Breakdown
How it works
SMP runs for 39 weeks: the first 6 at 90% of average weekly earnings (uncapped), the next 33 at the lower of £194.32 and 90% of earnings. Weeks 40–52 are unpaid. You qualify with 26 weeks' service by the 15th week before the due date and earnings of at least £129 a week; otherwise Maternity Allowance from DWP applies.
Formula
Worked example
£650 a week: 6 × £585 = £3,510 + 33 × £194.32 = £6,413 → £9,923 over 39 weeks, about £1,100 a month.
Frequently asked questions
Is SMP taxable?
Yes — tax and NI are deducted like salary, and pension contributions continue on the SMP amount (employer contributions continue on full salary).
Can my partner share the leave?
Shared Parental Leave lets you convert up to 50 weeks of leave and 37 weeks of pay (at £194.32) between parents.
What if I am self-employed or do not qualify?
Maternity Allowance: up to £194.32 a week for 39 weeks if you have paid Class 2 NI, claimed from Jobcentre Plus.