{"id":98,"date":"2026-09-04T09:00:00","date_gmt":"2026-09-04T09:00:00","guid":{"rendered":"https:\/\/payslp.com\/blog\/?p=98"},"modified":"2026-07-04T17:48:34","modified_gmt":"2026-07-04T17:48:34","slug":"statutory-vs-enhanced-maternity-pay","status":"publish","type":"post","link":"https:\/\/payslp.com\/blog\/guides\/statutory-vs-enhanced-maternity-pay\/","title":{"rendered":"Statutory vs Enhanced Maternity Pay Explained"},"content":{"rendered":"

Statutory Maternity Pay is the legal minimum every eligible employee is entitled to \u2014 but many employers offer more. Knowing which one applies to you changes your maternity leave planning significantly.<\/p>\n

Statutory Maternity Pay (SMP)<\/h2>\n

For 2026\/27, SMP pays 90% of your average weekly earnings for the first 6 weeks, then the lower of \u00a3194.32 a week or 90% of your average earnings for the remaining 33 weeks \u2014 39 weeks of pay in total, out of the 52 weeks of leave you’re entitled to take.<\/p>\n

Enhanced (contractual) maternity pay<\/h2>\n

Many employers, particularly larger ones, offer enhanced maternity pay on top \u2014 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.<\/p>\n

How it’s taxed<\/h2>\n

Both SMP and enhanced maternity pay are taxed exactly like normal salary \u2014 Income Tax and National Insurance apply in the usual way.<\/p>\n

Work out your own maternity pay breakdown with the Payslp Life Stage calculator<\/a>.<\/p>\n

<\/p>\n

Planning around the drop to statutory rates<\/h2>\n

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 \u2014 the drop can be a significant, predictable change to your household budget if it isn’t planned for ahead of time.<\/p>\n

Frequently asked questions<\/h2>\n

Do I need to return to work to keep enhanced maternity pay?<\/strong>
\nMany 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 \u2014 always check your specific contract terms before deciding.<\/p>\n

Is SMP paid by my employer or the government?<\/strong>
\nYour employer pays it, then reclaims most or all of it back from HMRC \u2014 so your pay continues as normal even if the cost is ultimately covered by the government.<\/p>\n

<\/p>\n

Related reading<\/h2>\n