How Much Is Maternity Pay in the UK?
Statutory Maternity Pay is worth 90% of average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of earnings if lower) for up to 33 more weeks in the 2026-27 tax year [1]. It is paid for a maximum of 39 weeks, so a higher earner can receive more than £9,600 in gross statutory pay before any contractual top-up is added.
"Maternity pay" is not a single figure, though. It covers three different things in the UK: the statutory minimum every qualifying employee is entitled to, an enhanced amount some employers choose to pay on top, and Maternity Allowance for those who do not qualify for the statutory route [9].
This article sets out how much each form is worth, how the statutory figure is calculated from earnings, what comes off in tax and National Insurance, and how much of the bill the employer gets back from HMRC.
Key takeaways
- Statutory Maternity Pay is 90% of average weekly earnings for 6 weeks, then the lower of £194.32 or 90% of earnings for 33 weeks, paid for up to 39 weeks.
- Enhanced or contractual maternity pay is whatever the employment contract sets, and it must always be higher than the statutory minimum.
- Maternity Allowance, paid by the Department for Work and Pensions, ranges from £27 to £194.32 a week for those who do not qualify for Statutory Maternity Pay.
- An employee must earn at least £129 a week on average to qualify for any Statutory Maternity Pay.
- The employer recovers 92% of Statutory Maternity Pay, or 109% under Small Employers' Relief.
The three forms of maternity pay
The amount a new parent receives depends on which route they fall into. Two routes run through the employer's payroll, and one is a state benefit claimed directly. The table below sets out the structure before each one is examined in turn.
| Type of maternity pay | Who pays it | How much | Who it suits |
|---|---|---|---|
| Statutory Maternity Pay | The employer, then recovered from HMRC | 90% of earnings for 6 weeks, then lower of £194.32 or 90% for 33 weeks [[1]](https://www.gov.uk/maternity-pay-leave/pay) | Employees meeting the service and earnings tests [[7]](https://www.gov.uk/maternity-pay-leave/eligibility) |
| Enhanced or contractual maternity pay | The employer | Whatever the contract sets, always above statutory [[9]](https://www.acas.org.uk/managing-your-employees-maternity-leave-and-pay/types-and-amount-of-maternity-pay) | Employees at firms offering enhanced packages |
| Maternity Allowance | The Department for Work and Pensions | £27 to £194.32 a week for up to 39 weeks [[10]](https://www.gov.uk/maternity-allowance/what-youll-get) | Self-employed people and those who do not qualify for SMP [[11]](https://www.gov.uk/maternity-allowance/eligibility) |
Statutory Maternity Pay, the legal minimum
Statutory Maternity Pay is the floor set in law. It runs across a maximum of 39 paid weeks in two phases: the first 6 weeks at 90% of average weekly earnings with no upper limit, and the remaining 33 weeks at whichever is lower of the flat rate or 90% of earnings [1]. The flat rate for the 2026-27 tax year is £194.32 a week [2].
To qualify, an employee must have worked continuously for the same employer for at least 26 weeks up to the qualifying week, and earn at least the Lower Earnings Limit of £129 a week [8]. Calculating both the entitlement and the recoverable amount on every run is a core job for any HMRC-recognised payroll software for SMEs.
Enhanced or contractual maternity pay
Pay set out in the employment contract is known as enhanced or contractual maternity pay when it is more generous than the statutory minimum [9]. A common example is 26 weeks of full pay followed by 13 weeks of Statutory Maternity Pay, but the exact figure and duration depend entirely on the contract.
An employer can pay Statutory Maternity Pay as part of an occupational maternity scheme rather than on top of it, so the two are not always additive [3]. Even where an employer pays well above the statutory rate, only the statutory element is recoverable from HMRC [4]. Many enhanced schemes also include a clawback clause requiring repayment of the top-up if the employee does not return to work, which must be set out in writing [9].
Maternity Allowance, for those who do not qualify for SMP
Maternity Allowance is a state benefit paid by the Department for Work and Pensions to people who cannot claim Statutory Maternity Pay, most often the self-employed or those with short service [10]. It is paid for up to 39 weeks at a rate between £27 and £194.32 a week, depending on the claimant's National Insurance record [10].
A self-employed claimant must have been registered with HMRC for at least 26 of the 66 weeks before the baby is due, with Class 2 National Insurance paid for at least 13 of those weeks to receive the maximum [11]. Unlike Statutory Maternity Pay, Maternity Allowance does not have a 90% first phase, so it is a flat amount throughout rather than an earnings-linked one [10].
How the statutory figure is calculated
The statutory amount is driven by one number: average weekly earnings. Understanding how that number is set explains why two employees on the same headline salary can receive different totals.
