How is Statutory Maternity Pay calculated?

SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings with no cap. The remaining 33 weeks are paid at whichever is lower of the statutory flat rate or 90% of your average weekly earnings.

What is the SMP flat rate?

For 2024/25 the standard weekly SMP rate is 184.03. During weeks 7 to 39 you receive the lower of this flat rate or 90% of your average weekly earnings, so lower earners may receive less than the flat rate.

What if I earn below the Lower Earnings Limit?

If your average weekly earnings are below the Lower Earnings Limit (123 per week for 2024/25) you do not qualify for SMP. You may instead be eligible for Maternity Allowance paid by the DWP.

Yes. SMP is treated like normal earnings, so income tax and National Insurance are deducted in the usual way. This calculator shows gross SMP before those deductions.

Are my figures sent anywhere?

No. The calculation runs entirely in your browser. Your earnings are never uploaded, logged or stored.

UK Statutory Maternity Pay Calculator

Statutory Maternity Pay (SMP) is the minimum maternity pay most employed parents are entitled to in the UK, paid by the employer for up to 39 weeks. This free calculator splits SMP into its two phases so HR teams and expectant employees can budget maternity leave accurately.

How it works

SMP is paid in two phases over a maximum of 39 weeks:

Weeks 1–6 (higher rate): 90% of your Average Weekly Earnings (AWE), with no upper cap.
Weeks 7–39 (standard rate): whichever is lower of the statutory flat rate (184.03 for 2024/25) or 90% of your AWE.

Your AWE is your gross weekly pay averaged over the eight weeks up to the qualifying week. To receive SMP at all, your AWE must be at least the Lower Earnings Limit (123 per week for 2024/25); below that the employee claims Maternity Allowance from the DWP instead.

Example

For AWE of 500:

Weeks 1–6: 90% of 500 = 450/week, so 6 × 450 = 2,700.
Weeks 7–39: lower of 184.03 or 450 = 184.03/week, so 33 × 184.03 = 6,072.99.
Total over 39 weeks = 8,772.99.

Notes

These are indicative gross figures using 2024/25 rates. SMP is taxable and subject to National Insurance like normal pay, which is not deducted here. Eligibility also requires 26 weeks’ continuous service by the qualifying week. Confirm details with your employer or GOV.UK. Everything runs locally — your figures never leave your browser.