How to Calculate Maternity Pay Week by Week

When you're expecting a baby, one of the biggest financial questions is: how much maternity pay will I get, and how does it change week to week? Statutory Maternity Pay (SMP) in the UK gives you 39 weeks of paid leave, but the amount changes halfway through — most women receive 90% of their normal pay for the first six weeks, then a much lower fixed rate for the remaining 33 weeks. Understanding how to calculate maternity pay week by week means you can plan your household budget accurately and spot gaps between the statutory minimum and any enhanced maternity package your employer offers.

How Statutory Maternity Pay Works

Statutory Maternity Pay is paid for up to 39 weeks, split into two distinct periods with different rates:

Weeks 1–6: You receive 90% of your average weekly earnings. This includes all normal salary, bonuses, and shift allowances, but has no upper limit. If you earn £500/week, you get £450/week for the first six weeks.

Weeks 7–39: You receive [STAT NEEDED: 2026 statutory maternity pay rate] per week. This is a fixed amount regardless of your normal salary — so whether you normally earn £300/week or £1,000/week, you get the same statutory amount.

To qualify for SMP, you must have worked for your employer for 26 weeks continuously (ending 15 weeks before your due date), earn at least [STAT NEEDED: 2026 National Insurance lower earnings limit] per week, and give your employer 28 days' notice. SMP is taxable income. You'll pay income tax and National Insurance on your maternity pay just as you would on ordinary salary.

Week-by-Week Breakdown: The Two Rates

Let's work through a realistic example to see how the money changes across the 39 weeks.

Scenario: £30,000 annual salary, £577/week gross (£30,000 ÷ 52)

Your average weekly earnings are £577. Here's how your maternity pay breaks down:

Weeks 1–6 (first six weeks):

SMP: 90% × £577 = £519/week
Total over 6 weeks: £3,114

Weeks 7–39 (remaining 33 weeks):

SMP: £[statutory rate]/week (fixed)
Total over 33 weeks: £[statutory rate] × 33

Assuming the statutory rate is £180/week (check gov.uk for current rates):

Weeks 7–39: £180 × 33 weeks = £5,940

Total SMP across 39 weeks: £3,114 + £5,940 = £9,054

That's a drop from £519/week to £180/week — a 65% cliff in week 7. Most readers find week 7 is when the financial reality hits hardest.

How to Calculate Your Maternity Pay

Here's the step-by-step method:

Step 1: Calculate your average weekly earnings

Your average is based on the 8 weeks immediately before the "qualifying week" (15 weeks before your due date). Add up your gross pay (before tax and National Insurance) for those 8 weeks, then divide by 8.

If you've had variation in your pay — shift work, bonuses, commission — this average smooths it out. Recurring bonuses typically count; one-off bonuses usually do too. Speak to your employer's payroll team if you're unsure what's included.

Step 2: Confirm you meet the earnings minimum

Check your average weekly earnings against the 2026 National Insurance lower earnings limit. If your average falls below this, you don't qualify for SMP — but you may qualify for Maternity Allowance instead. [STAT NEEDED: current threshold and Maternity Allowance rate]

Step 3: Calculate weeks 1–6

Take your average weekly earnings and multiply by 0.9 (which is 90%).

£577 × 0.9 = £519/week

Step 4: Calculate weeks 7–39

Use the fixed statutory rate for all remaining weeks:

£[statutory rate] × 33 weeks

Step 5: Account for tax and National Insurance

Your maternity pay is subject to income tax at your normal marginal rate (0%, 20%, or higher depending on your other income). National Insurance is also payable. If you're a basic rate taxpayer, your take-home maternity pay is roughly 80% of the SMP amount — so weeks 1–6 at 90% of salary become about 72% in your bank account after tax. Use the UK salary calculator to model your exact deductions based on your effective tax rate and annual income.

Enhanced Maternity Pay vs Statutory

Many employers offer enhanced maternity packages that top up statutory pay. This is hugely valuable and often overlooked when comparing job offers.

Common enhancements:

Full pay for X weeks: Pay your normal salary (not 90% average) for the first 4–12 weeks, then drop to statutory
Blended rate: A higher fixed rate than statutory across more weeks
Returning bonus: A lump sum if you return to work within a set period

Example: Full pay for 8 weeks, then statutory

Same £30,000 salary (£577/week):

Weeks 1–8: Full pay of £577/week = £4,616
Weeks 9–39: Statutory at £[rate]/week = £[rate] × 31

Compare this to statutory alone (£3,114 + £5,940 = £9,054), and full pay for 8 weeks gives you an extra £2,502 in the first two months.

