UK Maternity and Paternity Pay 2026/27: SMP Rates, Eligibility and Employer Clawbacks Explained

Summary

Statutory Maternity Pay (SMP) covers up to 39 weeks of leave, paying 90% of your average weekly earnings for the first 6 weeks before dropping sharply to the statutory flat rate of £194.32 a week from week 7. This practical guide breaks down the eligibility tests for SMP, Statutory Paternity Pay (SPP), and Shared Parental Pay (ShPP), how employers calculate your Average Weekly Earnings, and simple steps to protect yourself against contractual clawback traps on enhanced pay. It helps you plan your real household budget so you can save money and avoid unexpected cash shortfalls.

Statutory Maternity Pay (SMP) is paid in two stages: 90% of average weekly earnings for the first six weeks, then the lower of 90% of earnings or the statutory flat rate for weeks 7 to 39. For 2026/27, that flat rate is £194.32 a week, effective from April 2026. For anyone earning a reasonable salary, this means take-home maternity pay falls sharply from week 7 onwards — often by several hundred pounds a month — which is worth planning for well before leave starts.

This guide covers how SMP is actually calculated, who qualifies, how Statutory Paternity Pay and Shared Parental Pay work, and what employers can and can't recover when they offer enhanced (contractual) pay on top of the statutory minimum. Use the Enhanced Maternity Pay Calculator UK | SMP & OMP 2026 alongside this guide to see your own figures.

SMP rate 2026/27: £194.32 a week from April 2026

The government uprates the statutory flat rate each April, based on the previous September's Consumer Prices Index (CPI) figure. For the 2026/27 tax year, the confirmed rate is:

• £194.32 a week — the SMP, Statutory Paternity Pay and Statutory Shared Parental Pay flat rate, up from £187.18 in 2025/26.

This rate applies from week 7 of maternity leave onwards (weeks 1–6 are paid at 90% of average weekly earnings with no cap), and it's also the flat rate used for Statutory Paternity Pay and Shared Parental Pay. Because the rate is fixed for the whole tax year regardless of pay rises or bonuses you receive later, it's worth checking the current figure directly on GOV.UK's maternity pay and leave guide before relying on it for a claim that spans April.

How Statutory Maternity Pay is calculated

SMP runs for up to 39 weeks, split into two blocks:

• Weeks 1–6: 90% of your average weekly earnings (AWE), with no upper cap. Higher earners are paid proportionately more during this period.
• Weeks 7–39: the *lower* of 90% of your AWE, or £194.32 a week (2026/27). For most employees earning above roughly £215 a week, this means pay drops to the flat rate from week 7.

After week 39, statutory maternity leave can continue unpaid for the remainder of the 52-week leave entitlement.

How average weekly earnings are worked out

AWE is not simply "your salary" or an arbitrary eight-week window in "the two months before" your due date. It's based on your actual paydays falling within the relevant period — normally the eight weeks up to and including the last normal payday on or before the end of the qualifying week (the 15th week before your expected week of childbirth). If you're paid monthly, that might mean only two payslips fall inside the relevant period, so a recent pay rise, bonus, or a month of heavy overtime can shift your AWE noticeably in either direction. If your baby arrives early, HMRC has specific rules for recalculating the qualifying week and relevant period, so it's worth asking payroll to confirm the exact dates used rather than assuming a generic eight-week rule applies.

The week-seven drop: a worked example

Take an employee with average weekly earnings of £600.

• Weeks 1–6: 90% of £600 = £540 a week.
• Weeks 7–39: the lower of 90% of £600 (£540) or the 2026/27 flat rate (£194.32) = £194.32 a week.

That's a drop of £345.68 a week — around £1,500 a month — the moment week 7 begins. Even someone on a more modest wage feels this: with AWE of £250 a week, 90% is £225, still above the £194.32 flat rate, so pay still drops to £194.32 from week 7.

The only employees who don't see a week-7 drop are those whose AWE is low enough that 90% of earnings sits at or below £194.32 — broadly, earnings below about £216 a week. For most full-time employees, budgeting for the flat rate from week 7 onwards, rather than assuming pay stays level, avoids a nasty surprise partway through leave. Plug your own salary and pay frequency into our interactive calculation tools to see your exact week-by-week figures.

Who qualifies for SMP

Eligibility rests on four separate tests, all of which need to be met — it isn't simply about how many weeks pregnant you are:

Continuous employment

You must have been employed by the same employer continuously for at least 26 weeks, ending with the qualifying week (the 15th week before your expected week of childbirth), and you must still be employed by them into that qualifying week.

Earnings threshold

Your average weekly earnings in the relevant period must be at least the Lower Earnings Limit (around £125 a week in 2025/26 — check the current figure on GOV.UK, as it's reviewed annually).

Notice and evidence

You must tell your employer when you want your leave to start, at least 28 days in advance where possible, and provide proof of pregnancy, usually a MATB1 certificate issued no earlier than 20 weeks before the due date.

Timing

You must still be employed and pregnant at the point the qualifying week is assessed, or have already given birth. If your baby is born before the qualifying week, special rules apply to work out entitlement using the actual date of birth instead.

If you don't meet the continuous-employment or earnings tests — for example, if you're self-employed, have recently changed jobs, or earn below the Lower Earnings Limit — you may still be able to claim Maternity Allowance through the Department for Work and Pensions instead. It's worth checking Maternity Allowance eligibility even if you assume you won't qualify.

Statutory Paternity Pay 2026/27

Paternity leave itself is a day-one right in 2026: eligible employees can take one or two weeks off around the birth or adoption of a child from their first day in a job, subject to giving the correct notice. Statutory Paternity Pay (SPP), however, is a separate matter with its own conditions, and having the right to take leave doesn't automatically mean you'll be paid for it.

