How much is statutory maternity pay in 2025-26?

Statutory Maternity Pay (SMP) is paid for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings (no cap), then up to 33 weeks at the flat rate of £187.18/week or 90% of earnings if lower.

Is maternity pay taxable?

Yes. SMP is subject to Income Tax and NI deductions if it exceeds the Personal Allowance threshold. Many women on leave for the full year will pay little or no tax as their annual income stays below £12,570.

How long does statutory maternity pay last?

SMP lasts a maximum of 39 weeks. You can take up to 52 weeks of Maternity Leave, but the final 13 weeks are unpaid (unless your employer offers enhanced maternity pay).

UK Maternity Pay After Tax 2025-26

Statutory Maternity Pay (SMP) is taxable income — you pay Income Tax and NI just like normal salary, but at a much lower rate because your pay is reduced. See exactly what you'll take home each month during maternity leave.

How SMP works in 2025-26

Weeks 1–6

90% of Average Weekly Earnings

Weeks 7–39

£187.18/week or 90% AWE (lower)

Is SMP taxable?

Yes — Income Tax and NI apply

Paid period

39 weeks (9 months)

Maternity pay take-home by salary

£20,000 salary £917/month £22,000 salary £940/month £25,000 salary £975/month £28,000 salary £1,009/month £30,000 salary £1,032/month £32,000 salary £1,053/month £35,000 salary £1,078/month £38,000 salary £1,103/month £40,000 salary £1,120/month £45,000 salary £1,161/month £50,000 salary £1,203/month £55,000 salary £1,244/month £60,000 salary £1,286/month £70,000 salary £1,369/month £80,000 salary £1,452/month

Is Statutory Maternity Pay taxable?

Yes — SMP is treated as regular employment income and is subject to Income Tax and National Insurance, just like your normal salary. However, because SMP is much lower than your usual pay, the tax bill is significantly reduced. For most earners, the effective tax rate on SMP is lower than on their regular salary.

For the first 6 weeks, you receive 90% of your Average Weekly Earnings (AWE). From weeks 7 to 39, you receive the lower of £187.18/week or 90% of your AWE. Weeks 40–52 are unpaid (unless your employer offers enhanced maternity pay).

Tip: Because your annual income drops significantly during maternity leave, you may receive a tax refund at year-end if you've overpaid PAYE during the part of the year before starting maternity leave.

SMP weekly cap 2025-26

The SMP flat rate for weeks 7–39 is £187.18 per week in 2025-26. If 90% of your AWE is below this, you receive 90% AWE instead. The cap means that once your salary exceeds approximately £10,843/year (£208.52/week), you will receive the flat £187.18 for weeks 7–39.