Statutory Maternity Pay (SMP) has increased for 2026–27, affecting employees taking maternity leave and employers responsible for processing statutory payments. The new standard weekly rate is £194.32, up from £187.18 in 2025–26, while the earnings threshold for eligibility has risen to £129 per week.
The new SMP rate took effect from 5 April 2026. The basic structure remains unchanged: eligible employees receive 90% of their average weekly earnings for the first six weeks, followed by £194.32 a week or 90% of average weekly earnings, whichever is lower, for up to another 33 weeks.
What Is Statutory Maternity Pay and Why Is It Changing in 2026?
Statutory Maternity Pay (SMP) is the legal minimum payment that employers in the UK must provide to eligible employees when they take maternity leave. It supports working mothers by offering a financial safety net during the time they step away from their jobs to care for a newborn.
Each year, the government reviews and adjusts statutory payments to reflect inflation, national wage growth, and broader economic conditions. From April 2026, new rates will apply as part of the annual uplift in statutory benefits.
But this year, the updates go beyond just a higher number; they reflect a continued effort to strengthen the position of working mothers in the modern UK workforce.
How Much Will Statutory Maternity Pay Be in 2026–2027?
Statutory Maternity Pay increased for 2026–27, with the new standard rate taking effect from 5 April 2026. Eligible employees receive 90% of average weekly earnings for the first six weeks, followed by £194.32 per week or 90% of average weekly earnings, whichever is lower, for the remaining 33 weeks.
Here’s the breakdown of how SMP works in the new tax year:
- For the first 6 weeks, you receive 90% of your average weekly earnings (AWE).
- For the remaining 33 weeks, you receive £194.32 per week or 90% of your AWE, whichever is lower.
This flat-rate weekly payment has been increased from £187.18 in 2025–2026 to £194.32 for 2026–2027.
“It may not seem like a massive jump, but when you stretch that over 33 weeks, the increase adds up, especially for families already balancing rising living costs,” I shared during a recent interview on workplace legislation.
Let’s take a closer look at the change in statutory rates:
Comparison Table: Statutory Maternity Pay Rates
| Tax Year | Weekly SMP (flat rate after 6 weeks) | Total Duration Covered |
| 2025–2026 | £187.18 | Up to 39 weeks |
| 2026–2027 | £194.32 | Up to 39 weeks |
The increase from £187.18 to £194.32 is worth an additional £235.62 across 33 weeks for an employee receiving the full standard rate throughout that period.
Who Will Be Eligible for Statutory Maternity Pay in 2026?
The eligibility rules for SMP remain largely the same in structure but will be affected by updates to income thresholds and the rising Lower Earnings Limit (LEL).
To qualify for Statutory Maternity Pay in 2026–27, an employee must generally:
- Earn an average of at least £129 per week
- Have worked continuously for the same employer for at least 26 weeks continuing into the qualifying week, which is the 15th week before the expected week of childbirth
- Give their employer the required notice
- Provide proof of pregnancy, normally using a MATB1 certificate
The earnings threshold increased from £125 to £129 per week for 2026–27. This means workers earning below £129 on average may not qualify for SMP even if they meet the service requirement. Employees who do not qualify may instead be able to claim Maternity Allowance.
How Will Statutory Maternity Pay Be Paid in 2026?
Employers remain responsible for processing and paying SMP through their usual payroll systems. SMP is subject to Income Tax and National Insurance, and is paid in the same way as wages.
The process typically works as follows:
- You give your employer the MATB1 certificate and inform them of your intended leave date.
- Your maternity leave (and pay) can begin up to 11 weeks before the expected week of childbirth.
- Payment usually starts from the beginning of your maternity leave and continues for up to 39 weeks.
Employers can normally recover 92% of eligible statutory payments from HMRC. Employers qualifying for Small Employers’ Relief can recover 109% for 2026–27 if their total Class 1 National Insurance contributions for the relevant previous tax year were £45,000 or less.
What Changed with the SMP Calculation for 2026?
The core calculation method for SMP remains the same. You’re entitled to:
- 90% of your average weekly earnings for the first 6 weeks
- Then either £194.32 per week, or 90% of your earnings, whichever is lower, for the remaining 33 weeks
What has changed is the weekly cap on this second phase and the earnings threshold. This means employees on the lower end of the income scale may now qualify where they didn’t before, while higher earners continue to see a capped payment.
How Does the 2026 Change Affect Workers Like Julie?
Let me give you an example of how these new rules would work in practice.
