The average weekly earnings of the eligible employee.
Statutory Maternity Pay (SMP) rate in the UK is £187.18 per week for the 2025-26 Tax Year.
The number of weeks being claimed (maximum of 39).
The "higher percent" in Statutory Maternity Pay (SMP) is 90% of the employee’s Average Weekly Earnings (AWE) — with no cap — for the first 6 weeks of SMP.