Full-Time Employee on £30,000 — Standard SMP Breakdown

Rachel works as an office administrator and earns £30,000 per year. She's been with her current employer for three years, so she comfortably meets the 26-week employment requirement. Her baby is due on 15 October 2025.

Since her employer doesn't offer enhanced maternity pay, Rachel will receive Statutory Maternity Pay only. Let's walk through exactly what she'll receive over the 39-week payment period.

Step 1: Check eligibility

Rachel's qualifying week falls in early July 2025 (15 weeks before her due date week). With 3 years of continuous employment, she easily meets the 26-week requirement. Her average weekly earnings of £576.92 are well above the Lower Earnings Limit of £125 per week. She qualifies for SMP.

Step 2: Calculate the higher rate (weeks 1–6)

For the first 6 weeks, Rachel receives 90% of her average weekly earnings: £576.92 × 0.9 = £519.23 per week. Over 6 weeks, that's £3,115.38 gross.

Step 3: Calculate the standard rate (weeks 7–39)

For the remaining 33 weeks, Rachel receives the flat rate of £187.18 per week (since 90% of her earnings, £519.23, exceeds the flat rate). Over 33 weeks, that's £6,176.94 gross.

Step 4: Total SMP

Rachel's total gross SMP over 39 weeks is £3,115.38 + £6,176.94 = £9,292.32.

After estimated tax and National Insurance deductions, her net take-home pay over the 39 weeks would be approximately £8,880. The exact figure depends on her tax code and any other income during the tax year.

This represents a significant drop from her normal take-home pay of roughly £24,000 per year (after tax). During the 33-week flat-rate period, she'll receive about £720 per month net — compared to her usual monthly salary of around £2,000.