How Statutory Maternity Pay works
SMP is paid for 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (no tax relief — it's your full pay rate). The next 33 weeks are paid at the flat statutory rate (£194.32/week for 2026/27), or 90% of your pay if that's lower.
Weeks 1–6: 90% × weekly pay
Weeks 7–39: £194.32/week
SMP is taxable and subject to National Insurance, just like normal pay. After the 39 SMP weeks, any additional maternity leave is usually unpaid (unless your contract offers enhanced occupational pay). You must have been employed and earning at least £129/week (the Lower Earnings Limit for 2026/27) on average to qualify.
SSP is paid at £123.25/week for 2026/27, for up to 28 weeks. From 6 April 2026 (Employment Rights Act 2025) it's payable from day one — the old 3-day waiting period has been scrapped, so every week off sick is a paid SSP week.
SSP = £123.25/week (up to 28 weeks, day one)
SSP is taxable and has National Insurance deducted. You must earn at least the Lower Earnings Limit (£129/week for 2026/27) to qualify. Many employers top up SSP with contractual sick pay — add that as enhanced pay in the breakdown if yours does.
Eligibility at a glance
Both SMP and SSP require you to be an employee (not self-employed) and to meet minimum earnings and notice rules. The calculator shows your statutory minimum — check your contract for any enhanced employer top-up.