UK Statutory Maternity Pay Explained

What this is

Statutory Maternity Pay (SMP) is a minimum amount that UK employers must pay to eligible employees who take time off to have a baby. It is detailed at gov.uk/maternity-pay-leave. SMP is distinct from maternity leave: leave is the right to time off work, while pay is the financial entitlement during that time. Some employees qualify for both, some for only one, and some receive enhanced contractual maternity pay on top of the statutory minimum.

How much it pays

SMP can be paid for up to 39 weeks. For the first 6 weeks, the rate is 90% of the employee's average weekly earnings, with no upper cap. For the remaining 33 weeks, the rate is the lower of the standard statutory weekly rate set by Parliament or 90% of average weekly earnings. The statutory rate is reviewed each tax year, typically from the first Sunday in April. For the current rate, readers should refer to gov.uk/maternity-pay-leave. The HMRC SMP calculator at gov.uk/maternity-paternity-calculator allows specific cases to be modelled.

Average weekly earnings are calculated over an 8-week reference period ending with the last payday before the end of the qualifying week, which is the 15th week before the expected week of childbirth (EWC). Tax and National Insurance are deducted from SMP in the normal way. The employer pays SMP and can usually reclaim a substantial proportion from HMRC through PAYE, with small employers reclaiming a higher percentage under the Small Employers' Relief scheme.

Eligibility

To qualify for SMP, the employee must have been continuously employed by the same employer for at least 26 weeks ending with the qualifying week (the 15th week before the EWC) and have average weekly earnings at or above the Lower Earnings Limit (LEL). The employee must still be pregnant 11 weeks before the EWC or have given birth by then, and must give notice and evidence of pregnancy, typically using form MATB1.

If conditions are not met, the employer issues form SMP1, which the employee can use to claim Maternity Allowance through Jobcentre Plus. Maternity Allowance, detailed at gov.uk/maternity-allowance, covers self-employed mothers, employees with insufficient continuous service, and those with earnings below the LEL.

Contractual maternity pay versus SMP

Many UK employers offer contractual or enhanced maternity pay on top of SMP. The scheme is set out in the contract or maternity policy and can be more generous than the statutory minimum through a higher weekly rate, full pay for some early weeks, or pay continuing where SMP alone would not. Where the contract is silent, only the statutory minimum applies.

Mechanically, the employer pays the difference between SMP and the contractual rate during enhanced weeks, so total pay equals the contractual percentage of normal salary. Pay then drops back to SMP, and to nil during any unpaid portion of the 52-week leave. Some schemes include a clawback clause if the employee does not return.

Common scheme structures by sector include:

• Public sector schemes such as NHS Agenda for Change and local government Greenbook contracts, which typically combine several weeks of full pay, a block of half pay plus SMP, and a final block of SMP only.
• Financial services and large corporate employers, where enhancements vary by employer and seniority.
• Small and medium-sized employers, where the statutory minimum is the most common arrangement.

Maternity leave

The right to maternity leave is separate from SMP eligibility. Eligible employees can take up to 52 weeks: 26 weeks Ordinary Maternity Leave followed by 26 weeks Additional Maternity Leave, with no minimum service required for the leave itself. The earliest leave can start is 11 weeks before the EWC, and leave starts automatically if the employee is absent for a pregnancy-related reason in the 4 weeks before the EWC. Notice must be given by the end of the 15th week before the EWC, and a change of start date generally requires 28 days' written notice. Contractual benefits other than pay continue during leave, including holiday accrual.

Keeping In Touch (KIT) days

KIT days allow an employee on maternity leave to work for up to 10 days during the maternity pay period without losing SMP. KIT days are optional on both sides and require agreement. Work can include meetings, training, or normal duties, and any part-day counts as a full KIT day for SMP rules. Pay for KIT days is a contractual matter: many employers pay the normal day rate, often offsetting any SMP for that day. KIT days do not extend maternity leave or pay. Details are published at gov.uk/keeping-in-touch-days.

Return-to-work rights

Return-to-work rights under the Employment Rights Act 1996 protect the employee's job during maternity leave. An employee returning during the first 26 weeks (Ordinary Maternity Leave) has the right to return to the same job on the same terms. An employee returning after Additional Maternity Leave has the right to return to the same job where reasonably practicable, or otherwise to a suitable alternative on no less favourable terms. Continuous employment is preserved. To return earlier than the date already notified, the employee must give at least 8 weeks' written notice.

How to claim

SMP is paid by the employer through normal payroll, not claimed separately from HMRC. The employee gives notice of pregnancy at least 15 weeks before the EWC, with form MATB1 typically provided from around 20 weeks. The employer confirms in writing how much will be paid and when. Where SMP cannot be paid, form SMP1 is issued and the employee applies for Maternity Allowance via gov.uk/maternity-allowance.

Common pitfalls

Pitfalls include changing employer late in pregnancy and failing the 26-week continuous service test, miscalculating average weekly earnings where pay has varied, and missing the 15th-week notice deadline. Shared Parental Leave rules differ and are detailed at gov.uk/shared-parental-leave-and-pay. Returning to work before the 39-week SMP period ends generally ends SMP, with KIT days the exception. Maternity Allowance and SMP cannot run simultaneously.

Important disclaimer

This article is general information based on UK government and HMRC sources and does not constitute financial, legal, or tax advice. Rates and rules change. Readers should check current gov.uk guidance and consult an FCA-authorised adviser or HMRC directly before acting on significant family-finance decisions.

Frequently asked questions

How long is Statutory Maternity Pay paid for?

Up to 39 weeks: 6 weeks at 90% of average weekly earnings, then 33 weeks at the lower of the statutory rate or 90% of earnings.

What is the current SMP weekly rate?

The rate is set each tax year by Parliament. Refer to gov.uk/maternity-pay-leave or the HMRC calculator at gov.uk/maternity-paternity-calculator.

Who is eligible for SMP?

Employees with at least 26 weeks of continuous employment by the qualifying week (the 15th week before the EWC) and average weekly earnings at or above the Lower Earnings Limit.

What is contractual or enhanced maternity pay?

Contractual maternity pay is an employer top-up above SMP, set out in the employment contract. It is common in public sector roles such as those under NHS Agenda for Change and local government Greenbook contracts, varies in the private sector, and is often statutory only in smaller employers.

What if I am self-employed?

Self-employed claimants are not eligible for SMP but may qualify for Maternity Allowance at gov.uk/maternity-allowance.

How much maternity leave can I take?

Up to 52 weeks: 26 weeks Ordinary Maternity Leave and 26 weeks Additional Maternity Leave, available regardless of SMP eligibility.

Can I work during maternity leave?

Up to 10 Keeping In Touch (KIT) days can be worked without losing SMP, with terms agreed between employee and employer, per gov.uk/keeping-in-touch-days.

What return-to-work rights apply?

Under the Employment Rights Act 1996, an employee returning during the first 26 weeks has the right to return to the same job. After 26 weeks, the right is to the same job where reasonably practicable, or a suitable alternative on no less favourable terms. At least 8 weeks' written notice is required to return earlier than the default date.