Complete Guide to Statutory Maternity Pay in the UK

Understanding Statutory Maternity Pay (SMP) is essential for anyone planning a family or expecting a baby. The rules around eligibility, payment rates, and how SMP interacts with your employment rights can be complex. This comprehensive guide explains everything you need to know about maternity pay in the UK, helping you plan your finances and understand your entitlements.

SMP Eligibility Requirements

To qualify for Statutory Maternity Pay, you must meet all of the following criteria:

• Employment status: You must be employed (not self-employed) by your employer at the qualifying week, which is the 15th week before your expected week of childbirth.
• Continuous employment: You must have been continuously employed by the same employer for at least 26 weeks by the end of the qualifying week. This means you need to have started working for your employer by roughly the time you conceived.
• Earnings threshold: Your average weekly earnings must be at least equal to the Lower Earnings Limit (LEL) for National Insurance contributions. For 2025-26, this is £125 per week. Your average earnings are calculated over a specific eight-week period before the qualifying week.
• Notice: You must give your employer at least 28 days' notice (or as much notice as reasonably practicable) of when you want your SMP to start.
• Evidence of pregnancy: You must provide your employer with a MATB1 certificate (maternity certificate) from your midwife or doctor. This is usually issued around week 20 of your pregnancy.

The Qualifying Week and Continuous Employment

The qualifying week is the 15th week before your expected week of childbirth (EWC). Your expected week of childbirth is the week (starting on a Sunday) in which your baby is due. The qualifying week is a crucial date because it determines whether you meet the 26-week continuous employment test.

Continuous employment means you have been employed without a break. Temporary absences for sickness, holiday, or maternity leave do not break continuity. If you changed roles within the same organisation, your continuity is preserved. However, if you left one employer and joined another (even briefly), this would break the chain of continuous employment.

If you are unsure about your qualifying week, count back 15 weeks from the Sunday before your due date. You must have been employed by your current employer for 26 complete weeks by the Saturday at the end of this qualifying week.

How Average Weekly Earnings Are Calculated

Your average weekly earnings (AWE) determine both whether you meet the earnings threshold and how much SMP you receive in the first six weeks. The calculation uses a specific reference period: the eight-week period ending with the last normal payday on or before the Saturday at the end of the qualifying week.

Your employer will look at your gross pay (before tax and National Insurance) during this reference period. This includes basic salary, overtime, bonuses, and commission paid during those eight weeks. Any pay rise that takes effect between the start of the reference period and the end of your maternity leave must be included in the calculation, which may increase your SMP.

SMP Rates and Payment Schedule

SMP is paid for a maximum of 39 weeks and is split into two rates:

First 6 Weeks: Higher Rate

For the first six weeks, you receive 90% of your average weekly earnings before tax. There is no cap on this amount. If you earn £600 per week, you would receive £540 per week during this period.

Remaining 33 Weeks: Lower Rate

For the next 33 weeks, you receive the lower of either 90% of your average weekly earnings or the flat-rate SMP amount, which is £187.18 per week for 2025-26. Most employees earn above this threshold, so the majority receive the flat rate for these 33 weeks.

Final 13 Weeks: Unpaid

Your statutory maternity leave lasts 52 weeks in total, but SMP only covers 39 weeks. The final 13 weeks are unpaid unless your employer offers an enhanced maternity pay package that extends beyond the statutory minimum.

SMP is paid through your normal payroll and is subject to tax and National Insurance deductions, just like your regular salary. Your employer is responsible for paying SMP and can reclaim most or all of it from HMRC.

Maternity Allowance: The Alternative

If you do not qualify for SMP — perhaps because you have not been with your employer long enough, your earnings are too low, or you are self-employed — you may be entitled to Maternity Allowance (MA) instead.

To qualify for Maternity Allowance, you must have been employed or self-employed for at least 26 weeks in the 66 weeks before your expected week of childbirth (the weeks do not need to be consecutive). You must also have earned at least £30 per week in any 13 of those weeks.

