Skip to main content
Yolist
Yolist

Statutory Maternity Pay (SMP) Calculator 2024/25

Calculate your SMP entitlement based on your average weekly earnings. SMP is paid for up to 39 weeks — first 6 weeks at 90% of AWE, then up to 33 weeks at £184.03/week (or 90% AWE if lower). The Lower Earnings Limit for 2024/25 is £123/week.

Statutory Maternity Pay Calculator

2024/25 rates — SMP flat rate £184.03/week, Lower Earnings Limit £123/week

Your average gross weekly pay in the 8 weeks before the 15th week before your due date

SMP is paid for up to 39 weeks; total leave entitlement is 52 weeks

If your employer pays above statutory, enter the additional weekly amount here

Small employers (total NI bill ≤ £45,000/year) can reclaim 103% of SMP rather than 92%

5 Maternity Pay Planning Tips

  1. Give 28 days' notice: You must tell your employer at least 28 days before you want your SMP to start — and confirm it in writing.
  2. Understand your full entitlement: You have 52 weeks of maternity leave — the first 26 weeks are Ordinary Maternity Leave and the next 26 are Additional Maternity Leave. SMP only covers up to 39 of these weeks.
  3. Explore Shared Parental Leave: SPL allows you and your partner to share up to 50 weeks of leave after the compulsory 2-week period — giving families more flexibility.
  4. Check Maternity Allowance: If you do not qualify for SMP (e.g. you are self-employed or newly employed), you may claim Maternity Allowance from DWP at £184.03/week for up to 39 weeks.
  5. Use KIT days strategically: Keeping In Touch days (up to 10) let you work without losing SMP for that week — useful for handover meetings or training.

How Statutory Maternity Pay Works

SMP is paid by your employer for up to 39 weeks. To qualify, you must have average weekly earnings of at least £123 (the Lower Earnings Limit) in the 8 weeks before the qualifying week (the 15th week before your due date), and you must have been continuously employed for at least 26 weeks by that date.

SMP Rates for 2024/25

  • Weeks 1–6: 90% of average weekly earnings (no upper cap)
  • Weeks 7–39: £184.03/week OR 90% of AWE — whichever is lower
  • Weeks 40–52: Additional Maternity Leave continues but with no SMP

FAQs

Is SMP taxable?

Yes — SMP is treated as earnings and is subject to income tax and National Insurance in the normal way through payroll.

Does SMP affect my pension?

Your employer must continue paying pension contributions during the 39 weeks of SMP if you are auto-enrolled. Contributions are usually based on your normal pensionable pay, not the reduced SMP amount.

What are KIT days?

Keeping In Touch (KIT) days allow you to work up to 10 days during maternity leave without losing your SMP for that week. They must be agreed with your employer.