How to Calculate Statutory Maternity Pay in the UK: Step-by-Step Guide

Introduction

Small UK businesses live and die by a handful of numbers: margin, break-even and cash flow. Staff also need to know their statutory rights on pay.

This guide explains how to calculate statutory Maternity Pay in the UK, step by step. Calculate Statutory Maternity Pay over 39 weeks. You'll see the formula, a fully worked example and practical tips for UK readers.

What this calculation covers

Calculate Statutory Maternity Pay over 39 weeks.

Clear numbers help you price profitably, chase late invoices with confidence and understand statutory pay entitlements.

The method and formula

SMP is 90% of your average weekly earnings for the first 6 weeks, then the lower of the standard weekly rate or 90% of earnings for the next 33 weeks.

Every figure on our statutory Maternity Pay Calculator follows this method, so you can check the working yourself.

Worked example

Here's a typical example using these figures:

Running them through the method gives:

The headline figure is total smp: £9,416.94. Change any input and the result will move with it.

How to use the calculator

1. Enter or choose average weekly earnings (£).
2. Enter or choose sMP standard weekly rate (£).
3. Read your results. The main figure is shown at the top, with a breakdown underneath.
4. Try different values to compare scenarios side by side.

Tips for UK readers

• Price from margin, not markup, if you want to hit a target profit percentage.
• Quote prices to businesses ex VAT and to consumers inc VAT.
• You can legally claim statutory interest on late B2B invoices.
• Statutory pay rates usually change every April – check GOV.UK.

Frequently asked questions

What's the quickest way to work out statutory Maternity Pay?

Use our free statutory Maternity Pay Calculator. It applies this method automatically: SMP is 90% of your average weekly earnings for the first 6 weeks, then the lower of the standard weekly rate or 90% of earnings for the next 33 weeks.

Are statutory pay figures up to date?

Rates are editable on each calculator. Defaults reflect recent published rates; always confirm current figures on GOV.UK.

Do these work for sole traders?

Yes. Margin, markup and break-even apply to any business size.

Is this legal advice?

No. For disputes about pay, redundancy or debts, contact Acas, Citizens Advice or a solicitor.

Summary

To work out statutory Maternity Pay, follow the method above: SMP is 90% of your average weekly earnings for the first 6 weeks, then the lower of the standard weekly rate or 90% of earnings for the next 33 weeks. For a quick, accurate answer with your own figures, use the calculator.

Next, read Statutory Maternity Pay: Common Mistakes, Tips and FAQs.