baby is due (EWC – Expected Week of Childbirth).
B. The Earnings Test (Lower Earnings Limit – LEL)
Your average weekly earnings (AWE) in the Relevant Period must be at least the Lower Earnings Limit (LEL) for National Insurance contributions (NICs).
For the 2025/2026 tax year, the LEL is £125 per week. You must earn at least this amount, on average, during the relevant calculation period.
C. The Notice Test
You must give your employer notice of your intention to stop work for maternity leave and start receiving SMP at least 28 days before you want your pay to start. You must also provide your maternity certificate (Form MATB1), which a doctor or midwife issues around 20 weeks of pregnancy.
Defining the ‘Relevant Period’ for Your Average Weekly Earnings (AWE)
This is the most complex part of any maternity pay calculator and is where professional tax advice is most critical. Your SMP is not based on your current salary; it’s based on your gross earnings during a specific eight-week reference window, known as the Relevant Period.
The Relevant Period is the eight weeks leading up to and including the last payday before the end of your Qualifying Week.
Example for a Weekly-Paid Employee:
Expected Week of Childbirth (EWC): Sunday, 16th November 2025
Qualifying Week (QW) (15th week before EWC): Sunday, 3rd August 2025, to Saturday, 9th August 2025
Relevant Period (RP): The 8-week period ending with the last payday on or before Saturday, 9th August 2025.
Your average weekly earnings (AWE) are calculated by taking your total gross pay during this 8-week period and dividing it by 8.
The Two-Tier Statutory Maternity Pay Calculation
Once you have your Average Weekly Earnings (AWE), the SMP calculator formula is applied over the 39-week payment period:
Tier 1: The First 6 Weeks (The ‘Higher Rate’)
For the first 6 weeks, you will receive:
This amount is paid regardless of the statutory flat rate. If you have high earnings, this is your most financially significant period.
Tier 2: The Next 33 Weeks (The ‘Lower Rate’)
For the subsequent 33 weeks (weeks 7 to 39), you will receive the lower of the following two figures:
90% of your Average Weekly Earnings (AWE)
The Statutory Flat Rate (for 2025/2026: £187.18 per week)
| Statutory Maternity Pay Rate (2025/2026 Tax Year) |
| Weeks 1 to 6: 90% of Average Weekly Earnings (AWE) |
| Weeks 7 to 39: The lower of £187.18 per week OR 90% of AWE |
The total period for Statutory Maternity Pay is 39 weeks. You are entitled to a maximum of 52 weeks of maternity leave, but the final 13 weeks are generally unpaid.
Tax and National Insurance on SMP
It is a common mistake to assume SMP is a tax-free benefit. It is not. Statutory Maternity Pay is treated as taxable income, just like regular salary.
Expert Tax Advice: Your employer will deduct Income Tax and National Insurance (NICs) from your weekly or monthly SMP payments using your current PAYE tax code. This means the figure you get from an online maternity pay calculator will be a gross amount, and your net (take-home) pay will be lower. To get a true picture of your cash flow, you must factor in these deductions, something a basic maternity calculator often overlooks.
The Power of the NHS Maternity Pay Calculator and Enhanced Schemes
While the figures above represent the Statutory Maternity Pay (SMP) minimum, many UK employers, particularly large organisations and the NHS, offer ‘Enhanced’ or ‘Contractual’ maternity pay schemes.
An NHS maternity pay calculator or a custom company calculator often reflects a much more generous offer, such as full pay for the first 8, 12, or even 26 weeks, before reverting to the SMP flat rate.
Actionable Step: Always check your employment contract, staff handbook, or consult your HR department to see if you are eligible for an enhanced scheme. This could significantly impact your total income during your maternity leave.
Beyond SMP - Maternity Allowance and Other Options
What happens if your maternity pay calculator result shows you are not eligible for SMP because you do not meet the continuous employment or the £125 LEL earnings rule? You may qualify for Maternity Allowance (MA).
Who Claims Maternity Allowance?
You will need to claim Maternity Allowance from the DWP (Department for Work and Pensions) via the HMRC Maternity Pay Calculator channel if you are:
Self-employed.
An employee who does not qualify for Statutory Maternity Pay (SMP).
Doing unpaid work for your spouse or civil partner’s business.
The Maternity Allowance Calculation and Rates
The Maternity Allowance is paid for up to 39 weeks. There are different rates depending on your National Insurance contributions and earnings.
The High Rate of Maternity Allowance
To get the maximum amount, you must have:
Been employed or self-employed for at least 26 weeks in the 66 weeks before the baby is due.
Earned at least £30 a week, on average, in any 13 of those 66 weeks.
If you meet these criteria, the rate is the lower of:
£187.18 per week (the statutory maximum for 2025/2026)
90% of your average weekly earnings
The Low Rate of Maternity Allowance
If you are doing unpaid work for your spouse or civil partner’s business, you may qualify for a lower rate of £27 per week for up to 14 weeks.
For Self-Employed Individuals: The MA calculation for self-employed mothers involves checking your Class 2 National Insurance contributions. You’ll need to provide proof of earnings (e.g., self-assessment tax returns, invoices) to HMRC to calculate the 90% of average earnings figure. This makes a reliable, detailed maternity pay calculator for the self-employed vital.
Maternity Allowance and Other Benefits
Maternity Allowance is not subject to tax or National Insurance deductions at the point of payment, unlike SMP. However, it can affect your entitlement to other benefits, such as Universal Credit. Always use a comprehensive benefits maternity calculator or seek professional advice to understand the overall impact on your household finances.
