Maternity Pay Calculator
Before tax and National Insurance
Can start from 11 weeks before due date
How to Calculate Your Maternity Pay
Step 1: Determine Eligibility
- For SMP: Must have worked continuously for at least 26 weeks by the qualifying week (15th week before expected week of childbirth)
- Must earn at least £125 per week on average (2025-26 rate)
- Must provide correct notice and proof of pregnancy (MATB1 form)
Step 2: Calculate Average Weekly Earnings
- Weekly paid: Add last 8 weeks’ gross pay and divide by 8
- Monthly paid: Add last 2 months’ gross pay, divide by 2, multiply by 12, then divide by 52
- Use the period ending with the last payday before the qualifying week
Step 3: Calculate Payment Rates
- First 6 weeks: 90% of average weekly earnings (no upper limit)
- Remaining 33 weeks: Lower of £187.18 or 90% of average weekly earnings
- Total payment period: 39 weeks
SMP vs Maternity Allowance
| Feature | Statutory Maternity Pay (SMP) | Maternity Allowance (MA) |
|---|---|---|
| Who qualifies | Employees meeting eligibility criteria | Self-employed or those not eligible for SMP |
| Duration | Up to 39 weeks | Up to 39 weeks |
| First 6 weeks | 90% of average weekly earnings | Not applicable (flat rate throughout) |
| Remaining weeks | £187.18 or 90% (whichever is lower) | £187.18 or 90% (whichever is lower) |
| Minimum earnings | £125 per week average | £30 per week average |
| Employment requirement | 26 weeks continuous employment | 26 weeks worked (not necessarily continuous) |
| Paid by | Employer | Department for Work and Pensions (DWP) |
Qualifying Week Explained
The qualifying week is the 15th week before your expected week of childbirth. This is a critical date because:
- You must have worked continuously for your employer for at least 26 weeks ending with the qualifying week
- Your average weekly earnings are calculated using pay periods ending before the qualifying week
- The expected week of childbirth starts on the Sunday before your baby’s due date
Example: If your baby is due on 15th June 2025 (a Sunday), your expected week of childbirth runs from 15th to 21st June. The qualifying week would be 15 weeks earlier, starting 2nd March 2025. You must have worked for your employer continuously from at least 22nd September 2024 (26 weeks before the qualifying week).
When Payments Start and End
- Earliest start: Maternity leave and pay can begin from 11 weeks before your expected week of childbirth
- Automatic start: If you’re off work due to a pregnancy-related illness in the 4 weeks before your due date, maternity leave automatically starts the day after your first day of illness
- If baby arrives early: Maternity leave automatically starts the day after birth
- Latest start: The day after you give birth if you work right up to your due date
- Pay duration: SMP is paid for 39 weeks regardless of when you choose to return to work
- Leave duration: You’re entitled to 52 weeks of maternity leave total (39 weeks paid, 13 weeks unpaid)
Common Calculation Scenarios
Scenario 1: High Earner
Sarah earns £800 per week. Her maternity pay calculation:
- First 6 weeks: 90% × £800 = £720 per week
- Next 33 weeks: £187.18 per week (lower than 90% of £800)
- Total: (6 × £720) + (33 × £187.18) = £4,320 + £6,176.94 = £10,496.94
Scenario 2: Lower Earner
Emma earns £200 per week. Her maternity pay calculation:
- First 6 weeks: 90% × £200 = £180 per week
- Next 33 weeks: £180 per week (90% of earnings is lower than £187.18)
- Total: 39 × £180 = £7,020
Scenario 3: Self-employed
Lisa is self-employed and has paid 13 weeks of Class 2 NI contributions:
- She receives Maternity Allowance instead of SMP
- Payment: £187.18 per week for 39 weeks
- Total: 39 × £187.18 = £7,300.02
Frequently Asked Questions
What happens if I don’t qualify for SMP?
If you don’t qualify for Statutory Maternity Pay, you may be eligible for Maternity Allowance instead. This is paid by the Department for Work and Pensions (DWP) rather than your employer. You can claim Maternity Allowance if you’ve been employed or self-employed for at least 26 of the 66 weeks before your due date and earned at least £30 per week.
Is maternity pay taxable?
Yes, both SMP and Maternity Allowance are taxable and subject to National Insurance contributions. Your employer will deduct tax and NI from SMP payments just like regular salary. However, many people pay less tax during maternity leave because their total annual income is lower.
Can I work during maternity leave?
You can work up to 10 “Keeping In Touch” (KIT) days during your maternity leave without losing SMP. These are optional and must be agreed with your employer. Any work beyond 10 days may affect your entitlement to SMP.
What if I have twins or multiple babies?
You receive the same amount of SMP or Maternity Allowance regardless of how many babies you have. The payment rates don’t increase for twins, triplets, or more. However, you may be entitled to additional benefits such as child benefit for each child.
What if my baby is born early?
If your baby is born before the 11-week point (when you could normally start maternity leave), your maternity leave and pay automatically start from the day after the birth. Your employer should still pay you SMP for the full 39 weeks.
Can I change when my maternity leave starts?
Yes, you can change your maternity leave start date by giving your employer at least 28 days’ notice. However, if you’re off work due to a pregnancy-related illness in the 4 weeks before your due date, or if your baby arrives early, maternity leave will start automatically.
How do I calculate average weekly earnings if I get bonuses or commission?
All earnings during the calculation period count towards your average weekly earnings, including bonuses, commission, overtime, and statutory sick pay. This can significantly increase your first 6 weeks of maternity pay, which is 90% of your average earnings with no upper limit.
What’s the difference between maternity leave and maternity pay?
Maternity leave is your right to take up to 52 weeks off work. Maternity pay is the money you receive during leave. Nearly all employees are entitled to 52 weeks of maternity leave, but only those who meet certain criteria receive SMP for 39 of those weeks. The remaining 13 weeks of leave are unpaid (unless your employer offers enhanced maternity pay).
Enhanced Maternity Pay
Many employers offer enhanced or occupational maternity pay that exceeds the statutory minimum. Enhanced schemes vary widely but commonly include:
- Full pay for the first 6-12 weeks
- Half pay plus SMP for a further period
- Extended periods at full or partial pay
- Additional weeks of paid leave beyond 39 weeks
Enhanced maternity pay is usually subject to conditions such as returning to work for a minimum period afterwards. Check your employment contract or staff handbook for details of your employer’s maternity policy. This calculator shows statutory minimums only.
Notice Requirements
To receive SMP, you must notify your employer by the end of the qualifying week (or as soon as reasonably practicable) with:
- The fact that you’re pregnant
- Your expected week of childbirth (you’ll need a MATB1 form from your midwife or GP, available from 20 weeks of pregnancy)
- When you want your maternity leave to start
Your employer must respond within 28 days, confirming your maternity pay and leave entitlement and the date you’re expected to return to work.
References
- GOV.UK (2025). Maternity pay and leave. Available at: https://www.gov.uk/maternity-pay-leave
- Department for Work & Pensions (2025). Maternity Allowance. Available at: https://www.gov.uk/maternity-allowance
- HM Revenue & Customs (2025). Statutory Maternity Pay: How it is calculated. Available at: https://www.gov.uk/employers-maternity-pay-leave
- Working Families (2025). Maternity Rights: A guide for parents. Available at: https://workingfamilies.org.uk
- ACAS (2025). Pregnancy and maternity leave. Available at: https://www.acas.org.uk
- Money Helper (2025). Maternity pay and leave explained. Available at: https://www.moneyhelper.org.uk