How Much Is Statutory Maternity Pay?

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 across the 2026-27 tax year ^[1]. For an employee earning enough to reach the flat-rate cap, that adds up to more than £9,600 in gross statutory pay over the full 39 weeks.

The amount any individual receives depends entirely on their average weekly earnings, because the calculation is earnings-based for the first 6 weeks and only switches to a fixed cap afterwards. The same rules set how much the employer can claim back from HMRC, which for a small employer is more than the amount paid out ^[2].

This article sets out exactly how much Statutory Maternity Pay is worth: the two rates, the totals at different earnings levels, what comes off in tax and National Insurance, and how the figure compares with Maternity Allowance.

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.
• The flat rate for the 2026-27 tax year is £194.32 a week, paid for weeks 7 to 39.
• Total gross pay for a higher earner reaches around £9,652 over 39 weeks; weeks 40 to 52 are unpaid.
• Statutory Maternity Pay is taxable and subject to National Insurance, so the net amount is lower than the gross.
• An employee must earn at least £129 a week on average to qualify for any Statutory Maternity Pay.

The two rates that set the amount

Statutory Maternity Pay has only two rates, applied in sequence across a maximum of 39 paid weeks. The first 6 weeks are paid at 90% of average weekly earnings with no upper limit, so a higher earner receives more in this phase. The remaining 33 weeks are paid at whichever is lower of the flat rate or 90% of average weekly earnings ^[1].

The flat rate of £194.32 is the figure most people mean when they ask how much Statutory Maternity Pay is, but it only describes the second phase. The first 6 weeks can be considerably higher for anyone earning above roughly £216 a week, because 90% of their earnings exceeds the cap ^[5].

How much that totals over 39 weeks

The headline figure depends on earnings. The table below shows the gross total for three earnings levels, each assuming the employee takes all 39 paid weeks. Calculating these accurately is a core function of any HMRC-recognised payroll software for SMEs.

For the £140 earner, 90% of earnings is £126.00, which stays below the flat rate, so £126.00 is paid for the entire 39 weeks ^[5]. 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 difference between them shows up only in the first 6 weeks, where the higher earner receives nearly double.

What comes off the gross amount

Statutory Maternity Pay is treated as normal earnings for payroll purposes, so it is not paid free of deductions. PAYE income tax and Class 1 National Insurance are taken off before the employee receives the money, exactly as they would be on a wage ^[6]. Student loan repayments and pension contributions also continue if they apply.

Because the gross weekly figure is often below the Personal Allowance and National Insurance thresholds on a weekly basis, many employees pay little or no tax on the flat-rate portion. The employer still pays Class 1 secondary National Insurance on the statutory pay, a cost worth understanding alongside employer National Insurance more broadly. The exact net amount depends on the employee's tax code and any other income in the same period. For occasional employers paying a single staff member, an instant payslip generator produces a compliant payslip that shows the gross, the deductions and the net.

How much the employer gets back

The cost to the employer is far lower than the gross figure suggests, because most of it is recoverable from HMRC. A standard employer reclaims 92% of the Statutory Maternity Pay paid ^[2]. 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% ^[7].

A small employer therefore ends up better off in cash terms than the amount paid, because the 9% compensation more than covers the cost ^[7]. The claim is made through the Employer Payment Summary under Real Time Information. Accountants tracking this across several employers use a multi-client payroll dashboard to reconcile recovery automatically, and any small business payroll handling its first maternity case should set the recovery up from the first run.

How it compares with Maternity Allowance

An employee who does not qualify for Statutory Maternity Pay, often the self-employed or those with short service, may claim Maternity Allowance from the Department for Work and Pensions instead ^[8]. The amounts overlap at the top but the structure differs.

The practical takeaway is that an eligible employee on decent earnings is usually better off on Statutory Maternity Pay than Maternity Allowance, purely because of the 90% boost in the first 6 weeks ^[8].

Conclusion

How much Statutory Maternity Pay is worth comes down to one number: average weekly earnings. That figure drives the 90% paid in the first 6 weeks, decides whether the flat rate of £194.32 or an earnings-based amount applies afterwards, and sets the total the employee receives across 39 weeks.

For the employer, the gross figure overstates the real cost, because 92% or 109% comes back through the payroll. As the range of statutory family payments widens, the reliable way to know the exact amount due, and the exact amount recoverable, is a payroll system that calculates both on every run.

Frequently asked questions

How much is statutory maternity pay per week in 2026-27?

For the first 6 weeks it is 90% of average weekly earnings 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 figure is lower ^[3]. Weeks 40 to 52 are unpaid.

How much statutory 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 ^[5]. A lower earner receives less, because the 90% figure applies for the whole period rather than switching to the cap ^[1].

Is statutory maternity pay paid before or after tax?

The published rates are gross. 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 repayments or pension contributions that apply ^[6]. The net amount received is therefore lower than the gross weekly figure.

What is the minimum earnings needed to get statutory maternity pay?

An employee must have average weekly earnings of at least £129 a week, the Lower Earnings Limit for the 2026-27 tax year, measured over the 8-week relevant period ^[3]. An employee earning below that may instead claim Maternity Allowance, which has different qualifying conditions ^[9].