How much is SMP?
Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.
Direct answer
How much will land in the bank?
194.32per week, weeks 7 to 39 in 2026/27
If you earn 30,000 a year, your AWE is 576.92. Weeks 1 to 6 pay 519.23 per week (90% of AWE), and weeks 7 to 39 pay the statutory 194.32 per week. Total gross SMP is 9,527.94 over the 39-week leave. Tax and NI may apply on top of any allowance you have not yet used in the tax year.
The two phases
- Weeks 1 to 6: 90% of your average weekly earnings, with no upper cap.
- Weeks 7 to 39: the lower of 194.32 per week or 90% of your AWE.
Worked examples
| Annual salary | AWE | Weeks 1-6 weekly | Weeks 7-39 weekly | Total 39 weeks |
|---|---|---|---|---|
| 18,000 | 346.15 | 311.54 | 194.32 | 8,281.80 |
| 30,000 | 576.92 | 519.23 | 194.32 | 9,527.94 |
| 45,000 | 865.38 | 778.85 | 194.32 | 11,085.66 |
| 75,000 | 1,442.31 | 1,298.08 | 194.32 | 14,200.04 |
The flat-rate phase is the same 194.32 per week regardless of how high your salary is, because the statutory rate caps it. The only variation is in the first 6 weeks.
Can SMP ever exceed 194.32 in the flat-rate phase?
No. Statutory SMP for weeks 7 to 39 is capped at 194.32 per week for 2026/27. If your employer pays more, the extra is contractual maternity pay, not SMP. See enhanced schemes for what that looks like.
What if I earn below the Lower Earnings Limit?
If your AWE is less than 125 per week, you do not qualify for SMP. You may qualify for Maternity Allowance instead, paid by the DWP at the same 194.32 per week for up to 39 weeks if you meet the self-employed or recent-employment test.
FAQ
Is the 39-week total tax-free?
No. SMP is taxable as earnings and Class 1 NI applies. Many employees end the tax year with unused personal allowance and receive a refund.
Does part-time work change the figure?
Only via AWE. If you earn enough to clear the LEL, the formula is unchanged: 90% of AWE for 6 weeks, then the lower of 194.32 or 90% AWE for 33 weeks.