Statutory Maternity Pay is the legal minimum every eligible employee is entitled to — but many employers offer more. Knowing which one applies to you changes your maternity leave planning significantly.
Statutory Maternity Pay (SMP)
For 2026/27, SMP pays 90% of your average weekly earnings for the first 6 weeks, then the lower of £194.32 a week or 90% of your average earnings for the remaining 33 weeks — 39 weeks of pay in total, out of the 52 weeks of leave you’re entitled to take.
Enhanced (contractual) maternity pay
Many employers, particularly larger ones, offer enhanced maternity pay on top — commonly full pay for a set number of weeks before dropping to statutory rates. This is entirely at your employer’s discretion; check your contract or staff handbook rather than assume.
How it’s taxed
Both SMP and enhanced maternity pay are taxed exactly like normal salary — Income Tax and National Insurance apply in the usual way.
Work out your own maternity pay breakdown with the Payslp Life Stage calculator.
Planning around the drop to statutory rates
If your employer offers enhanced pay for a limited period before dropping to SMP, it’s worth mapping out your full leave month by month in advance — the drop can be a significant, predictable change to your household budget if it isn’t planned for ahead of time.
Frequently asked questions
Do I need to return to work to keep enhanced maternity pay?
Many employers include a “return to work” clause requiring you to come back for a minimum period, or repay some or all of the enhanced (non-statutory) portion — always check your specific contract terms before deciding.
Is SMP paid by my employer or the government?
Your employer pays it, then reclaims most or all of it back from HMRC — so your pay continues as normal even if the cost is ultimately covered by the government.