Julie, a colleague of mine, works full-time, earning £500 per week. She’s planning to go on maternity leave in July 2026 and meets all eligibility requirements.
Here’s how her pay would break down:
First 6 weeks:
- 90% of £500 = £450 per week
- £450 × 6 = £2,700
Following 33 weeks:
- 90% of £500 is £450
- Because £450 exceeds the statutory rate, she receives £194.32 per week
- £194.32 × 33 = £6,412.56
Total SMP across 39 weeks:
Julie would receive approximately £9,112.56 in gross Statutory Maternity Pay across the full 39-week period, before applicable Income Tax and National Insurance deductions.
SMP is taxable and subject to National Insurance in the same way as wages.
Why Are These Changes Happening Now?
The changes to statutory maternity pay in 2026 are part of a broader government effort to align benefits with the current economic landscape. Inflation, wage growth, and cost of living all feed into the Department for Work and Pensions’ decision to update payment rates annually.
The maternity pay increase comes alongside wider statutory payment and employment-rights changes in 2026. From 6 April 2026, Statutory Sick Pay changed significantly, with the waiting period and Lower Earnings Limit removed.
The 2026–27 SSP rate is £123.25 per week or 80% of average weekly earnings, whichever is lower. These changes are now in force rather than proposals awaiting approval.
You can find further details in the CIPP’s report on new statutory payment rates for 2026–27.
What Should Employers and Startups Know About SMP in 2026?
If you’re running a startup or SME in the UK, the annual rise in SMP adds pressure to financial planning, but it’s also a legal obligation. The good news is that HMRC provides support mechanisms to reclaim most or all of the cost.
Employers should ensure:
- Their payroll systems are updated to reflect the £194.32 flat rate
- HR policies and handbooks are revised to reflect new eligibility thresholds
- Employees are informed clearly and early about their maternity rights
It’s also important to factor in the administrative timelines. Maternity leave and pay must be requested in advance, and late communication can lead to errors or disputes.
Is There Any Flexibility With Statutory Maternity Pay?
SMP is structured and fairly rigid, but employees have the right to return to work early, take Shared Parental Leave (if eligible), or use Keeping in Touch (KIT) days to stay connected during their time off.
What SMP doesn’t cover is enhanced maternity pay. That’s something some larger employers offer, topping up SMP with additional income or benefits. But even in 2026, this remains discretionary, not a legal requirement.
Conclusion
Statutory Maternity Pay has now increased to £194.32 per week for the standard-rate period, while the earnings threshold for qualification has risen to £129 per week. The basic SMP structure remains unchanged, with eligible employees able to receive payments for up to 39 weeks.
For employers, one of the most important additional changes is the 109% Small Employers’ Relief recovery rate available to qualifying businesses in 2026–27.
Employees should also remember that maternity leave and maternity pay have separate eligibility rules, so failing to qualify for SMP does not automatically mean losing the right to maternity leave.
With the new rates already in force, employees planning maternity leave and businesses running payroll should use the latest GOV.UK guidance and statutory pay calculators rather than relying on pre-April 2026 estimates.
For the most up-to-date information and calculators, visit the official GOV.UK Statutory Maternity Pay page
What Are the Most Frequently Asked Questions About SMP 2026?
What Is the Statutory Maternity Pay Rate for 2026–27?
The standard rate is £194.32 per week, or 90% of average weekly earnings if that is lower, after the first six weeks.
When Did the New £194.32 SMP Rate Start?
The 2026–27 Statutory Maternity Pay rate took effect from 5 April 2026.
How Much Do You Need to Earn to Qualify for SMP in 2026?
Employees generally need average weekly earnings of at least £129, alongside meeting the continuous-employment, notice and pregnancy-proof requirements.
How Long Can Statutory Maternity Pay Be Paid?
SMP can be paid for up to 39 weeks: 90% of average weekly earnings for six weeks followed by up to 33 weeks at the standard rate or 90% of earnings, whichever is lower.
Can Small Employers Reclaim Statutory Maternity Pay?
Yes. Qualifying small employers can recover 109% of eligible statutory payments in 2026–27, while other employers can generally recover 92%.
What Happens If an Employee Does Not Qualify for SMP?
The employer should provide form SMP1 explaining why. The employee may then be eligible to claim Maternity Allowance instead.
Is Statutory Maternity Leave the Same as Statutory Maternity Pay Eligibility?
No. Statutory Maternity Leave does not have the same 26-week service or earnings requirement, while SMP has separate employment and earnings conditions.
