Statutory Maternity Pay Calculator

The Statutory Maternity Pay (SMP) Calculator will help you to work out if you have to pay SMP to your employee and if so how much SMP you have to pay her. It will also help you to work out how much SMP recovery you can get.

On this page:

News and updates

1) The SMP calculator includes the new rates of SMP from 3 April 2011.
This calculator will produce a correct result in all calculations, except when you select to align the SMP pay week with the employee's normal pay and it includes payment for 3 April 2011. SMP for complete weeks including 3 April are not affected.

If you find you need to calculate to align the SMP pay week with the employee’s normal pay and it includes payment for 3 April you may wish to download the Basic PAYE toolkit which includes a SMP calculator. You'll find a link at the end of this section.

HM Revenue & Customs (HMRC) apologise for any inconvenience this may cause and will provide a further update on this page when the problem has been resolved.

2) For directors of companies incorporated after 1 October 2009, there are new company regulations which may affect the director's average weekly earnings for SMP purposes. You'll find more detail in HMRC's publication E15: 'Employer Helpbook for Statutory Maternity Pay'. You can download this publication using the link at the end of this section. Alternatively, you can contact the Employer Helpline - you can find their contact details in the 'Further help' section at the end of this guide.

Download Basic PAYE Tools from the Business Link website (Opens new window)

Go to E15: Employer Helpbook for Statutory Maternity Pay

Calculate Statutory Maternity Pay

What you need before using this calculator

To work out how much SMP you will have to pay you will need:

  • The date the baby is due from your employee's form MATB1.
  • Your employee's intended maternity leave date, if one has been given.
  • Your employee's gross pay amounts that she was paid in the ‘relevant period’ (the period used to calculate average weekly earnings). The calculator will work out this period for you.
  • The date your employee started working for you.
  • To check whether your employee's gross earnings attract Class 1 National Insurance contributions (NICs), or would do but for the employee's age or level of earnings.

To calculate the recovery of SMP you can get you will need:

  • the amount of SMP you are liable to pay as calculated by the calculator
  • details of your gross Class 1 NICs liability for the relevant tax year
    If you experience problems printing result pages on the calculator try setting the page orientation from portrait to landscape.

Should any faults come to your attention please refer to HMRC's online services page on reporting problems using the link below.

Online services - report a problem

Use our online tool to calculate your employee's Statutory Maternity Pay

Further help

Calculating and recovering SMP

Go to E15: Employer Helpbook for Statutory Maternity Pay

Find contact details for HMRC's Employer Helpline