Statutory Maternity Pay (SMP) Calculator
Use our free SMP calculator to accurately calculate how much you are required to pay your employee in statutory maternity payments.
SMP eligibility criteria for employees
In order for your employee to be eligible for SMP, they must:
Have been continuously employed by your business for at least 26 weeks by the 15th week before the expected week of childbirth (the "qualifying week")
Earn at least the lower earnings limit for National Insurance contributions, which is £129 per week as of April 2026.
Have provided your business with at least 28 days' notice of when they want their SMP to begin (or as soon as reasonably practicable)
Have started their maternity leave no earlier than 11 weeks before the expected week of childbirth.
However, this does not mean your employee will go without it. If they do not meet the eligibility criteria, they may qualify for Maternity Allowance instead.
How are Statutory Maternity Payments calculated?
Statutory maternity payments are controlled by the government. The standard weekly rate will be reviewed annually in line with the cost of living.
Employees start by being paid 90% of their average weekly earnings for the first 6 weeks.
This then changes to the current standard rate for 2026/27 of £194.32 per week for the remaining 33 weeks, or 90% of the employee's weekly earnings if this is lower.
Keeping SMP records documented
As an employer you are required to keep records of SMP payments for at least three years after the end of the tax year in which the payments started.
Proper storage and recording of your SMP payments can be managed with online payroll software and HR document storage.
If you are concerned about compliance or have a question about SMP, the BrightAdvice line is open 24/7 for BrightHR clients.
Not yet a BrightHR client? Discover award-winning HR software, tools and employment law services by booking a free demo today.
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