Statutory Maternity Pay Calculator
Calculate your SMP entitlement for 2025/26. Check eligibility and see your week-by-week payment breakdown.
Updated for 2025/26 rates
Your Details
Your average gross weekly pay (approx £26,000.00 per year)
Common earnings levels:
2025/26 SMP Rates
- Weeks 1-6: 90% of average weekly earnings
- Weeks 7-39: £184.03/week or 90% (whichever is lower)
- Lower Earnings Limit: £123/week
Your SMP Entitlement
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Understanding Statutory Maternity Pay for Company Directors
As a UK company director, you may be entitled to Statutory Maternity Pay (SMP) if you're employed by your company and paid through PAYE. This calculator helps you understand exactly how much SMP you can expect to receive over the 39-week payment period.
How SMP is Calculated
Statutory Maternity Pay is paid for up to 39 weeks in two phases:
- First 6 weeks: 90% of your average weekly earnings (AWE), with no upper limit
- Remaining 33 weeks: £184.03 per week, or 90% of your AWE if that's lower
Qualifying for SMP as a Director
To receive SMP as a company director, you must:
- Be employed by your company (not just a shareholder)
- Be paid through PAYE, not just dividends
- Have been employed for at least 26 weeks by the 15th week before your due date
- Earn at least £123 per week on average (the Lower Earnings Limit)
Important Considerations for Directors
If you typically take a low salary and high dividends, your SMP will be based only on your salary. Dividends do not count toward your average weekly earnings for SMP purposes.
Some directors choose to increase their salary in the months before the qualifying week to maximize their SMP entitlement. However, this needs careful planning as it may have other tax implications.
What if You're Not Eligible?
If you don't qualify for SMP (for example, because your earnings are below the Lower Earnings Limit), you may be eligible for Maternity Allowance instead. This is claimed directly from the government rather than through your employer.
Disclaimer: This calculator provides an estimate based on 2025/26 rates. Your actual entitlement may vary based on your specific circumstances. We recommend consulting with a qualified accountant or contacting HMRC for advice specific to your situation.
Frequently Asked Questions
Everything you need to know about Statutory Maternity Pay
What is Statutory Maternity Pay (SMP)?
Statutory Maternity Pay is a weekly payment from your employer for up to 39 weeks. You get 90% of your average weekly earnings for the first 6 weeks, then £184.03 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks. SMP is paid in the same way as your wages, with tax and National Insurance deducted.
Who is eligible for Statutory Maternity Pay?
To qualify for SMP you must: have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date (the 'qualifying week'), earn at least £123 per week on average (the Lower Earnings Limit for 2025/26), give your employer correct notice, and provide proof of pregnancy. Company directors who pay themselves through PAYE can qualify if they meet these criteria.
Can company directors get Statutory Maternity Pay?
Yes, company directors can receive SMP if they are employed by their company and paid through PAYE. You must have been employed for at least 26 weeks continuously and earn above the Lower Earnings Limit (£123/week). Directors who only take dividends and no salary may not qualify, as dividends don't count toward SMP calculations.
How is average weekly earnings calculated for SMP?
Average weekly earnings (AWE) are calculated using your earnings in the 8-week period ending with the last normal payday on or before the Saturday at the end of your qualifying week. This includes salary, bonuses, overtime, and any other earnings subject to National Insurance. For monthly paid employees, this is roughly 2 months' pay divided by 8.6 weeks.
What if I earn less than £123 per week?
If your average weekly earnings are below £123 (the Lower Earnings Limit), you won't qualify for SMP. However, you may be eligible for Maternity Allowance instead, which is paid by the government rather than your employer. Maternity Allowance is £184.03 per week (or 90% of your average earnings if less) for up to 39 weeks.
When should I tell my employer about my pregnancy?
You must tell your employer at least 15 weeks before your due date that you want to stop work to have a baby, when you want your SMP to start, and provide proof of pregnancy (usually a MATB1 certificate from your midwife or doctor). Your employer must respond within 28 days confirming your SMP dates and amounts.