Statutory Maternity Pay (SMP)
is the minimum maternity pay UK employers must provide by law. From 5 April 2026 it pays 90% of average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of earnings, if lower) for up to 33 more weeks — 39 weeks in total.
How does Statutory Maternity Pay work in 2026?
The employer pays SMP through payroll like normal salary, deducting tax and National Insurance, and reclaims 92% of it from HMRC (103.5% for small employers eligible for Small Employers’ Relief). The rate refreshes every April; the figures below apply from 5 April 2026.
| Period | Rate (from 05/04/2026) |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings (no cap) |
| Weeks 7–39 | £194.32/week or 90% of earnings — whichever is lower |
| Weeks 40–52 | Unpaid (leave may continue; contract may top up) |
| Qualifying earnings threshold | £129/week (Lower Earnings Limit) |
Who qualifies for SMP?
An employee qualifies when all three conditions are met:
- Continuous employment: at least 26 weeks with the same employer by the end of the 15th week before the due date.
- Earnings: average weekly earnings of at least £129 (2026/27 Lower Earnings Limit).
- Notice and proof: at least 28 days’ notice plus the MATB1 certificate.
Contractors on umbrella or Employer of Record arrangements are employees of the umbrella/EOR, so they can qualify for SMP — one of the practical differences from working through a personal service company. In the audits we run for recruitment agencies, missed SMP eligibility for umbrella workers is among the most common payroll findings.
What it means for employers
SMP is a statutory floor, not a ceiling — enhanced maternity schemes sit on top of it. For international teams the trap is assuming UK rules travel: maternity pay is set per country (16 weeks at full salary in the Netherlands, 98 days in China, 14 weeks in Switzerland). Running multi-country teams compliantly is exactly what a global payroll provider handles — request a payroll assessment if your team spans several jurisdictions.
FAQ
Find answers to our most frequently asked questions below.
How much is Statutory Maternity Pay in 2026?
Statutory Maternity Pay in 2026 is 90% of average weekly earnings for the first six weeks, then £194.32 per week (or 90% of earnings if that is lower) for up to 33 further weeks. The rate applies from 5 April 2026 and is reviewed each April. Payments go through payroll with tax and National Insurance deducted as normal.
Who pays SMP — the employer or the government?
The employer pays SMP through payroll, then recovers 92% from HMRC by offsetting it against PAYE liabilities; small employers whose Class 1 NI was £45,000 or less recover 103.5%. So the net cost to most employers is 8% of the SMP paid, plus the administrative burden of operating it correctly.
What is the difference between SMP and Maternity Allowance?
SMP is paid by an employer to employees who meet the service and earnings tests. Maternity Allowance is paid by the government (DWP) to those who don’t qualify for SMP — typically the self-employed, recent job changers or lower earners — at up to the same weekly standard rate for up to 39 weeks.