Maternity Leave Calculator UK for Statutory Maternity Pay

SMP Calculation Formula:

Weeks 1-6: 90% of average weekly earnings
Weeks 7-39: £172.48 or 90% of average weekly earnings (whichever is lower)

First 6 Weeks SMP:

Weeks 7-39 SMP:

Total 39 Weeks SMP:

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1. What is Statutory Maternity Pay (SMP)?

Definition: SMP is paid to eligible employees for up to 39 weeks during maternity leave in the UK.

Purpose: This calculator helps expecting mothers estimate their maternity pay based on current regulations.

2. How Does SMP Calculation Work?

The calculation follows two phases:

First 6 weeks: 90% of average weekly earnings
Weeks 7-39: £172.48 or 90% of earnings (whichever is lower)

Explanation: The higher rate applies for the first 6 weeks, then the lower rate for the remaining 33 weeks.

3. Eligibility Criteria

Details: To qualify for SMP you must:

Be an employee (not self-employed)
Earn at least £123 per week (Lower Earnings Limit)
Give correct notice and proof of pregnancy
Have worked for your employer continuously for 26 weeks

4. Using the Calculator

Tips: Enter your average weekly earnings before tax (your gross pay). The calculator will show your estimated SMP payments.

5. Frequently Asked Questions (FAQ)

Q1: What if my earnings change during maternity leave?
A: SMP is based on your average earnings in the 8 weeks (or 2 months) before the 15th week before your due date.

Q2: Is SMP taxable?
A: Yes, SMP is subject to normal income tax and National Insurance deductions.

Q3: What if I earn less than £123 per week?
A: You may not qualify for SMP but could claim Maternity Allowance instead.

Q4: When does SMP start?
A: Payments start when you begin your maternity leave, which can be up to 11 weeks before your due date.

Q5: What's the current SMP rate?
A: The standard rate is £172.48 per week (2023/24 tax year) or 90% of earnings if lower.