SMP over 39 weeks, two distinct phases
Statutory Maternity Pay works in two phases. The first 6 weeks are paid at 90% of your average weekly earnings with no flat-rate cap. This is often the highest-value period and where SMP is most clearly linked to what you were earning before maternity leave.
Weeks 7 to 39 are paid at the statutory flat rate, £184.03 a week in 2026/27, or 90% of your average weekly earnings if that is lower. For most employees earning above around £205 a week, the flat rate applies from week 7 onwards.
How SMP compares to Maternity Allowance
SMP is generally the better route for employees who have been with the same employer long enough, because the 90% first-6-weeks phase has no flat cap. Maternity Allowance, which is available to those who do not qualify for SMP, uses a different eligibility test and a different rate structure.
If you are self-employed or have recently changed jobs, the maternity comparison page is the place to check both routes side by side.
Other support that can run alongside SMP
SMP is taxable and counts as income, which can affect means-tested support. Universal Credit can still be claimed alongside SMP, but the SMP is counted as income and will reduce the UC award through the earnings taper.
Sure Start Maternity Grant and Healthy Start support can also be relevant around the time of birth and early months. Those sit outside the main SMP calculation but are worth checking if income is under pressure.