Statutory Maternity Pay Calculator UK

SMP is paid for 39 weeks. The first 6 weeks are at 90% of your average weekly earnings (no cap). The remaining 33 weeks are at the lower of 90% of AWE or the statutory rate of £187.18/week. Weeks 40-52 are unpaid but you still have the right to maternity leave.

To qualify for SMP you must: have worked for your employer for 26 weeks by the 15th week before your due date, earn at least £123/week on average, give correct notice (at least 15 weeks before due date), and provide proof of pregnancy (MATB1 form).

Many employers offer enhanced maternity pay above the statutory minimum. Common schemes include 6 months full pay, 3 months full + 3 months half pay, or full pay for the entire 39 weeks. Check your employment contract or staff handbook for your employer's policy.

Yes, SMP is taxable income. Your employer will deduct Income Tax and National Insurance as usual. However, during periods of low SMP you may end up paying less tax overall due to falling into a lower tax bracket.

You can work up to 10 'Keeping in Touch' (KIT) days without affecting your SMP. You should be paid at least your normal rate for these days. Any work beyond 10 days will stop your SMP for the week(s) you work.