What is the statutory maternity pay rate in the UK for 2024/25 and 2025/26?

For the first 6 weeks of maternity leave, Statutory Maternity Pay (SMP) is paid at 90% of your average weekly earnings (with no ceiling). For the remaining 33 weeks, it is paid at the statutory flat rate of £184.03 per week or 90% of your average weekly earnings, whichever is lower. The final 13 weeks of statutory maternity leave are unpaid.

Who qualifies for Statutory Maternity Pay (SMP)?

To qualify for SMP, you must be employed continuously by the same employer for at least 26 weeks leading up to the 'qualifying week' (the 15th week before your expected week of childbirth), and you must earn at least the Lower Earnings Limit (LEL), which is £123 per week.

Is Statutory Maternity Pay subject to tax and National Insurance?

Yes. Statutory Maternity Pay is classified as employment earnings. It is paid through PAYE and is subject to standard Income Tax, employee Class 1 National Insurance, and pension auto-enrolment contributions.

How much SMP can employers reclaim from HMRC?

Standard employers can reclaim 92% of the Statutory Maternity Pay they pay to employees. Small employers eligible for Small Employers' Relief (those whose total gross Class 1 National Insurance contributions were £45,000 or less in the prior tax year) can reclaim 103% (100% of the SMP plus an extra 3% compensation for employer NI).

DWP / HMRC 2024/25 & 2025/26 Statutory Rate: £184.03/week

UK Statutory Maternity & Paternity Pay Calculator

Plan your 39-week statutory maternity timeline. Compute 90% average weekly earnings for weeks 1–6, £184.03/wk for weeks 7–39, contractual employer top-ups, and net monthly take-home.

1 Salary & Qualifying Earnings LEL: £123/wk

Leave Type

Gross Annual Salary (£)

Average Weekly Earnings (AWE) (£)

8-week reference period earnings

2 Employer Enhanced Pay (Company Policy)

Optional Top-Up

My employer offers enhanced occupational maternity pay

E.g., Full pay or half pay for an initial period including SMP

3 Employer HMRC Reimbursement

Employer Business Size

Employers offset SMP payments against their monthly PAYE/NI liability to HMRC.

Total Statutory Maternity Pay 39 Weeks Paid

£10,019.15

Total gross statutory payout over your 39-week eligible maternity entitlement.

First 6 Weeks (90%) £657.69 / wk

Next 33 Weeks (Statutory) £184.03 / wk

39-Week Payment Breakdown

Weeks 1 to 6 (90% AWE): £3,946.16

Weeks 7 to 39 (Statutory Rate): £6,072.99

Contractual Employer Top-Up: +£0.00

Total Gross Pay Received: £10,019.15

Estimated PAYE Tax & NI Deductions: -£1,200.00

Est. Net Cash in Pocket: £8,819.15

HMRC Employer Reclaim Amount: £9,217.62

Based on your employer classification (92%), this amount is reclaimed directly from HMRC PAYE remittances.

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Phase 1: Weeks 1 to 6

Paid at 90% of your average gross weekly earnings. There is no statutory monetary cap on this amount during the first 6 weeks.

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Phase 2: Weeks 7 to 39

Paid at the statutory rate of £184.03 per week (or 90% of your average weekly earnings if lower) for the next 33 consecutive weeks.

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Phase 3: Weeks 40 to 52

Additional Maternity Leave (AML). You are legally entitled to take this leave with employment protection, but it is unpaid by law.

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