Maternity Pay on a £30k, £40k or £50k Salary

Statutory Maternity Pay has two distinct stages across up to 39 paid weeks:

• Weeks 1 to 6: 90% of your average weekly earnings, with no cap.
• Weeks 7 to 39: the lower of 90% of your average weekly earnings and the statutory standard weekly rate (£194.32 for 2026/27).

For anyone earning more than around £215.91 a week, the second stage is the flat statutory rate. That is the key point of this guide: 33 of the 39 paid weeks are the same amount regardless of whether you earn £30,000 or £50,000.

Split out, each example pays £3,115.38, £4,153.86 and £5,192.34 respectively across the first six weeks, and the same £6,412.56 across weeks 7 to 39. Figures are gross and assume the salary is spread evenly, with no bonus or overtime in the reference period.

A £50,000 salary is two-thirds higher than £30,000, but the 39-week statutory total is only around £2,076.96 higher — because the difference is concentrated in six weeks.

The practical consequence is that higher earners face a larger drop in percentage terms. On £30,000, £194.32 a week is roughly a third of normal weekly pay; on £50,000 it is closer to a fifth. Budgeting from your salary rather than from the statutory rate is where most maternity-leave plans go wrong.

Statutory Maternity Pay counts as earnings, so it goes through payroll with Income Tax and National Insurance deducted as usual, and pension contributions continue if you stay in the scheme. Your take-home maternity pay will therefore be lower than the gross figures above.

Because the payments are much smaller than your normal salary, many people find their tax deductions fall sharply — and some receive a refund through payroll — but this depends on your tax code and the rest of your year's earnings.

Many employers pay more than the statutory minimum — for example full pay for a number of weeks, then half pay, then statutory. Schemes differ in an important way: some pay the enhancement inclusive of Statutory Maternity Pay, and some pay it on top.

Some schemes also require repayment if you do not return to work for a minimum period, so the wording of your own policy matters. The Enhanced Maternity Pay Calculator models both treatments alongside the statutory schedule.

These examples use a simple salary-to-weekly conversion. A real calculation uses your average weekly earnings in the eight weeks before the qualifying week, which can include bonuses, overtime and commission paid in that window.

For your own numbers, use the UK Maternity Pay Calculator, then the Maternity Leave Savings Calculator to see what the drop means for your monthly budget. If you are planning dates, the Maternity Leave Planner shows the paid and unpaid periods.