Rates set by The Social Security Benefits Up-rating Order 2026 (SI 2026/148). Effective 6 April 2026.Reviewed 24 July 2026

Statutory Maternity Pay calculator, 2026/27 deep mode

Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.

Direct answer

What does the deep calculator add?

The homepage calculator takes three inputs. This deep version adds salary sacrifice and an in-period pay rise, so you can model the two situations that most often change the SMP figure once payroll runs it for real.

Your numbers

All numbers update as you type. Math is described on the calculator page.

Weeks 1 to 6

£605.77

90% of AWE

Weeks 7 to 39

£194.32

flat rate

Total over 39 weeks

£10047.18

gross SMP

  1. Wk 1
  2. Wk 2
  3. Wk 3
  4. Wk 4
  5. Wk 5
  6. Wk 6
  7. Wk 7
  8. Wk 8
  9. Wk 9
  10. Wk 10
  11. Wk 11
  12. Wk 12
  13. Wk 13
  14. Wk 14
  15. Wk 15
  16. Wk 16
  17. Wk 17
  18. Wk 18
  19. Wk 19
  20. Wk 20
  21. Wk 21
  22. Wk 22
  23. Wk 23
  24. Wk 24
  25. Wk 25
  26. Wk 26
  27. Wk 27
  28. Wk 28
  29. Wk 29
  30. Wk 30
  31. Wk 31
  32. Wk 32
  33. Wk 33
  34. Wk 34
  35. Wk 35
  36. Wk 36
  37. Wk 37
  38. Wk 38
  39. Wk 39
Weeks 1 to 6: 90% of AWE(£605.77/wk)Weeks 7 to 39: flat rate(£194.32/wk)

MATB1 earliest

2026-07-14

Midwife may issue from 20 weeks before EWC

Qualifying week

2026-08-18

15th week before EWC

Earliest leave start

2026-09-15

11 weeks before EWC

Notice deadline

2026-08-18

End of qualifying week

39-week SMP schedule (gross, tax, NI, net)
WeekGross SMPIncome taxNINet
Week 190% phase£605.77£72.81£29.10£503.86
Week 290% phase£605.77£72.81£29.10£503.86
Week 390% phase£605.77£72.81£29.10£503.86
Week 490% phase£605.77£72.81£29.10£503.86
Week 590% phase£605.77£72.81£29.10£503.86
Week 690% phase£605.77£72.81£29.10£503.86
Week 7flat rate£194.32£0.00£0.00£194.32
Week 8flat rate£194.32£0.00£0.00£194.32
Week 9flat rate£194.32£0.00£0.00£194.32
Week 10flat rate£194.32£0.00£0.00£194.32
Week 11flat rate£194.32£0.00£0.00£194.32
Week 12flat rate£194.32£0.00£0.00£194.32
Week 13flat rate£194.32£0.00£0.00£194.32
Week 14flat rate£194.32£0.00£0.00£194.32
Week 15flat rate£194.32£0.00£0.00£194.32
Week 16flat rate£194.32£0.00£0.00£194.32
Week 17flat rate£194.32£0.00£0.00£194.32
Week 18flat rate£194.32£0.00£0.00£194.32
Week 19flat rate£194.32£0.00£0.00£194.32
Week 20flat rate£194.32£0.00£0.00£194.32
Week 21flat rate£194.32£0.00£0.00£194.32
Week 22flat rate£194.32£0.00£0.00£194.32
Week 23flat rate£194.32£0.00£0.00£194.32
Week 24flat rate£194.32£0.00£0.00£194.32
Week 25flat rate£194.32£0.00£0.00£194.32
Week 26flat rate£194.32£0.00£0.00£194.32
Week 27flat rate£194.32£0.00£0.00£194.32
Week 28flat rate£194.32£0.00£0.00£194.32
Week 29flat rate£194.32£0.00£0.00£194.32
Week 30flat rate£194.32£0.00£0.00£194.32
Week 31flat rate£194.32£0.00£0.00£194.32
Week 32flat rate£194.32£0.00£0.00£194.32
Week 33flat rate£194.32£0.00£0.00£194.32
Week 34flat rate£194.32£0.00£0.00£194.32
Week 35flat rate£194.32£0.00£0.00£194.32
Week 36flat rate£194.32£0.00£0.00£194.32
Week 37flat rate£194.32£0.00£0.00£194.32
Week 38flat rate£194.32£0.00£0.00£194.32
Week 39flat rate£194.32£0.00£0.00£194.32

How the math works

Average weekly earnings is taken from the 8 weeks before the qualifying week. For an evenly paid salaried employee this is annual gross divided by 52. The first 6 weeks of SMP pay 90% of AWE with no cap. The next 33 weeks pay the lower of 90% AWE or the 2026/27 statutory rate of £194.32 per week.