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Comprehensive Guide: How to Calculate Maternity Pay in the UK (2024)
Understanding how to calculate maternity pay is crucial for expectant mothers to plan their finances during one of life’s most significant transitions. This guide explains everything you need to know about Statutory Maternity Pay (SMP), eligibility criteria, calculation methods, and additional financial support available.
What is Statutory Maternity Pay (SMP)?
Statutory Maternity Pay is the legal minimum payment employers must provide to eligible employees during their maternity leave. SMP is paid for up to 39 weeks, with different rates applying to different periods of your leave.
Eligibility Criteria for SMP
To qualify for SMP, you must meet all the following conditions:
- Be classified as an employee (not self-employed or a ‘worker’)
- Have given your employer the correct notice (at least 28 days before you want your SMP to start)
- Have worked for your employer continuously for at least 26 weeks up to the ‘qualifying week’ (the 15th week before your due date)
- Earn on average at least £123 per week (the lower earnings limit for National Insurance contributions)
- Provide proof of your pregnancy (usually a MATB1 certificate from your doctor or midwife)
How SMP is Calculated
The calculation of SMP follows a specific structure:
- First 6 weeks: 90% of your average weekly earnings (before tax)
- Next 33 weeks: £172.48 per week or 90% of your average weekly earnings (whichever is lower)
Your average weekly earnings are calculated over an 8-week ‘relevant period’ ending with the last pay day on or before the end of the qualifying week.
When Does SMP Start?
SMP can start from:
- The day after your baby is born (if born early)
- Any time from 11 weeks before your due date
- The day after your due date if you haven’t started your leave by then
Additional Financial Support
If you’re not eligible for SMP or need extra support, consider these options:
- Maternity Allowance: For those who don’t qualify for SMP (e.g., self-employed or recently changed jobs)
- Universal Credit: May provide additional support during maternity leave
- Employer schemes: Some companies offer enhanced maternity pay above the statutory minimum
Comparison of Maternity Pay Options
| Benefit Type | Eligibility | Payment Amount | Duration |
|---|---|---|---|
| Statutory Maternity Pay | Employees with 26+ weeks service, earning £123+/week | 90% of earnings for 6 weeks, then £172.48 or 90% (whichever lower) | Up to 39 weeks |
| Maternity Allowance | Self-employed or recently employed, worked 26+ weeks in 66-week test period | £172.48 or 90% of average earnings | Up to 39 weeks |
| Employer Enhanced Pay | Varies by employer (check your contract) | Often full pay for 3-6 months, then SMP | Varies (typically 6-12 months) |
Tax and National Insurance on SMP
SMP is treated as earnings, so:
- Income tax and National Insurance will be deducted
- It counts towards your taxable income for the year
- You’ll receive a P60 at the end of the tax year showing your SMP payments
Common Questions About Maternity Pay
Can I work while receiving SMP?
You can work for up to 10 ‘keeping in touch’ (KIT) days during your maternity leave without losing your SMP. Any work beyond this may affect your payments.
What if my baby is born early?
If your baby arrives before your planned start date, your maternity leave and pay will begin automatically the day after the birth.
Can I get SMP if I’m made redundant?
If you’re made redundant during pregnancy or maternity leave, you’re still entitled to SMP for the full 39 weeks if you meet the eligibility criteria.
Recent Changes to Maternity Pay (2024)
The UK government reviews SMP rates annually. For the 2024/25 tax year:
- The standard SMP rate remains at £172.48 per week
- The lower earnings limit for eligibility increased to £123 per week
- New shared parental leave regulations allow more flexible arrangements between partners
| Year | SMP Standard Rate | Lower Earnings Limit | % of Women Eligible |
|---|---|---|---|
| 2024/25 | £172.48 | £123 | 88% |
| 2023/24 | £172.48 | £120 | 87% |
| 2022/23 | £156.66 | £120 | 86% |
Planning Your Maternity Leave Finances
To make the most of your maternity leave:
- Calculate your expected SMP using our calculator above
- Check if your employer offers enhanced maternity pay
- Create a budget based on your reduced income
- Consider any additional benefits you might be eligible for
- Plan for your return to work or potential childcare costs
Remember that you’re entitled to 52 weeks of maternity leave regardless of whether you receive SMP. The first 26 weeks are known as ‘Ordinary Maternity Leave’ and the remaining 26 weeks as ‘Additional Maternity Leave’.
Returning to Work After Maternity Leave
You have the right to return to the same job after:
- Ordinary Maternity Leave (first 26 weeks)
- Additional Maternity Leave (if you take more than 26 weeks), unless it’s not reasonably practicable
If you decide not to return to work, you should give your employer the notice period specified in your contract. Some employers may require repayment of enhanced maternity pay if you don’t return for a specified period.
Self-Employed Mothers
If you’re self-employed, you won’t qualify for SMP but may be eligible for Maternity Allowance. To qualify:
- You must have been self-employed for at least 26 weeks in the 66 weeks before your due date
- You must have paid Class 2 National Insurance for at least 13 of those weeks
- Your average weekly earnings must be at least £30
The application process for Maternity Allowance is different from SMP, so check the government website for details.
Maternity Pay and Multiple Births
If you’re expecting twins, triplets, or more:
- You’ll still only receive one SMP payment (not per baby)
- You may be eligible for additional benefits like Sure Start Maternity Grant
- Some employers offer enhanced pay for multiple births – check your contract
International Comparisons
The UK’s maternity pay system is more generous than some countries but less so than others:
- Sweden: 480 days at 80% of salary (shared between parents)
- Norway: 49 weeks at 100% pay or 59 weeks at 80% pay
- USA: No federal paid leave (12 weeks unpaid under FMLA)
- Germany: 14 weeks at 100% pay, then up to 14 months at 65-67% pay
While the UK system provides important support, many advocate for improvements to bring it in line with some European neighbors.
Final Tips for Maximizing Your Maternity Pay
- Apply for SMP as early as possible (you can claim from 20 weeks before your due date)
- Keep records of all communications with your employer about maternity leave
- Check if you’re eligible for Healthy Start vouchers (worth £4.25 per week)
- Consider salary sacrifice schemes before going on leave to maximize benefits
- Attend antenatal appointments – you’re entitled to paid time off for these