Pregnancy weeks 12 to 25
MATB1, eligibility, notice
The MATB1 is issued by your midwife or GP from 20 weeks before EWC. You must give your employer 28 days notice in writing, no later than the end of the qualifying week.
Map the qualifying weekStatutory Maternity Pay, 2026/27, week by week.
Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.
SMP runs for 39 weeks. The first 6 weeks pay 90% of your average weekly earnings. The next 33 weeks pay the lower of 194.32 per week or 90% of your AWE. Enter three numbers below to see the exact schedule that will land in your bank account.
Direct answer
How much SMP do I get in 2026/27?
194.32per week, weeks 7 to 39
You get 90% of your average weekly earnings for the first 6 weeks of maternity leave, then the lower of 194.32 per week or 90% of your AWE for the next 33 weeks. SMP is taxable and subject to NI. Most employers reclaim 92% of what they pay you, or 103% if they qualify for Small Employers Relief. Rates are set by SI 2026/201 and apply from 6 April 2026.
Weeks 1 to 6
605.77
90% of AWE
Weeks 7 to 39
194.32
flat rate
Total over 39 weeks
10047.18
gross SMP
- Wk 1
- Wk 2
- Wk 3
- Wk 4
- Wk 5
- Wk 6
- Wk 7
- Wk 8
- Wk 9
- Wk 10
- Wk 11
- Wk 12
- Wk 13
- Wk 14
- Wk 15
- Wk 16
- Wk 17
- Wk 18
- Wk 19
- Wk 20
- Wk 21
- Wk 22
- Wk 23
- Wk 24
- Wk 25
- Wk 26
- Wk 27
- Wk 28
- Wk 29
- Wk 30
- Wk 31
- Wk 32
- Wk 33
- Wk 34
- Wk 35
- Wk 36
- Wk 37
- Wk 38
- Wk 39
Weeks 1 to 6: 90% of AWE(605.77/wk)Weeks 7 to 39: flat rate(194.32/wk)
MATB1 earliest
2026-07-14
Midwife may issue from 20 weeks before EWC
Qualifying week
2026-08-18
15th week before EWC
Earliest leave start
2026-09-15
11 weeks before EWC
Notice deadline
2026-08-18
End of qualifying week
39-week SMP schedule (gross, tax, NI, net)
| Week | Gross SMP | Income tax | NI | Net |
|---|---|---|---|---|
| Week 190% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 290% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 390% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 490% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 590% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 690% phase | 605.77 | 72.81 | 29.10 | 503.86 |
| Week 7flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 8flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 9flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 10flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 11flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 12flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 13flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 14flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 15flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 16flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 17flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 18flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 19flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 20flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 21flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 22flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 23flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 24flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 25flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 26flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 27flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 28flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 29flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 30flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 31flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 32flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 33flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 34flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 35flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 36flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 37flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 38flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
| Week 39flat rate | 194.32 | 0.00 | 0.00 | 194.32 |
Leave weeks 1 to 6
The 90% phase
Your first 6 weeks pay 90% of AWE with no upper cap. A pay rise during the relevant period must be reflected in this figure under the Alabaster ruling.
Read the Alabaster ruleLeave weeks 7 to 39
The 194.32 cliff
From week 7, SMP drops to the flat statutory rate or 90% of AWE, whichever is lower. We explain the cliff with worked numbers and what enhanced employer schemes typically pay.
See the cliff explainedThe 39-week timeline at a glance
Rose blocks are the 90% phase. Teal blocks are the flat-rate phase. The dark line on week 6 is the cliff.
- Wk 1
- Wk 2
- Wk 3
- Wk 4
- Wk 5
- Wk 6
- Wk 7
- Wk 8
- Wk 9
- Wk 10
- Wk 11
- Wk 12
- Wk 13
- Wk 14
- Wk 15
- Wk 16
- Wk 17
- Wk 18
- Wk 19
- Wk 20
- Wk 21
- Wk 22
- Wk 23
- Wk 24
- Wk 25
- Wk 26
- Wk 27
- Wk 28
- Wk 29
- Wk 30
- Wk 31
- Wk 32
- Wk 33
- Wk 34
- Wk 35
- Wk 36
- Wk 37
- Wk 38
- Wk 39
Weeks 1 to 6: 90% of AWEWeeks 7 to 39: flat rate