If an employee tells you they are pregnant, you have a legal duty to pay them Statutory Maternity Pay, provided they qualify. Getting the rate, timing and reclaim process right protects both your employee and your business from a costly mistake. This guide covers the current 2026/27 rates, who qualifies, and how employers reclaim the cost from HMRC.
Quick Answer
Statutory Maternity Pay runs for up to 39 weeks. The first 6 weeks are paid at 90% of the employee’s average weekly earnings, with no cap. The remaining 33 weeks are paid at £194.32 a week for 2026/27, or 90% of average weekly earnings if that figure is lower. Most employers can reclaim 92% of what they pay from HMRC, and small employers can reclaim 103%.
Current SMP Rates for 2026/27
| Period | Rate |
|---|---|
| Weeks 1 to 6 | 90% of average weekly earnings, no cap |
| Weeks 7 to 39 | £194.32 per week, or 90% of average weekly earnings if lower |
| Weeks 40 to 52 | Unpaid, unless the employer offers enhanced maternity pay |
The £194.32 weekly rate applies from 6 April 2026, up from £187.18 the previous year. Statutory maternity leave itself runs for up to 52 weeks, but SMP only covers 39 of those weeks.
Who Qualifies for Statutory Maternity Pay?
An employee qualifies for SMP if they meet all of the following:
- They have worked continuously for you for at least 26 weeks up to and including the qualifying week, which is the 15th week before the expected week of childbirth
- Their average weekly earnings are at least £129, the Lower Earnings Limit for 2026/27, measured over the 8 weeks before the qualifying week
- They give you at least 28 days’ notice of when they want SMP to start, or as soon as reasonably practicable
- They provide proof of pregnancy, usually form MATB1 from their GP or midwife, issued from around 20 weeks
Eligibility does not depend on the size or financial position of your business. Your employee’s entitlement is the same whether you run a two-person company or a large employer, since most of the cost is reclaimed from HMRC.
Working Out the Qualifying Week
The qualifying week is the 15th week before the expected week of childbirth, and it is the reference point for both the 26-week service test and the average earnings test. To find it, locate the Sunday before the due date, then count back 15 weeks. For example, a baby due on 10 November 2026 gives an expected week of childbirth starting Sunday 8 November, and counting back 15 weeks lands on a qualifying week starting 26 July 2026. The employee would need to have started with you by late January 2026 to meet the 26-week service requirement.
Worked Example
An employee with average weekly earnings of £500 would receive £450 a week for the first 6 weeks, which is 90% of £500. For weeks 7 to 39, they would receive £194.32 a week, since that figure is lower than 90% of their earnings. This drop between week 6 and week 7 is a common source of employee confusion, so it is worth explaining clearly when SMP starts.
What If Your Employee Does Not Qualify?
If an employee does not meet the SMP conditions, for example because they recently changed jobs and have not reached 26 weeks with you, you must give them form SMP1 explaining why they do not qualify. They can then use this form to claim Maternity Allowance from the Department for Work and Pensions instead, which is a separate benefit outside your payroll responsibility.
How Employers Reclaim SMP from HMRC
You pay SMP through your normal payroll, applying Income Tax and National Insurance as usual, then reclaim most of it back from HMRC.
| Employer Type | Reclaim Rate |
|---|---|
| Standard employer | 92% of SMP paid |
| Small employer (Small Employers’ Relief) | 103% of SMP paid |
Small Employers’ Relief applies if your total Class 1 National Insurance liability in the previous tax year was below the relevant threshold. A new employer in their first year automatically qualifies. The reclaim is usually offset against your regular PAYE and National Insurance payments to HMRC, reducing what you owe each month rather than arriving as a separate refund. Our guide to employer National Insurance contributions covers how this fits into your wider PAYE obligations.
Occupational Maternity Pay: Going Beyond the Statutory Minimum
SMP is the legal minimum, not a cap. Many employers offer enhanced or occupational maternity pay on top, commonly paying full salary for a set number of weeks before dropping to the statutory rate. Occupational pay sits on top of SMP rather than replacing it, so you can still reclaim the SMP portion from HMRC even if you top up the employee’s pay further. There is no legal requirement to offer this, but it is a common way employers compete for talent.
Keep in Touch Days
Employees on maternity leave can work up to 10 Keep in Touch days without losing any SMP for that week. These are optional for both employer and employee, and can be used for training, meetings, or a gradual return to work, paid at whatever rate you agree.
Statutory Paternity Pay and Shared Parental Pay
The same £194.32 weekly rate for 2026/27 also applies to Statutory Paternity Pay, paid for up to 2 weeks, and to Statutory Shared Parental Pay, which lets eligible parents split up to 37 weeks of pay between them. From 6 April 2026, the right to take paternity leave itself became a day-one employment right, though Statutory Paternity Pay still requires 26 weeks of continuous service by the relevant qualifying week, so leave entitlement and pay entitlement need to be checked separately.
Record Keeping for SMP
Keep records of the MATB1 form, the dates SMP started and ended, and the amounts paid and reclaimed for each employee. Our guide to business record keeping requirements covers how long payroll records like these need to be retained.
Frequently Asked Questions
How much is Statutory Maternity Pay in 2026/27?
90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks.
How long is Statutory Maternity Pay paid for?
Up to 39 weeks. Statutory maternity leave runs for up to 52 weeks, but the final 13 weeks are unpaid unless the employer offers enhanced pay.
Can employers reclaim Statutory Maternity Pay?
Yes. Standard employers can reclaim 92% of SMP paid from HMRC, and small employers can reclaim 103% under Small Employers’ Relief.
What happens if an employee does not qualify for SMP?
The employer must give them form SMP1 explaining why, which the employee can use to claim Maternity Allowance from the Department for Work and Pensions instead.
Do employees pay tax on Statutory Maternity Pay?
Yes. SMP is treated as earnings and is subject to Income Tax and National Insurance in the normal way through payroll.
Key Takeaways
- SMP is paid for up to 39 weeks: 90% of average earnings for 6 weeks, then £194.32 or 90% of earnings, whichever is lower, for 33 weeks
- Employees need 26 weeks of continuous service and average earnings of at least £129 a week to qualify
- Employers reclaim 92%, or 103% for small employers, from HMRC
- Employees who do not qualify may be able to claim Maternity Allowance instead
- The same £194.32 rate applies to Statutory Paternity Pay and Shared Parental Pay for 2026/27
About the Author
This guide was prepared by the Business Mine editorial team, who research and write practical UK business, tax and finance guides. Information is checked against current HMRC and gov.uk guidance at the time of publication. This article is provided for general information only and does not constitute legal advice; for advice specific to your circumstances, consult a qualified employment adviser.
