Statutory Maternity Pay calculator: inputs before output.
Check eligibility and the relevant earnings period before applying the six-week and remaining-week rates.
How is Statutory Maternity Pay calculated?
SMP is normally paid for up to 39 weeks: 90% of average weekly earnings for the first six weeks, then the lower of the statutory weekly rate or 90% of average weekly earnings for the remaining 33 weeks.
Eligibility, notice, evidence and the relevant earnings period matter as much as the arithmetic.
What matters
Start with the rule
SMP is normally paid for up to 39 weeks: 90% of average weekly earnings for the first six weeks, then the lower of the statutory weekly rate or 90% of average weekly earnings for the remaining 33 weeks.
Write down the decision
Keep the policy, dates, calculation inputs and decision together so another person can understand what happened.
Check the current source
Use HMRC's live calculator or payroll software for the payment. Statutory rates and eligibility thresholds change by tax year.
A practical checklist
For a small team, a short repeatable process beats an impressive policy nobody follows.
- Confirm continuous-employment and earnings eligibility
- Record the expected week of childbirth
- Identify the relevant earnings period
- Apply first-six-week and remaining-week rules
- Check tax-year rates
- Record notice and MATB1 evidence
Where software helps — and where it does not
HollyHR can keep the relevant people record, dates, documents, leave and working pattern in one place. It cannot decide a legal, medical or employee-relations question for you.
Use HMRC's live calculator or payroll software for the payment. Statutory rates and eligibility thresholds change by tax year.
Check the source, not just our summary
Rules and product pages change. These are the first-party references behind this page.
Questions people ask
Is this legal advice?
No. It is a practical summary for UK small teams. Check the linked official guidance and take qualified advice for a specific or disputed case.
Why keep the source with the calculation?
Rates and rules change. Recording the inputs, date and source makes the answer reviewable instead of becoming an unexplained number in a spreadsheet.
Can HollyHR track this?
HollyHR can hold the underlying employee, working-pattern, leave and document records. It does not present itself as a legal-advice engine.
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Keep reading: People records · Working patterns