Maternity Allowance is paid at the lower of £187.18 per week or 90% of your average weekly earnings for 39 weeks. It is paid directly by Jobcentre Plus rather than through your employer. Unlike SMP, Maternity Allowance is not subject to tax or National Insurance.

Shared Parental Leave and Pay

Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of pay between them. It offers flexibility that standard maternity leave does not, allowing both parents to take leave at the same time or to alternate periods of leave.

To use SPL, the mother must first end her maternity leave (she must take at least the first two weeks as compulsory maternity leave). The remaining weeks can then be shared between the parents. Shared Parental Pay (ShPP) is paid at £187.18 per week or 90% of average weekly earnings, whichever is lower — the same rate as the lower rate of SMP.

Both parents must meet eligibility requirements. The parent taking SPL must have been employed continuously for 26 weeks by the 15th week before the due date. The other parent must have worked for at least 26 of the 66 weeks before the due date and earned at least £390 in total across any 13 of those weeks.

Enhanced Maternity Pay from Employers

Many employers offer maternity pay that goes beyond the statutory minimum. Enhanced maternity pay packages vary widely but may include:

• Full pay for a set number of weeks (commonly 6 to 26 weeks)
• A higher flat rate for the remaining weeks
• Gradual step-down arrangements (for example, full pay for 12 weeks, then half pay for 12 weeks)
• Additional payments to top up SMP to full salary

Check your employment contract or staff handbook for details of your employer's maternity pay policy. Some employers require you to return to work for a minimum period after maternity leave or you may need to repay some or all of the enhanced pay. Make sure you understand any conditions before accepting enhanced maternity pay.

Tax and National Insurance on SMP

SMP is treated as earnings for tax and National Insurance purposes. Your employer deducts income tax and employee National Insurance contributions from your SMP payments through PAYE, just as they would from your normal salary. This means the amount you actually receive will be less than the headline SMP rate.

However, because your income is lower during maternity leave, you may pay less tax overall. If your total income for the tax year falls within the personal allowance (£12,570 for 2025-26), you may not pay any income tax at all. Your tax code should adjust automatically, but check your payslips to ensure the correct amount is being deducted. If you believe too much tax has been taken, you can contact HMRC for a refund.

Your Employment Rights During Maternity Leave

Your employment rights are protected during maternity leave. Key protections include:

• Job protection: You have the right to return to the same job after Ordinary Maternity Leave (the first 26 weeks). After Additional Maternity Leave (weeks 27-52), you have the right to return to the same job, or if that is not reasonably practicable, a suitable alternative role on terms no less favourable.
• Accruing holiday: You continue to accrue your full annual leave entitlement during maternity leave, including bank holidays. If you cannot take all your accrued leave before or after maternity leave within the holiday year, your employer should allow you to carry it over.
• Pension contributions: Your employer must continue making pension contributions during paid maternity leave, based on your normal salary (not your reduced SMP). You only need to make employee contributions based on the maternity pay you actually receive.
• Redundancy protection: If your role is made redundant during maternity leave, you have the right to be offered a suitable alternative vacancy in preference to other employees. From April 2024, this protection extends from the point you notify your employer of your pregnancy until 18 months after the birth.
• Terms and conditions: All your contractual benefits continue during maternity leave, except for pay. This includes your company car, health insurance, gym membership, and any other benefits specified in your contract.

Keeping In Touch (KIT) Days

During your maternity leave, you are entitled to work up to 10 Keeping In Touch (KIT) days without affecting your SMP or bringing your maternity leave to an end. KIT days are entirely voluntary — neither you nor your employer can insist on them.

KIT days can be used for training, team meetings, work-related events, or simply to stay connected with your workplace. Any work done on a KIT day counts as a whole day, even if you only work for an hour. Payment for KIT days is a matter for agreement between you and your employer. Some employers pay your normal daily rate in addition to SMP, while others offset SMP against the payment. Make sure you agree the terms before working a KIT day.

If you have opted into Shared Parental Leave, you receive a further 20 Shared Parental Leave In Touch (SPLIT) days, which work in the same way.