Your maternity setup
Estimated SMP and employer-paid income over planned leave
£0
Likely paid weeks: 0 of 0
What this means
SMP can run for up to 39 weeks, but Statutory Maternity Leave can run for 52 weeks. That is why a full year off often means a paid period followed by an unpaid tail.
Worked examples — see the maths on real numbers
How Statutory Maternity Pay (SMP) and enhanced employer schemes translate to actual take-home over a 39-week leave period.
Emma — £36,000 salary, statutory SMP only
| Annual salary | £36,000 (£3,000/month gross) |
| Weekly earnings | ~£692 |
| SMP eligibility | Yes (qualifying weeks met) |
The maths:
- Weeks 1-6: 90% of average weekly earnings = £692 × 90% = £623/week
- Weeks 7-39: lower of (90% of earnings, £194.32) = £194.32/week (2026/27 rate)
- Weeks 40-52: unpaid (employer not required to pay)
- Total SMP gross: (£623 × 6) + (£194.32 × 33) = £3,738 + £6,413 = £10,151
- Tax + NI applies normally to SMP
Result: Emma's take-home over the SMP period is about £9,400 after tax and NI — a sharp drop from her usual take-home of about £2,450 a month. Bridging the gap means using other income or savings, or sharing the leave with a partner. A Lifetime ISA is not a penalty-free source here: withdrawals for anything other than a first home, age 60 or over, or terminal illness carry a 25% government withdrawal charge.
Aisha — £55,000 salary, enhanced employer maternity scheme
| Annual salary | £55,000 (£4,583/month gross) |
| Employer scheme | 6 months full pay, then 3 months SMP at statutory rate |
| Pension contributions | 5% of salary, continuing while she is paid |
The maths:
- Months 1-6: 100% of usual pay = £4,583/month gross (~£3,310 net after tax/NI/pension)
- Months 7-9: £194.32/week × 13 weeks = £2,526 gross. That is below the weekly NI threshold, so no NI is due; any Income Tax depends on her tax code and her pay earlier in the tax year
- Months 10-12: unpaid leave
- Pension contributions continue while she is being paid during maternity leave
Result: Aisha receives about £19,860 net for the six full-pay months (6 × £3,310) plus £2,526 of SMP in months 7-9. On SMP alone, her £55,000 salary would give about £12,100 gross over 39 weeks (6 × £951.92 + 33 × £194.32). Pension contributions carrying on through the paid leave are easy to overlook.
Figures use 2026/27 UK tax-year rates and thresholds. Always verify against your specific payslip or tax statement before acting.
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