HMRC Maternity Calculator
Ellie SleightholmUse this maternity pay calculator to work out exactly what you will receive during maternity leave in the 2026/27 tax year.
Enter your salary and due date, and it shows your Statutory Maternity Pay week by week, your key leave dates, your estimated take-home after tax, and how much you may need to save before your leave starts. It also covers enhanced maternity packages and maternity allowance.
The headline figures for babies due from 6 April 2026: SMP pays 90% of your average weekly earnings for the first 6 weeks with no upper limit, then £194.32 a week for the next 33 weeks, or 90% of your earnings if that is lower. That is 39 paid weeks out of a maximum of 52 weeks of leave.
- Of average weekly earnings for weeks 1 to 6, no cap
- 90%
- A week for weeks 7 to 39 (or 90% if lower)
- £194.32
- Paid weeks out of the maximum leave
- 39 of 52
Step by step
How to Use This Maternity Pay Calculator
- 1
Choose your situation
Statutory Maternity Pay, an enhanced package from your employer, or Maternity Allowance if you do not qualify for SMP.
- 2
Enter your salary
Annually, monthly, or weekly, whichever you know. If your pay varies or you received a bonus recently, you can enter your actual earnings from the 8-week calculation window instead for a precise result.
- 3
Add your due date
The calculator instantly maps your qualifying week, the earliest date you can start leave, your notification deadline, and your date of return to work.
- 4
Switch to after-tax figures
See what actually lands in your bank account each month, not just the gross entitlement.
- 5
Building an enhanced package?
Add your employer's tiers, for example, 8 weeks of full pay, then 18 weeks of half pay plus SMP, and the calculator blends it all into one schedule.
Average weekly earnings
How Is Maternity Pay Calculated?
Statutory Maternity Pay is calculated from your average weekly earnings, known as AWE. HMRC looks at your gross pay in the 8 weeks (or two monthly payslips) before the end of your qualifying week, which is the 15th week before your expected week of childbirth.
For monthly paid employees, the official method averages those two payslips, multiplies by 12, and divides by 52.
Two details catch people out here
First
Bonuses and overtime count
AWE uses actual taxed earnings in that window, so overtime, commission, and bonuses paid in those 8 weeks all count.
A well-timed bonus increases your first 6 weeks of SMP because those weeks pay a full 90% with no cap.
Second
Pay rises must be reflected
A pay rise awarded any time before your leave ends must be reflected in your SMP calculation, so tell payroll if you get one.
Once your AWE is set, the payment structure is:
| Period | What you receive in 2026/27 |
|---|---|
| Weeks 1 to 6 | 90% of your average weekly earnings, no cap |
| Weeks 7 to 39 | £194.32 a week, or 90% of AWE if lower |
| Weeks 40 to 52 | Unpaid, unless your employer pays enhanced maternity pay |
Key dates
Your Maternity Leave Dates
Alongside the money, the calculator works out every date that matters:
15 weeks before
Qualifying week
The 15th week before your expected week of childbirth. Your eligibility and your AWE are both fixed by this week.
By the end of the qualifying week
Notification deadline
You must tell your employer you are pregnant, your due date, and your intended start date by the end of the qualifying week, normally with your MAT B1 certificate.
11 weeks before
Earliest leave start
11 weeks before the expected week of childbirth. If the baby arrives before your planned start, leave begins the day after the birth.
4 weeks before
Sickness trigger
If you are off work with a pregnancy-related illness in the 4 weeks before your due date, maternity leave starts automatically.
Up to 52 weeks
Return date
Full maternity leave is 52 weeks: 26 weeks of ordinary leave and 26 of additional leave. You can return earlier by giving your employer 8 weeks' notice.
Real numbers
Worked Examples
Example 1: £30,000 salary
Amelia · full time
AWE £576.92
- Weeks 1 to 6 (90%)
- £519.23 a week
- Weeks 7 to 39 (flat rate)
- £194.32 a week
Amelia earns £30,000 a year, so her AWE is £576.92. Her first 6 weeks' pay is 90% of that, which is £519.23 a week. From week 7, she drops to the flat rate of £194.32 because it is lower than her 90% figure. Across 39 weeks, she receives about £9,528 gross.
Example 2: £10,000 salary, part-time
Priya · part time
AWE £192.31
- 90% of earnings
- £173.08 a week
- Flat rate
- £194.32 a week
- Paid all 39 weeks at
- £173.08 a week
Priya earns £10,000 a year, an AWE of £192.31. Ninety percent of her earnings is £173.08, which is below the flat rate, so she receives £173.08 a week for all 39 weeks, around £6,750 in total.
That fall from £519 to £194 a week at week 7 is the moment most household budgets feel it, and it is exactly what the savings section of the calculator plans for.
The calculator handles Priya's switch automatically, which is why two people can have very different payment patterns from the same rules.
Tax
Is Maternity Pay Taxed?
