How much is SMP in 2026/27?
SMP is paid for up to 39 weeks in 2 stages. The first 6 weeks are 90% of the employee's average weekly earnings with no upper cap, so a well paid employee receives 90% of their actual pay. The following 33 weeks are paid at the standard rate of £194.32 a week, or 90% of average earnings if that works out lower. SMP is subject to tax and National Insurance like normal pay, and pension contributions continue based on the rules of your scheme.
Who qualifies
To qualify, the employee must have been continuously employed by you for at least 26 weeks by the end of the qualifying week, which is the 15th week before the expected week of childbirth. Their average weekly earnings in the 8 week test period must be at least £129, the 2026/27 lower earnings limit. They must give you at least 28 days notice of when they want pay to start and provide the MATB1 maternity certificate from their midwife or GP.
Employees who do not qualify may claim Maternity Allowance from the DWP instead, and you must give them form SMP1 within 7 days of your decision explaining why SMP is not payable.
Maternity leave versus maternity pay
Leave and pay are separate rights. All employees are entitled to 52 weeks of maternity leave from day 1 of employment, made up of 26 weeks ordinary and 26 weeks additional leave, regardless of earnings or service. SMP only covers 39 of those weeks, so the final 13 weeks of a full year off are typically unpaid. The earliest leave and pay can start is 11 weeks before the due date, and 2 weeks of leave after the birth are compulsory, 4 weeks for factory workers.
Keeping in touch days
An employee on maternity leave can work up to 10 keeping in touch (KIT) days without losing SMP for those weeks. They are voluntary on both sides and useful for training days or handovers. Pay for KIT days is whatever you agree, offset against SMP for that week.
How employers get the money back
You advance SMP through payroll then recover it from HMRC via the Employer Payment Summary. Standard recovery is 92% of what you paid. If your total Class 1 National Insurance in the last complete tax year was £45,000 or less, you qualify for Small Employers' Relief and recover 109% from April 2026, up from 108.5%, the extra 9% compensating for employer NI on the SMP itself. If cash flow is tight you can apply to HMRC for advance funding before paying the employee. Our RTI guide shows where the claim goes.
Common employer mistakes
The mistakes we see most are using the wrong 8 week earnings window, forgetting that a pay rise awarded between the test period and the end of leave must be reflected in SMP under the Alabaster rule, stopping pension contributions incorrectly, and failing to reclaim through the EPS at all. SMP also interacts with salary sacrifice, because sacrificed pay reduces average weekly earnings and can shrink the first 6 weeks of SMP significantly. If you would like the calculations handled for you, see our fixed fee payroll service, or read about paternity pay and shared parental leave next.
Frequently asked questions
How much is Statutory Maternity Pay in 2026/27?
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, or 90% of average weekly earnings if that is lower.
Who qualifies for SMP?
An employee who has worked for you continuously for at least 26 weeks by the end of the qualifying week, the 15th week before the baby is due, and whose average weekly earnings are at least £129 in 2026/27. They must also give 28 days notice and provide a MATB1 certificate.
Can an employer reclaim SMP from HMRC?
Yes. Most employers reclaim 92% through the EPS. Small employers whose Class 1 National Insurance was £45,000 or less in the previous tax year reclaim 109% under Small Employers' Relief from April 2026.