Essential Dates and Deadlines for the Maternity Leave Calculator
A maternity leave calculator is just as important as a maternity pay calculator. Getting your dates right is fundamental to securing your rights and pay on time.
Key Dates Centred on Your Expected Week of Childbirth (EWC)
| Event/Deadline | Timeline from EWC | Significance for Maternity Leave Calculator |
| Qualifying Week (QW) | 15th Week before EWC | Sets the Relevant Period for SMP calculation. |
| Maternity Leave/Pay Notification | By the 15th Week before EWC | The latest date you must notify your employer of your intention to take leave and claim maternity pay. |
| Earliest Start Date for Leave | 11th Week before EWC | The earliest date you can legally start your maternity leave. |
| Statutory Pay Period Starts | Day you start leave (or automatically if pregnancy-related absence occurs in the final 4 weeks). | The first day of the 39-week SMP or Maternity Allowance period. |
| End of Ordinary Maternity Leave (OML) | 26 Weeks after leave starts | Entitles you to return to the same job on the same terms. |
| End of Additional Maternity Leave (AML) | 52 Weeks after leave starts | Marks the maximum statutory period of maternity leave. The final 13 weeks are unpaid. |
The Power of the Maternity Calculator for Dates
An accurate maternity calculator or maternity leave calculator will use your Expected Week of Childbirth (EWC) to automatically work out all of these critical deadlines and pay windows. This removes the administrative burden of manually counting weeks, allowing you to focus on more important preparations.
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Key Terminology and Advanced SMP Calculator Considerations
To further enhance your Expertise and ensure an accurate calculate maternity pay outcome, here is a glossary of key terms and advanced topics often missed by basic online tools.
Key Terms
Average Weekly Earnings (AWE): The gross amount used to calculate the higher rate of SMP. Must be calculated over the Relevant Period, not just the last few payslips.
Lower Earnings Limit (LEL): The minimum amount you must earn per week (£125 for 2025/2026) to be eligible for SMP. If your AWE is below this, you are not eligible for SMP and must check for Maternity Allowance.
Qualifying Week (QW): The 15th week before the EWC. This date is the anchor for all eligibility and calculation checks.
Expected Week of Childbirth (EWC): The week (Sunday to Saturday) in which your baby is due.
Advanced Tax and Payroll Scenarios
The Impact of Bonuses and Commission
If you received a bonus or high commission during your 8-week Relevant Period, your Average Weekly Earnings will be significantly higher, leading to a much higher SMP payment for the first 6 weeks. This demonstrates the critical nature of the Relevant Period definition.
KIT Days (Keeping in Touch Days)
You can work up to 10 KIT days during your maternity leave without losing your SMP or Maternity Allowance. However, you must be paid for these days. The rules on how this pay affects your statutory entitlement are complex and require careful payroll management to avoid losing a week’s SMP.
Shared Parental Leave and Pay (ShPL/ShPP)
Following the birth, you may opt to end your maternity leave early and share the remaining leave and pay entitlement with your partner. This is known as Shared Parental Leave and Pay. A dedicated maternity calculator for Shared Parental Pay uses the same flat rate as the lower rate of SMP (£187.18 per week or 90% of AWE, whichever is lower) but requires complex notice periods and detailed planning.
The HMRC Maternity Pay Calculator for Employers
While employees can use public tools, employers often rely on the official HMRC maternity pay calculator and their payroll software to ensure legal compliance. If you believe your employer’s calculation is wrong, this is the tool to use for a definitive check.
What Makes a Good Online Maternity Pay Calculator?
A truly reliable maternity pay calculator must:
Ask for the EWC (Expected Week of Childbirth): This anchors all date and period calculations.
Ask for the ‘Relevant Period’ Gross Earnings: It must specify the 8-week window and not simply your annual salary.
Use Up-to-Date Rates: It must incorporate the current Statutory Maternity Pay flat rate (e.g., £187.18 for 2025/2026).
Clearly Differentiate SMP vs. MA: It should advise on Maternity Allowance if the SMP eligibility requirements (especially the LEL of £125) are not met.
Provide a Breakdown: The result should clearly show the 6-week higher rate and the 33-week lower rate for the total 39-week payment period.
The Bottom Line
Understanding how to calculate maternity pay is arguably one of the most critical financial steps you will take during your pregnancy. The statutory minimums for SMP, including the initial 90% of earnings and the flat rate of £187.18 for 2025/2026, provide a financial safety net, but an accurate maternity pay calculator is the only way to plan your cash flow effectively. Always verify your eligibility against the LEL and the continuous employment rule.
If you are an employee, your first step is to check your Average Weekly Earnings during the Relevant Period to establish the 90% rate for the first 6 weeks and determine how much you will receive for the next 33 weeks. If you are self-employed or fall short of the SMP criteria, immediately investigate Maternity Allowance.
By applying the professional guidance within this detailed breakdown, you can move from confusion to clarity, ensuring your maternity leave is financially secure.
Disclaimer: The results provided by this calculator are for informational and general guidance purposes only. While we strive to ensure accuracy, the figures should not be considered financial, tax, or legal advice. Tax laws and thresholds are subject to change, and individual circumstances may vary.
We strongly recommend consulting with a qualified accountant, tax advisor, or HMRC directly before making any financial decisions based on these calculations.
Use of this tool is entirely at your own risk, and TaxCalculatorsUK accepts no liability for any loss or damage arising from reliance on the information provided.