The two rates and what they total
The two rates apply in sequence, and the totals diverge by earnings level. The table below shows three earnings levels, each assuming the employee takes all 39 paid weeks.
| Average weekly earnings | First 6 weeks at 90% | Weeks 7 to 39 | Total over 39 weeks |
|---|---|---|---|
| £140.00 | £756.00 | £126.00 a week, £4,158.00 | £4,914.00 |
| £350.00 | £1,890.00 | £194.32 a week, £6,412.56 | £8,302.56 |
| £600.00 | £3,240.00 | £194.32 a week, £6,412.56 | £9,652.56 |
For the £140 earner, 90% of earnings is £126.00, which stays below the flat rate, so £126.00 is paid for the whole 39 weeks [6]. For the £350 and £600 earners, the flat rate of £194.32 applies from week 7 because it is lower than 90% of their earnings [1]. The gap between them shows up only in the first 6 weeks. Weeks 40 to 52 of maternity leave are unpaid under the statutory scheme [7].
How average weekly earnings are worked out
Average weekly earnings are measured over the relevant period, normally the 8 weeks ending with the last payday on or before the Saturday of the qualifying week [6]. The qualifying week is the 15th week before the week the baby is due, taken from the employee's MATB1 certificate [8].
The employer adds up all earnings paid in that period and divides by 8 to get the weekly average [6]. Because the window can catch a bonus or a pay rise, the average is not always the same as basic salary, which is why an accurate calculation matters for both the employee's pay and the employer's recovery [2]. Accountants running this across several clients rely on a multi-client payroll dashboard to keep each calculation auditable.
What an employee actually receives
The published rates are gross. Statutory Maternity Pay is treated as normal earnings, so PAYE income tax and Class 1 National Insurance are deducted before the employee is paid, along with any student loan repayments or pension contributions that apply [3]. The net amount is therefore lower than the gross weekly figure.
Because the flat-rate portion is often below the weekly tax and National Insurance thresholds, many employees pay little or no tax on it, though the position depends on the tax code and any other income in the period [2]. For an occasional employer paying a single member of staff, an instant payslip generator produces a compliant payslip showing the gross, the deductions and the net.
How much it costs the employer
The cost to the employer is far lower than the gross figure, because most of the statutory element is recoverable. A standard employer reclaims 92% of the Statutory Maternity Pay paid [4], a far better position than the employer National Insurance that is never refundable. An employer whose Class 1 National Insurance liability was £45,000 or less in the previous tax year qualifies for Small Employers' Relief and reclaims 100%, plus a 9% compensation payment, totalling 109% [5].
| Employer type | Recovery rate | Net position on £9,652.56 of SMP |
|---|---|---|
| Standard | 92% | £772.20 cost |
| Small employer | 109% | £868.73 surplus |
A small employer ends up better off in cash terms than the amount paid out, because the 9% compensation more than covers the cost [5]. The claim runs through the Employer Payment Summary under Real Time Information, the same submission that confirms an employer is HMRC Recognised for payroll reporting. Any small business payroll handling its first maternity case should set the recovery up from the first run, because enhanced top-ups above the statutory element are not recoverable [4].
Conclusion
How much maternity pay is worth depends first on which of the three routes applies, and then, for the statutory route, on a single figure: average weekly earnings. That number sets the 90% paid in the first 6 weeks, decides whether the flat rate or an earnings-based amount applies afterwards, and shapes the total across 39 weeks.
For the employer, the gross figure overstates the real cost, because 92% or 109% comes back through the payroll. As statutory family pay widens in scope, the dependable way to know the exact amount due and the exact amount recoverable is a payroll system that works both out on every run.
Frequently asked questions
How much is maternity pay a week in the UK?
Statutory Maternity Pay is 90% of average weekly earnings for the first 6 weeks, with no cap, so the weekly amount varies by employee [1]. From week 7 to week 39 it is £194.32 a week, or 90% of average weekly earnings if that is lower [2]. Enhanced contractual schemes pay more, and Maternity Allowance ranges from £27 to £194.32 a week [10].
How much maternity pay will an employee get in total?
An employee earning enough to reach the flat-rate cap receives around £9,652 in gross Statutory Maternity Pay over 39 weeks: 6 weeks at 90% of earnings plus 33 weeks at £194.32 [6]. A lower earner receives less, because 90% of their earnings applies for the whole period rather than switching to the cap [1].
Is maternity pay taxed?
Yes. Statutory Maternity Pay is treated as earnings, so PAYE income tax and Class 1 National Insurance are deducted before the employee is paid, along with any student loan or pension deductions that apply [3]. The published weekly rates are gross, so the net amount received is lower.
What is the difference between maternity pay and Maternity Allowance?
Statutory Maternity Pay is paid by the employer to qualifying employees and includes a 90% earnings-based first phase [1]. Maternity Allowance is paid by the Department for Work and Pensions to people who do not qualify for the statutory route, often the self-employed, at a flat weekly amount between £27 and £194.32 [10]. An eligible employee on decent earnings is usually better off on Statutory Maternity Pay because of the 90% boost in the first 6 weeks [11].
Image prompt: Editorial photograph, a UK parent's hands resting on a paper payslip and a brown envelope at a kitchen table, an open laptop and a half-drunk mug of tea beside them, a pram softly out of focus in the background, natural daylight through a sash window, mid-morning, palette of cream, oak and soft denim blue, terraced housing glimpsed through the window, the hands and paperwork anchoring the lower-left third of the frame, shot on a Canon R6 at 50mm f/2.8, photojournalism, subtle film grain, no AI artefacts, no warped hands, no warped text, landscape orientation 16:9.
