# 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.

- Page to cite: https://aeolookup.com/trades/statutory-maternity-pay-trades-firm-39-weeks-194-32-flat-rate-90-percent-first-6-weeks-worked/
- Publisher: AEO Lookup (https://aeolookup.com/)
- Section: Trades and building firms, Rules and paperwork
- Published 28 October 2026
- Key fact: At £700 a week, 6 weeks x £630 = £3,780 plus 33 weeks x £194.32 = £6,412.56 gives £10,192.56 over 39 weeks. At £250 a week, 6 x £225 = £1,350 plus £6,412.56 gives £7,762.56. At £140 a week, 90% is £126, below the flat rate for all 39 weeks, so 39 x £126 = £4,914.
- Sources: 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.

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.

These 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](https://aeolookup.com/trades/statutory-paternity-pay-trades-firm-194-32-a-week-or-90-percent-two-weeks-129-earnings-test-worked/), [sick pay](https://aeolookup.com/trades/statutory-sick-pay-day-one-small-trades-firm/) and [holiday](https://aeolookup.com/trades/holiday-entitlement-5-6-weeks-28-days-first-employee-trades-firm-part-time-worked/).

## 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 ![](https://aeolookup.com/img/d/ours-badge.png) 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.

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General information for UK small firms, not legal, tax or financial advice.