Statutory Maternity Pay Qualifying Week: UK Rules and Dates

• The statutory maternity pay qualifying benchmark is the 15th cycle before the expected birth date. It runs Sunday to Saturday.
• To qualify for SMP, staff need 26 continuous weeks of service into that window.
• Average weekly earnings must equal or exceed the Lower Earnings Limit across the 8-week relevant period before that cutoff ends.

The statutory maternity pay qualifying week is the 15th cycle before the expected birth date. It runs from Sunday to Saturday. This calendar period serves as the statutory baseline for all UK maternity payroll calculations. Small business owners and payroll teams must find that date to apply the rules correctly.

Missing this exact date leads to payroll errors or unfair rejections. Under HMRC Statutory Payments Manual SPM120200, statutory calculations depend on this single milestone. Employers assess two conditions during this period. First, they verify continuous employment. Second, they test employee earnings against the statutory threshold.

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How to calculate the 15th week before birth

UK statutory maternity rules run on strict Sunday-to-Saturday calendar intervals. The expected arrival timeframe starts on the Sunday before the official due date on the medical form.

Check the due date on the employee's MATB1 certificate. Find the Sunday on or immediately before that due date. Count exactly 15 Sundays backwards on your calendar. The Sunday you reach begins the statutory maternity pay qualifying week. That period concludes on the following Saturday at midnight.

Suppose an employee expects a baby on Wednesday, 14 October 2026. The expected delivery span starts on Sunday, 11 October 2026. Counting back 15 Sundays brings you to Sunday, 28 June 2026. The qualifying interval runs from Sunday, 28 June 2026 through Saturday, 4 July 2026.

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The 26-week continuous employment condition

To qualify for SMP, workers must satisfy the continuous service test. This is essential. The law demands 26 weeks of unbroken employment with your company.

Crucially, this service must extend into the qualifying timeframe. An employee does not need to complete that whole span on the job. Working even one single day into the qualifying interval satisfies the law. Statutory annual leave counts. So does paid holiday during that time.

To find the earliest valid start date, count back 26 weeks from the Saturday ending the qualifying window. In our example above, the qualifying window ends on Saturday, 4 July 2026. Counting back 26 intervals sets the latest start date to Saturday, 4 January 2026. Joining on or before that date satisfies the test fully. It is quite straightforward.

What if their employment contract ends during the qualifying window? Under statutory rules, an employer must still pay SMP if the employee worked into the 15th span before the due date. Leaving or redundancy after that date does not remove your duty to pay.

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The 8-week relevant earnings period calculation

Meeting service length is step one. But the worker must also earn enough during the relevant test run.

Average weekly earnings must equal or exceed the Lower Earnings Limit for National Insurance contributions. For the 2025/2026 and 2026/2027 tax years, this threshold is £125 per week. It is fixed. Under official HMRC calculation guidance, the relevant period is usually eight weeks long. It ends on the last normal payday falling on or before the Saturday of the qualifying window.

Your payroll schedule sets the calculation approach. Review the rules below:

• Weekly payroll: Find the last payday on or before the Saturday of the qualifying interval. Gather all pay from that day and the prior seven paydays. Add the gross amounts subject to Class 1 National Insurance. Divide the total by eight.
• Monthly payroll: Find the last normal monthly payday on or before the qualifying Saturday. Take that payslip and the preceding month's slip. Sum both monthly gross amounts. Multiply by 12. Then divide by 52 to establish average weekly earnings.

If average weekly earnings fall below the Lower Earnings Limit, you cannot pay SMP. However, you must tell the worker promptly so they can claim other statutory state support.

Employer obligations and the SMP1 form deadline

When an employee qualifies, you must pay SMP for up to 39 weeks. Pay the first six weeks at 90 percent of average weekly earnings. That rate is generous. The remaining 33 weeks run at the statutory rate or 90 percent of average earnings, whichever is lower.

If an employee fails either test, strict rules apply. You must complete statutory form SMP1 (Why I cannot pay you SMP). Give this form to the worker within seven days of your decision. Return their original MATB1 certificate alongside it.

Workers who miss out on employer SMP can apply for Maternity Allowance. They submit form SMP1 directly to Jobcentre Plus to verify their status. Clear paperwork protects your business against employment disputes and ensures your worker receives prompt support.

Statutory maternity pay qualifying week checklist and rules

Keep your payroll compliant with these clear steps:

• Count back 15 Sundays from the due date. This marks the qualifying week.
• Check continuous service. Confirm 26 weeks of unbroken employment reaching into that cycle.
• Test earnings. Review average pay over the 8-week period against the Lower Earnings Limit.