To qualify for SPP in 2026/27, an employee generally needs to meet tests that are similar in structure to SMP but not identical:

Continuous employment for SPP

At least 26 weeks' service with the same employer, ending with the relevant qualifying week — for birth, this is the 15th week before the expected week of childbirth; for adoption, it's tied to the date the adopter was notified of being matched with a child.

Earnings threshold for SPP

Average weekly earnings at or above the Lower Earnings Limit in the relevant period.

Relationship with the child

The employee must be the child's biological father, the mother's spouse or partner, or the intended parent in a surrogacy arrangement, and must have (or expect to have) responsibility for the child's upbringing.

Notice requirements for SPP

Written notice of the intended leave dates, given in the correct timeframe before the birth or placement.

Where these conditions are met, SPP is paid at the lower of 90% of average weekly earnings or £194.32 a week (2026/27) — the same flat rate as SMP. Employees who don't meet the earnings or service tests can still take unpaid paternity leave if they meet the day-one leave conditions, but SPP itself won't be payable. Full detail is on GOV.UK's paternity pay and leave page.

Shared Parental Pay eligibility

Shared Parental Leave and Pay (ShPP) lets eligible parents split most of the maternity or adoption leave and pay between them, rather than one parent taking it all. The birth mother must take the first two weeks of compulsory maternity leave; after that, the remaining weeks of leave and pay can be shared flexibly — together, separately, or in blocks — provided both parents meet the eligibility conditions and give the required notice.

Broadly, both parents need to satisfy an employment and earnings test (the "employment and earnings test" for the partner, and continuous-employment/earnings tests for the person curtailing their maternity or adoption leave), and the parent ending their maternity leave early must formally notify their employer of the amount of leave and pay being given up. ShPP is paid at the same flat rate as SMP and SPP — the lower of 90% of average weekly earnings or £194.32 a week (2026/27) — and it doesn't create extra paid weeks; it redistributes the existing entitlement between two parents.

Because notice periods, curtailment rules and eligibility windows are detailed and time-sensitive, both parents should notify their employers as early as practical and get leave and pay plans confirmed in writing before making financial commitments. See GOV.UK's Shared Parental Leave and Pay guidance for the full notice requirements.

How Employers Recover SMP from HMRC

The same statutory figures that determine an employee's take-home pay during leave also determine what an employer can recover from HMRC. Understanding both sides matters: an employee budgeting around the week-7 drop to £194.32 a week is looking at the same number an employer's payroll team is using to calculate their PAYE deductions. If either side gets the AWE calculation or the flat rate wrong, it shows up as an underpayment or a reconciliation problem later — so it's worth both parties working from the same figures from the outset.

Can enhanced maternity pay be reclaimed?

Many employers offer enhanced (occupational) maternity, paternity or shared parental pay that goes beyond the statutory minimum — for example, full pay for the first three months. It's a reasonable assumption that this cost sits entirely with the employer, but the recovery mechanics work as follows:

What employers can reclaim from HMRC

• Employers can reclaim at least 92% of the SMP, SPP and ShPP they've paid to employees, via deductions from their PAYE and National Insurance bill to HMRC.
• Small employers — those whose total Class 1 National Insurance liability fell below a set threshold in the previous tax year — can usually reclaim 103% of the statutory amount under Small Employers' Relief, with the extra 3% offsetting employer National Insurance contributions.

What employers cannot reclaim

• Only the statutory element is reclaimable from HMRC. Any enhanced or contractual top-up above the statutory flat rate is funded entirely by the employer and is never refunded.

How clawback clauses work

This last point is where "clawback" clauses come in, and it's worth being precise about what they actually cover. Some employers attach conditions to enhanced pay — commonly a requirement to return to work for a minimum period (e.g., three months) — failing which the employee may need to repay the enhanced, non-statutory portion only. This is enforceable only where it was clearly set out in a written policy or contract before leave began; employers cannot introduce clawback conditions retroactively, and the statutory elements of SMP, SPP and ShPP are never repayable, regardless of whether an employee returns to work.

If your contract mentions repayment of maternity or paternity pay, read the clause carefully against your employer's actual written policy: it should specify exactly which portion (contractual enhancement only) and under what circumstances repayment would apply. If the wording is unclear, ask HR to confirm it in writing before you make decisions about your return-to-work date. Details of how employers recover statutory payments are set out on GOV.UK's recovery guidance.

Calculate Your SMP and SPP: Next Steps

The clearest way to see how this applies to your own situation is to run the actual numbers rather than work from general rules of thumb.

1. Open the Enhanced Maternity Pay Calculator UK | SMP & OMP 2026 and enter your salary, pay frequency, and planned leave dates.
2. Compare the week-by-week result against your employer's written maternity, paternity or shared parental pay policy — particularly any enhanced-pay conditions or return-to-work requirements.
3. Ask HR for your AWE calculation and the specific relevant period used, in writing, before your leave starts.
4. If you don't meet the SMP or SPP service and earnings tests, check your eligibility for Maternity Allowance with the DWP.
5. If sharing leave with a partner, notify both employers early and get Shared Parental Pay entitlements confirmed in writing before relying on them for household budgeting.

Following these quick, practical steps helps you save time, plan your real household budget, and avoid costly misunderstandings with payroll today.

Sources

• GOV.UK — Statutory Maternity Pay and Leave: employer guide
• GOV.UK — Maternity Allowance
• GOV.UK — Statutory Paternity Pay and Leave
• GOV.UK — Shared Parental Leave and Pay
• GOV.UK — Recover statutory payments from HMRC

Further Reading

• Childcare Net Pay Trap Return To Work Uk
• Cost Of Raising Child Myths Vs Facts Uk
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