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

Maternity pay in Scotland

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

Direct answer

How much is SMP in Scotland?

£194.32per week, weeks 7 to 39, 2026/27

The same as everywhere else in the UK. SMP is set by UK-wide legislation (SI 2026/148): 90% of your average weekly earnings for 6 weeks, then £194.32 a week or 90% of earnings if lower, for 33 weeks. Two things differ in Scotland: Scottish income tax bands apply to SMP, and Social Security Scotland pays extra help such as the Best Start Grant (£796.65 for a first child) to families on qualifying benefits.

SMP rules in Scotland

Eligibility, the qualifying week, average weekly earnings, the 39-week pay period and the 52-week leave entitlement all work exactly as in England and Wales. Use the SMP calculator for your own schedule, and check the qualifying week to confirm you are eligible.

Scottish income tax on SMP

SMP goes through payroll, so a Scottish taxpayer (S tax code) pays Scottish income tax on it at these 2026/27 rates, announced at the Scottish Budget on 13 January 2026:

BandTaxable incomeRate
Starter£12,571 to £16,53719%
Basic£16,538 to £29,52620%
Intermediate£29,527 to £43,66221%
Higher£43,663 to £75,00042%
Advanced£75,001 to £125,14045%
TopOver £125,14048%

The bands assume the UK Personal Allowance of £12,570. Tax is worked out on your pay across the whole tax year, so the tax taken from SMP depends on what you earned before and after your leave. National Insurance on SMP is UK-wide and not devolved. See tax and NI on SMP.

Best Start Grant Pregnancy and Baby Payment

Social Security Scotland pays £796.65 for a first child and £398.35 for any child after that. You can claim from the end of the 24th week of pregnancy until the day your baby is 6 months old. It is not paid to everyone: you normally need to get a qualifying benefit, such as Universal Credit, Pension Credit, Housing Benefit, Income Support, income-based JSA or income-related ESA. If you are under 18 you can get it without being on a benefit.

Other Scottish support that stacks with SMP

If you do not qualify for SMP, you may get Maternity Allowance instead, which is also UK-wide.

Employer reclaim in Scotland

Identical to the rest of the UK. Employers reclaim 92% of SMP paid, or 109% under Small Employers’ Relief, through the EPS to HMRC.

Common questions

What is SMP in Scotland for 2026/27?
The same as the rest of the UK: 90% of your average weekly earnings for the first 6 weeks, then £194.32 per week (or 90% of average weekly earnings if lower) for the next 33 weeks. SMP is set by UK-wide legislation, the Social Security Benefits Up-rating Order 2026 (SI 2026/148), from 6 April 2026.
Is SMP taxed differently in Scotland?
SMP is paid through payroll like salary, so Scottish taxpayers pay Scottish income tax on it, using the six bands in the table above. National Insurance on SMP is the same UK-wide.
How much is the Best Start Grant Pregnancy and Baby Payment?
£796.65 for a first child and £398.35 for any later child, paid by Social Security Scotland. You can claim from the end of the 24th week of pregnancy until the day the baby is 6 months old. You normally need to be on a qualifying benefit such as Universal Credit, unless you are under 18.
Can I get SMP and the Best Start Grant together?
Yes. SMP is paid by your employer and the Best Start Grant is a separate Social Security Scotland payment, so one does not stop the other. The grant depends on you or your partner getting a qualifying benefit such as Universal Credit.