Maternity Pay Entitlement Summary
In the UK, pregnant employees are entitled to take up to 52 weeks of Statutory Maternity Leave. Eligible employees receive Statutory Maternity Pay (SMP) for up to 39 weeks of their leave period.
SMP is paid directly by employers through payroll (subject to PAYE Tax and National Insurance), with small businesses able to reclaim 103% of SMP paid from HMRC under Small Employers’ Relief rules.
⚙️ Rules & Thresholds
- SMP Qualification Requirements:
- Must be employed by the same employer for at least 26 continuous weeks extending into the 15th week before the expected week of childbirth (Qualifying Week).
- Must earn at least the Lower Earnings Limit (LEL) of £123 per week (gross) in the 8-week calculation period.
- SMP Payment Structure (39 Weeks Total):
- First 6 Weeks: Paid at 90% of your Average Weekly Earnings (AWE) with no upper cap.
- Next 33 Weeks: Paid at the statutory flat rate of £184.03 per week (or 90% of your AWE, whichever is lower).
- Remaining 13 Weeks: Unpaid statutory leave.
- Maternity Allowance (MA): If you do not qualify for SMP (e.g. self-employed or recently changed jobs), you can claim Maternity Allowance (£184.03/wk for 39 weeks) directly from Jobcentre Plus.
📊 Practical Examples
- Average Gross Weekly Earnings: £550.00
- Continuous Service: 52 Weeks (Fully Qualified for SMP)
- First 6 Weeks Rate (90% of £550): **£495.00 / week** (£2,970.00 subtotal)
- Next 33 Weeks Rate (Lower of 90% or £184.03): **£184.03 / week** (£6,072.99 subtotal)
Total 39-Week Statutory Maternity Pay Award: £2,970.00 + £6,072.99 = **£9,042.99**.
Weekly Breakdown: Weeks 1-6 = £495/wk; Weeks 7-39 = £184.03/wk; Weeks 40-52 = Unpaid.
📑 Common Pitfalls
- Missing the 15th-Week Notice Deadline: You must notify your employer in writing of your pregnancy and intended maternity leave start date at least 15 weeks before your due date.
- Confusing Statutory SMP with Enhanced Occupational Maternity Pay: Many UK employers offer enhanced contractual maternity pay (e.g. 100% full pay for 16 weeks); check your employee contract handbook.
- Assuming Self-Employed Workers Get SMP: Self-employed women do not qualify for SMP from an employer, but can claim government Maternity Allowance via DWP form MA1.
❓ Frequently Asked Questions (FAQ)
For the 2026/27 tax year, Statutory Maternity Pay is paid for 39 weeks: 90% of your average weekly earnings for the first 6 weeks, followed by £184.03 per week (or 90% of average weekly earnings, whichever is lower) for the remaining 33 weeks.
Statutory Maternity Pay (SMP) is paid by your employer to eligible employed staff earning above £123/week with 26 weeks' service. Maternity Allowance (MA) is paid directly by DWP to self-employed women or those who do not qualify for SMP.
Yes. Employers can reclaim 92% of SMP paid to staff via payroll deductions. Small businesses qualifying for Small Employers' Relief (paying £45,000 or less in Class 1 National Insurance per year) can reclaim 103% of SMP paid.
Yes. Under UK employment law, employees continue to accrue full contractual annual leave and bank holiday entitlements during all 52 weeks of Statutory Maternity Leave.