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Rules and paperwork
Statutory Maternity Pay for a trades firm: 90% for 6 weeks, then £194.32 or 90% for 33, worked at £700, £250 and £140 a week
GOV.UK: Statutory Maternity Pay runs up to 39 weeks, 90% of pay for 6 weeks, then £194.32 or 90%, whichever is lower. Worked at three pay levels.
Your estimator has told you she is expecting. You need to know what the firm pays her while she is off, so you can decide whether to hire cover for the winter. What does the law say Statutory Maternity Pay (SMP) is, week by week?
What GOV.UK says
The GOV.UK pages on maternity pay give these rules:
| Point | Rule |
|---|---|
| Length | Up to 39 weeks |
| First 6 weeks | 90% of average weekly earnings, before tax |
| Remaining 33 weeks | £194.32 or 90% of average weekly earnings, whichever is lower |
| Tax | Paid like wages, with tax and National Insurance deducted |
| Earnings test | Average of at least £129 a week |
| Service test | Continuously employed for at least 26 weeks continuing into the qualifying week, which is the 15th week before the expected week of childbirth |
Check the split: 6 + 33 = 39 weeks.
What it costs at £700, £250 and £140 a week
For the 33 weeks, £194.32 x 33 = £6,412.56 (194.32 x 30 = 5,829.60, plus 194.32 x 3 = 582.96).
| Average weekly earnings | 90% of that | First 6 weeks | Next 33 weeks | Total over 39 weeks |
|---|---|---|---|---|
| £700 | £630 | 6 x £630 = £3,780 | 33 x £194.32 = £6,412.56 | £10,192.56 |
| £250 | £225 | 6 x £225 = £1,350 | 33 x £194.32 = £6,412.56 | £7,762.56 |
| £140 | £126 | 6 x £126 = £756 | 33 x £126 = £4,158 | £4,914 |
At £700, the weekly payment drops from £630 to £194.32 in week 7, a fall of £435.68. At £140, 90% (£126) is already lower than the flat rate, so the lower figure is used in every week: 756 + 4,158 = 4,914, which is also 39 x £126.
AI staff and workflows for trades and building firms. Starting with enquiry to quote.See what we would set upThese are the gross payments to the employee. This is the statutory minimum and says nothing about any enhanced scheme your contract promises, or about cover for the role.
What to put in place
- Record each person's average weekly earnings and start date so the earnings test and the 26-week test are a check, not a guess.
- Work out the qualifying week from the due date as soon as you are told, then count back.
- Budget the cover and the pay together. The same planning applies to paternity pay, sick pay and holiday.
What I did not read
I read the GOV.UK pay and eligibility pages only. I did not read how average weekly earnings are worked out, the notice and proof the employee must give, when leave may start, how much of SMP a small employer can reclaim, what happens if she falls below the earnings or service tests, Maternity Allowance, keeping-in-touch days, holiday that builds up during leave, or protection from dismissal. I did not read the regulations. The £194.32 figure appears on the page without a tax year stated, so check it is current when you pay. Ask your adviser before you act on a real case.
Overlyft builds AI staff who join your trades team and keep each person's start date and recent pay, work out the maternity, paternity and sick pay figures when someone tells you their news, and put them in front of the office manager, who decides what to do.
This is general information, not tax or legal advice. Check the GOV.UK pages and your adviser for your own firm.
Where this comes from: GOV.UK, Maternity pay and leave: Pay (https://www.gov.uk/maternity-pay-leave/pay) and Eligibility (https://www.gov.uk/maternity-pay-leave/eligibility): SMP for up to 39 weeks; 90% of average weekly earnings for the first 6 weeks; then £194.32 or 90% of average weekly earnings, whichever is lower; tax and National Insurance deducted; employee must earn on average at least £129 a week and have worked for the employer continuously for at least 26 weeks continuing into the qualifying week, the 15th week before the expected week of childbirth. Read 28 October 2026.
AEO Lookup editorial team
We write practical guides for people who run small UK firms, and we check every fact against its source on the date shown. Read how we review, or tell us if something has changed.
