Maternity pay calculator for employers (2026/27)
What 39 weeks of Statutory Maternity Pay costs your business - after the HMRC reclaim most calculators ignore. Small employers usually get back more than they pay out.
The maternity leave
2026/27 rules: SMP is 90% of average weekly earnings for 6 weeks, then the lower of £194.32 or 90% of AWE for 33 weeks. Employers reclaim 92% - or 109% with Small Employers' Relief (total Class 1 NI of £45,000 or less last tax year); the extra compensates for employer NI on the SMP. Enhanced company maternity pay above the statutory rate is not reclaimable. Eligibility for SMP: 26 weeks' service into the qualifying week and average earnings of at least £129/week.
For most small employers, Statutory Maternity Pay costs nothing - HMRC refunds 109% of it. You pay 90% of the employee's average weekly earnings for 6 weeks, then the lower of £194.32 or 90% of AWE for 33 more, and reclaim it through payroll. Only employers whose Class 1 NI topped £45,000 last year carry a real cost - 8% of the SMP bill.
How much maternity pay does an employer actually pay?
Take an employee averaging £480 a week (about £25,000 a year):
| Stage | Rate | Amount |
|---|---|---|
| Weeks 1-6 | 90% of £480 = £432/wk | £2,592.00 |
| Weeks 7-39 | £194.32/wk (lower than 90%) | £6,412.56 |
| Gross SMP | 39 weeks | £9,004.56 |
| Small employer reclaims | 109% | £9,814.97 → net −£810 |
| Standard employer reclaims | 92% | £8,284.20 → net £720 |
The 109% isn't a typo: Small Employers' Relief deliberately refunds more than the SMP itself to cover the employer National Insurance you pay on it. The full mechanics - the £45,000 test, reclaiming through your EPS, getting advance funding from HMRC if cashflow is tight - are in our guide to reclaiming statutory maternity pay.
What maternity costs are NOT reclaimable?
- Enhanced company maternity pay - anything you choose to pay above the statutory rate is yours to fund.
- Cover - the temp or overtime filling the role is usually the real cost of maternity leave, not the SMP.
- Holiday accrual - statutory leave keeps accruing through maternity leave.
Who qualifies for SMP?
The employee needs 26 weeks' continuous service into the qualifying week (the 15th week before the due date) and average earnings of at least £129 a week (gov.uk). Below that, Maternity Allowance from the DWP may apply instead - at no cost to you. Paternity, adoption, shared parental, neonatal care and parental bereavement pay all use the same £194.32 flat rate and the same reclaim rules - the numbers live on our 2026/27 statutory rates table, and the new day-one paternity leave right is worth reading before your next policy update.
This calculator applies the statutory rules as published and shows its working, but it cannot know your contracts, your policies or anything unusual about the case. Treat the figure as a starting point, and take advice on anything contested or expensive.
Family leave without the spreadsheet
CoDash's family-leave planner tracks maternity, paternity and neonatal dates, keeps statutory entitlements straight and hands payroll the right numbers - reclaim included.