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 | 14,201.04 |
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 £129 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.