Rates and data last verified 10 July 2026 by the ExpertSure editorial team. Sources are listed in the methodology below the calculator.
Maternity leave costs employers far less than most assume. Statutory Maternity Pay is largely reclaimed from HMRC, and smaller businesses actually recover more than they pay out. This calculator shows the true net cost of an employee’s maternity leave for the 2026/27 tax year, including recovery, employer National Insurance, pension contributions, and any occupational top-up you offer.
- SMP is £194.32 per week in 2026/27 - after the first 6 weeks at 90% of average earnings, paid for up to 39 weeks in total
- Small employers reclaim 109% of SMP - businesses with a Class 1 NI bill of £45,000 or under get every penny back plus 9% compensation
- Larger employers reclaim 92% - leaving a net SMP cost of roughly £780 on a £32,000 salary over 39 weeks
- NI and pension still apply - employer National Insurance at 15% and 3% auto-enrolment pension are due on maternity payments, adding around £1,050 on a typical salary
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How to Use This Calculator
Enter the employee’s annual salary and how many weeks of leave they plan to take. Then choose your top-up policy – statutory minimum or enhanced full pay for 6, 13, or 26 weeks. Finally, tell the calculator whether your total Class 1 National Insurance bill was £45,000 or under last tax year, which determines whether you reclaim 109% or 92% of SMP from HMRC.
How Does Statutory Maternity Pay Work in 2026/27?
SMP runs for 39 weeks. The first 6 weeks are paid at 90% of the employee’s average weekly earnings with no cap. The remaining 33 weeks are paid at the lower of £194.32 per week or 90% of average earnings. To qualify, the employee needs 26 weeks of continuous service by the qualifying week and average earnings of at least £129 per week.
You reclaim SMP through your payroll software via the Employer Payment Summary. If your software handles statutory pay properly, recovery is automatic – our guide to payroll software costs covers what the leading platforms charge. Getting statutory payments wrong is also one of the compliance risks covered in our HMRC payroll compliance guide.
What Does Maternity Leave Really Cost an Employer?
For a small employer paying statutory rates only, the answer is close to nothing. On a £32,000 salary, gross SMP comes to roughly £9,700 over 39 weeks, and Small Employers’ Relief returns about £10,600 – the 9% compensation is designed to offset the employer NI and pension you still pay on those payments. The real costs are indirect: recruiting and training cover, or absorbing the workload across the team.
Larger employers keep 8% of the SMP bill, and enhanced packages change the picture quickly. Topping up to full pay for the first 13 weeks on that same salary adds around £3,600. Use the employer NIC calculator to see how National Insurance behaves across your whole payroll, and the employee cost calculator for the full cost of a replacement hire.
Does Paternity Pay Work the Same Way?
Statutory Paternity Pay uses the same £194.32 weekly rate for 2026/27, but for a maximum of 2 weeks. The same 92% or 109% recovery rules apply, so the net cost of paternity leave is under £35 for most employers. Shared Parental Leave splits the remaining maternity entitlement between partners at the same weekly rate.
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Work out the rest of your employment costs with our salary sacrifice pension calculator, statutory sick pay calculator, and holiday entitlement calculator.
