Maternity & Paternity Pay Calculator

How statutory maternity pay works

Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (calculated from the 8 weeks before your qualifying week). The remaining 33 weeks are paid at the statutory flat rate — currently £187.18/week — or 90% of your average weekly earnings if that is lower.

Maternity Allowance (if you don't qualify for SMP)

If you don't qualify for SMP — for example because you are self-employed, have recently changed jobs, or earn below the lower earnings limit — you may be entitled to Maternity Allowance (MA) paid directly by the government. MA is paid at the same flat rate as SMP (or 90% of your AWE if lower) for up to 39 weeks, and is claimed through your local Jobcentre Plus.

Tax on maternity and paternity pay

SMP, SPP, and ShPP are all treated as earnings and are subject to income tax and National Insurance through PAYE. The figures shown in this calculator are gross amounts — your actual take-home will be lower once tax and NI deductions are applied. Use the Salary Calculator or Income Tax Calculator to see your net position.