Yes. SMP is treated as normal earnings, so income tax and National Insurance come off through payroll like any other pay. You do not get your full salary on maternity leave, and you do not get SMP tax-free.
In practice, most mothers pay far less tax during leave than they expect, and many pay none at all in the flat-rate months. PAYE works cumulatively across the tax year: if you paid tax on a normal salary from April to your leave start, your unused tax-free allowance builds up each month once your income drops, and payroll automatically refunds or reduces tax in later months.
- Fresh personal allowance if your leave straddles two tax years
- £12,570
- A week, which sits well below that allowance
- £194.32
Maternity Allowance, by contrast, is completely tax-free. To see precise monthly take-home figures for your salary, this calculator applies the 2026/27 tax bands for you.
Employer schemes
Enhanced and Occupational Maternity Pay
SMP is only the legal minimum, and it is your employer who pays it, reclaiming at least 92% from HMRC (small employers reclaim 109% in 2026/27).
Many employers pay more than the minimum through an enhanced or occupational maternity scheme. Common structures include:
Full pay
for the first 12 weeks
Half pay plus SMP
for six months
Double SMP
for the full 33 weeks
Two things to check in your contract before relying on an enhanced package
First
Service requirements
Occupational schemes usually need 12 months of employment, measured earlier than you might expect.
Second
Repayment clauses
Unlike SMP, which is never repayable, some employers require you to repay the enhanced portion if you do not return to work for a minimum period.
The enhanced mode in the calculator lets you enter any tier structure and see the blended result week by week.
Not eligible for SMP?
Maternity Allowance: If You Do Not Qualify for SMP
If you are self-employed, have changed jobs recently, or your earnings are below the threshold, your employer gives you form SMP1, and you claim maternity allowance from the DWP instead. It pays up to the same £194.32 a week for 39 weeks.
The test period
You have been employed or self-employed for at least 26 of the 66 weeks before your due date.
You earned at least £30 a week in any 13 of those weeks.
- Maximum a week
- £194.32
- Paid for up to
- 39 weeks
- Minimum a week for self-employed mothers
- £27
- Maternity Allowance is not taxable
- Tax-free
Self-employed mothers receive between £27 and the full £194.32 a week, depending on their Class 2 National Insurance record, and can make voluntary contributions to top up.
If you run your own business, our sole trader vs limited company calculator shows how your profits are taxed under each structure. Maternity Allowance is not taxable, which partly closes the gap with SMP for lower earners.
Planning ahead
How Much Should You Save Before Maternity Leave?
The honest answer is a personal calculation, not a universal figure, and it is the final output of this calculator.
The method is simple: take your normal monthly take-home pay, subtract your maternity income for each month of planned leave, and add up the shortfall.
A few practical levers make the number smaller
Taking accrued annual leave at full pay before starting maternity leave shortens the gap, and you keep building holiday entitlement all through maternity leave, which many people use to pad the return.
You can also work up to 10 keeping-in-touch days at an agreed rate without losing SMP.
If you share costs with a partner, agreeing on the new split before the income drops avoids awkward conversations later.
An enhanced package shrinks the gap further.
Questions
Frequently Asked Questions
Do I get my full salary on maternity leave?
Only if your employer's enhanced scheme pays it. Statutory Maternity Pay never matches full salary: the closest it gets is 90% of average earnings for the first 6 weeks, after which most people drop to £194.32 a week.
How much is statutory maternity pay from April 2026?
The standard weekly rate is £194.32 from 6 April 2026, up from £187.18 in 2025/26. The 90% rate for the first 6 weeks is uncapped and depends entirely on your earnings.
Who actually pays the 90%, my employer or the government?
Your employer pays all of your SMP through payroll and then reclaims at least 92% of it from HMRC by reducing their PAYE bill. Small employers reclaim 109% in 2026/27. So it arrives like wages, but the government ultimately funds nearly all of it.
How long does maternity pay last?
SMP lasts 39 weeks. Maternity leave itself can last 52 weeks, so the final 13 weeks are unpaid unless your employer offers more. Maternity Allowance also pays for up to 39 weeks.
Can I take 7 months' maternity leave instead of a year?
Yes. You can take any length up to 52 weeks, as long as you take the compulsory 2 weeks after birth. Around 7 to 9 months is a common choice because it covers most or all of the paid period. Give your employer 8 weeks' notice if you return earlier than originally planned.
When do I have to tell work I am pregnant?
By the end of the qualifying week, the 15th week before your due date, which is roughly week 25 of pregnancy. Most people tell their employer earlier to access antenatal leave rights and risk assessments, but that is the legal deadline for securing SMP.
Do I have to pay SMP back if I do not return to work?
No. SMP is yours regardless of whether you return, even if you resign during leave. Enhanced maternity pay is different: many occupational schemes require repayment of the extra portion if you leave within a set period, so check your contract.
Does maternity pay change if I am having twins?
No. SMP and maternity leave are per pregnancy, not per baby, so twins do not double the entitlement. The full official rules are on GOV.UK's maternity pay and leave guide.