Maternity Pay Guide UK (Statutory Maternity Pay, Leave, Rights 2026)

Who Qualifies for Statutory Maternity Pay (SMP)

You qualify for SMP if you are an employee (not self-employed) and have been working for the same employer continuously for at least 26 weeks by the 15th week before your due date (the Qualifying Week). Your average weekly earnings must be at least £123 per week (the Lower Earnings Limit for 2026). You must also give your employer the correct notice — usually at least 28 days before your SMP starts — and provide a MATB1 certificate (issued from week 20 of pregnancy). SMP is paid for up to 39 weeks. If you have more than one employer, you may qualify for SMP from each job if you meet the criteria separately. Still unsure where you stand? Use the gov.uk parent pay and leave checker. If you do not qualify for SMP, you may still qualify for Maternity Allowance — see the section below.

How Much SMP You Get (2026 Rates)

Statutory Maternity Pay is paid in two parts. For the first 6 weeks, you receive 90% of your average weekly earnings with no upper limit. For the remaining 33 weeks, you receive either £184.03 per week or 90% of your weekly earnings — whichever is lower. The flat rate of £184.03 applies for 2026 (it is reviewed annually by the government). SMP is paid monthly or weekly through your usual payroll, with tax and National Insurance deducted. You can choose to start SMP any time from the 11th week before your due date up to the day after birth. If your baby is born early, SMP starts automatically the day after birth. For adoption, the rules are the same — the adoptive parent receives SMP as if they were the birth mother, provided they meet the employment and earnings criteria.

Maternity Allowance for Self-Employed and Low Earners

If you are self-employed, unemployed, or do not earn enough to qualify for SMP, you may claim Maternity Allowance (MA) from the DWP. MA is worth up to £184.03 per week (the same as the SMP flat rate) for up to 39 weeks, or 90% of your average weekly earnings if that is lower. To qualify, you must have been employed or self-employed for at least 26 of the 66 weeks before your due date and earned at least £30 per week on average in 13 of those weeks. If you are self-employed and pay Class 2 National Insurance, you are treated as having met the earnings test. You can claim MA online via gov.uk or by post using the MA1 claim form. MA can start as early as the 11th week before your due date. Unlike SMP, MA is tax-free but counts as income for means-tested benefits like Universal Credit.

How to Claim Maternity Pay

For SMP, the process starts with telling your employer. You should notify them at least 15 weeks before your due date or as soon as reasonably practicable. Provide your employer with your MATB1 certificate (or matching certificate for adoption). Your employer will confirm your eligibility and start paying SMP from the date you choose. If your employer refuses or you think you qualify but they disagree, HMRC operates a Statutory Payment Dispute procedure — call the HMRC Statutory Payments helpline on 0300 322 9422. For Maternity Allowance, complete the MA1 claim form — available from your ante-natal clinic or Jobcentre Plus, or download it from gov.uk. You can claim from the 14th week before your due date but no earlier. Both SMP and MA are backdated if you claim late, but it is better to claim early to avoid a gap in income.

Maternity Leave Duration and Your Rights

You are entitled to 52 weeks of maternity leave regardless of how long you have worked for your employer. The first 26 weeks are Ordinary Maternity Leave (OML); the second 26 weeks are Additional Maternity Leave (AML). Your contract of employment continues throughout, and most of your rights (holiday accrual, redundancy protection, pension contributions) continue. You are protected from unfair dismissal, detriment, and discrimination for reasons related to pregnancy or maternity leave. During leave, you are entitled to all the contractual benefits you normally receive except pay (unless your contract provides enhanced maternity pay). You must give your employer 8 weeks' notice if you want to change your return date. If you decide not to return, you still must give notice as per your contract. See gov.uk maternity leave for full details.

Returning to Work After Maternity Leave

You have the right to return to the same job if you return within 26 weeks (OML). If you take the full 52 weeks (including AML), you are entitled to return to the same job or, if that is not reasonably practicable, to a suitable alternative role on terms no less favourable. You can request flexible working from day one of your return — employers must consider requests in a reasonable manner. You can also use Keeping in Touch (KIT) days — up to 10 paid days during maternity leave — to attend training, team meetings, or easing yourself back in. KIT days are optional and must be agreed with your employer. If you are made redundant during or after maternity leave, you have the right to be offered a suitable alternative vacancy in preference to other employees. For more support on returning, see gov.uk employer guidance.

FAQs

Can I get maternity pay if I'm self-employed?

Yes — you claim Maternity Allowance (MA) from the DWP rather than SMP from an employer. If you pay Class 2 National Insurance, you are treated as having met the earnings condition. MA is paid at £184.03 per week for up to 39 weeks.

Does maternity pay get taxed?

Statutory Maternity Pay is subject to Income Tax and National Insurance deductions through PAYE, just like your normal salary. Maternity Allowance is tax-free but counts as income for means-tested benefits.

What if my employer goes bust while I'm on maternity leave?

You can claim SMP directly from HMRC if your employer becomes insolvent. Contact the HMRC Statutory Payments team on 0300 322 9422. Your Maternity Allowance claim would be through the DWP as normal.

Can I work part-time during maternity leave?

You can work for up to 10 Keeping in Touch (KIT) days during maternity leave without ending your leave or losing SMP. Any work beyond KIT days may end your maternity leave and SMP entitlement — check with your employer first.

What happens to my pension while on maternity leave?

Your employer must continue pension contributions on your SMP earnings. If you have enhanced contractual maternity pay, pension contributions are based on that higher amount. You can also make additional contributions if your scheme allows.