What is Maternity Pay? UK Definition 2026/27
Quick Answer
Statutory and employer pay during maternity leave - up to 39 weeks paid.
Definition of Maternity Pay
Statutory Maternity Pay (SMP) provides up to 39 weeks of paid leave. The first 6 weeks are paid at 90% of average earnings, then 33 weeks at £184.03/week or 90% of earnings (whichever is lower). Many employers offer enhanced maternity pay above the statutory minimum. SMP is taxable through PAYE.
Maternity Pay — Key Facts for 2026/27
| Weeks 1-6 | 90% of earnings |
| Weeks 7-39 | £184.03/week or 90% |
| Total duration | Up to 39 weeks paid |
| Taxable | Yes through PAYE |
How Maternity Pay Works — Example
- 1Average weekly earnings: £600
- 2Weeks 1-6: £600 x 90% = £540/week
- 3Weeks 7-39: £184.03/week (statutory rate lower)
- 4Total SMP: (6 x £540) + (33 x £184.03)
- 5= £3,240 + £6,072.99 = £9,312.99
How Maternity Pay Affects Your Tax
Maternity pay helps maintain income during leave but is typically much less than normal salary. Planning finances before maternity leave is important. Check if your employer offers enhanced pay above statutory minimum.
Official HMRC Guidance on Maternity Pay
For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.
GOV.UK: Maternity pay and leaveFrequently Asked Questions about Maternity Pay
Accuracy Note
This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.