Public sector employers — civil service, NHS, local authorities — typically offer significantly more generous maternity pay than statutory. See public sector vs private sector pay for how maternity benefits factor into broader compensation.

When negotiating salary or evaluating job offers, always ask about maternity policy in writing. A £35,000 salary with full pay for 12 weeks is worth considerably more than £38,000 with statutory only. Model your household cash flow with different maternity scenarios using the UK salary calculator — it helps clarify which offer is actually better for your family.

Financial Planning Around the Lower Rate

The drop from weeks 6 to 7 is the major financial shock. Going from £519/week to £180/week is a 65% pay cut. Here's how to plan around it:

In your early months (weeks 1–6):

You're receiving 90% of normal pay, which is nearly full household income
This is the window to over-save if possible — build an emergency buffer
Pay down any high-interest debt while income is higher
Review your pension contribution strategy. A lower income might drop you into a lower tax band, reducing the value of pension contributions.

At weeks 7–39:

Budget for the fixed statutory rate
If your partner is working, review your household budget assuming only their income plus your SMP
Check whether you're eligible for any benefits — Child Tax Credit, Universal Credit, etc. Maternity pay is treated as income, so your eligibility may shift
Consider Shared Parental Leave: your partner can take leave and receive Statutory Parental Pay ([STAT NEEDED: 2026 rate]) — this can smooth income if timed right

Other statutory payments context: Understanding how maternity pay works helps you see patterns in other statutory entitlements. Similar two-tiered or fixed-rate structures apply to statutory sick pay and redundancy pay, so the calculation method you learn here applies elsewhere.

Frequently Asked Questions

Q: Do I get maternity pay if I'm self-employed?

A: No, you don't qualify for Statutory Maternity Pay as self-employed. You may qualify for Maternity Allowance instead, which is a flat weekly rate (not based on your earnings). Check the gov.uk Maternity Allowance page for current rates and eligibility.

Q: Can I use annual leave to top up my maternity pay?

A: Yes, many employers let you take paid holiday during maternity leave, which tops up your SMP. If your company allows this and you have 10 weeks of annual leave saved, you could earn full salary for an extra 10 weeks. Check your employee handbook or speak to HR.

Q: What if I change jobs while pregnant?

A: You must have worked for your current employer for 26 weeks by the "qualifying week" (15 weeks before your due date) to get SMP from them. If you've changed jobs recently, you might not qualify — but check with the new employer's payroll team. Maternity Allowance may be available instead.

Q: Is maternity pay subject to income tax?

A: Yes, SMP is taxable. Your employer will apply income tax and National Insurance as they would to ordinary salary. However, maternity pay does not count towards your annual leave accrual or pension contributions (depending on your pension scheme — check with your provider).

Q: Can I get maternity pay from more than one employer?

A: No. If you've worked for multiple employers in the qualifying period, you get SMP from the employer you worked for during the "qualifying week". The others don't pay SMP, though you might be entitled to Maternity Allowance as a top-up if your earnings fall below statutory.

Q: How much notice do I have to give my employer?

A: You must notify your employer at least 28 days before you want your SMP to start. Typically this is four weeks before your due date, but you can start it earlier if you wish (e.g., if you want to leave work at week 32 of pregnancy). Give written notice and confirm your due date.

Q: Will my employer ask me to pay back maternity pay if I don't return to work?

A: Not for statutory maternity pay — that's your legal entitlement. However, some enhanced maternity packages come with a "clawback" clause: if you don't return for a set period (e.g., 6 months), you must repay some of the top-up. Check your employee handbook.

Q: How does maternity pay affect my tax code?

A: Your employer will adjust your tax code during maternity leave to reflect your lower income. If you go from £30,000 salary to £180/week SMP, your estimated annual earnings drop to around £9,360, which is below the personal allowance (£12,570 for 2026). You may get a refund of tax paid early in the tax year. File a self-assessment return or contact HMRC to check.

Next Steps

To calculate your personal maternity pay, gather:

Your payslips from the last 8 weeks (to work out average weekly earnings)
Your employer's maternity policy
Your due date

Then use the step-by-step method above. If your employer offers enhanced pay, ask for the exact terms in writing. Once you know the numbers — both statutory and enhanced — you can model your household budget confidently and plan for the week 7 transition.

For help comparing your expected maternity pay to other income scenarios, use the UK salary calculator. Planning ahead is the best antidote to financial stress in early parenthood.