Last reviewed: May 2026
Key facts:- Statutory Maternity Pay runs for up to 39 weeks: the first 6 weeks at 90 per cent of average weekly earnings, then 33 weeks at the standard SMP rate or 90 per cent if lower.
- Eligibility requires 26 weeks of continuous employment by the qualifying week and average weekly earnings at or above the Lower Earnings Limit.
- Employees who do not qualify for SMP may instead claim Maternity Allowance from DWP, which has different qualifying conditions including self-employment routes.
UK Employment Rights Hub › Uk Statutory Maternity Pay Explained
Statutory Maternity Pay is the legal minimum pay an eligible pregnant employee receives during maternity leave. The scheme is set out in the Social Security Contributions and Benefits Act 1992 and the Statutory Maternity Pay (General) Regulations 1986. This upgraded guide explains the qualifying conditions, the two pay rates (90 per cent for six weeks and the standard rate for 33 weeks), and the fallback options for those who do not qualify for SMP.
How SMP is Structured
SMP runs for up to 39 weeks. The first six weeks are paid at 90 per cent of average weekly earnings, with no cap. The remaining 33 weeks are paid at the lower of the standard SMP rate or 90 per cent of average weekly earnings.
The 2025/26 standard rate was 184.03 pounds a week. The 2026/27 standard rate is uprated by September 2025 CPI in the same way as other statutory family pay rates. SMP is paid by the employer through the payroll, with PAYE tax and Class 1 National Insurance deducted in the normal way.
Maternity leave itself is longer than SMP. Statutory Maternity Leave is up to 52 weeks. The additional 13 weeks beyond SMP are unpaid leave, although the employee retains the right to return to the same or a similar role.
The Qualifying Week
The qualifying week is the 15th week before the expected week of childbirth. By the end of the qualifying week, the employee must have been continuously employed by the same employer for at least 26 weeks. They must also have average weekly earnings at or above the Lower Earnings Limit.
Average weekly earnings are calculated over the eight weeks ending with the qualifying week. For weekly paid employees the eight payslips give a direct average. For monthly paid employees, HMRC uses the last two monthly payslips multiplied by 12 and divided by 52.
The qualifying week is the cornerstone of the entire SMP calculation. Missing the qualifying week by even a few days because of changing jobs can knock the employee out of SMP entitlement entirely.
The First Six Weeks - 90 Per Cent
The first six weeks of SMP are at 90 per cent of average weekly earnings. There is no cap on the 90 per cent rate. Higher-earning employees receive substantially more in this period than they will receive later in the leave.
Example: average weekly earnings of 600 pounds give first six weeks SMP of 540 pounds per week, total 3,240 pounds gross before tax. Example: average weekly earnings of 250 pounds give first six weeks SMP of 225 pounds per week, total 1,350 pounds gross before tax.
Where the employee receives a pay rise between the start of the average earnings reference period and the end of maternity leave, the rise must be applied retrospectively under the Alabaster rule. The employer pays a top-up to bring SMP up to the recalculated amount.
Weeks 7 to 39 - Standard Rate
From week seven onwards, SMP is paid at the lower of the standard SMP rate or 90 per cent of average weekly earnings. For most employees the standard rate is lower. For lower-earning employees with average weekly earnings below the standard rate divided by 0.9, the 90 per cent rate continues.
Standard rate example: 33 weeks at 184.03 pounds = 6,072.99 pounds gross. Adding the first six weeks at 90 per cent of 600 (3,240 pounds) gives total SMP across the 39 weeks of 9,312.99 pounds gross.
Lower-earner example: average weekly earnings of 130 pounds. 90 per cent of 130 = 117 pounds. This is lower than the standard rate, so weeks 7 to 39 are paid at 117 pounds each. Total SMP across 39 weeks at 90 per cent throughout = 39 weeks times 117 = 4,563 pounds gross.
Maternity Allowance for Those Who Do Not Qualify for SMP
Employees who do not qualify for SMP may still be entitled to Maternity Allowance from DWP. MA has different qualifying conditions: 26 weeks of employment or self-employment in the 66 weeks before the baby is due, with average earnings of at least 30 pounds a week in 13 of those weeks.
MA is paid at the lower of the standard SMP rate or 90 per cent of average weekly earnings. It can be paid for up to 39 weeks. Self-employed claimants are paid at one of three rates based on Class 2 National Insurance contributions paid in the 66-week test period.
Applications for MA are made on form MA1, available from gov.uk or from a Jobcentre. The form must be submitted within set time limits: usually no earlier than 26 weeks before the expected week of birth, and no later than three months after the baby is born.
Specific Issues That Often Cause Confusion
The qualifying week is the 15th week before the expected week of childbirth. Counting back from the EWC, the qualifying week is roughly two weeks before the start of the third trimester. Workers who change jobs late in pregnancy often miss the qualifying week with the new employer.
Average weekly earnings include all gross pay in the eight-week reference period. This means bonuses, overtime, commission and other variable pay all count. A worker who works extra hours just before the qualifying week can substantially increase their SMP first-six-weeks calculation.
The MATB1 certificate is provided by the midwife. The employee must give this to the employer to claim SMP. Without the MATB1, the employer cannot pay SMP. The midwife issues the MATB1 from week 20 of pregnancy onwards.
Maternity leave can start any time from 11 weeks before the expected date of birth, but must start by the day after the baby is born. Some employees plan to work up to the EWC and continue if the baby is late. SMP starts when the leave starts, with at least four weeks before EWC.
Where to Get Free Independent Help
Acas (the Advisory, Conciliation and Arbitration Service) is the statutory body that provides free guidance to workers and employers on workplace issues including statutory maternity pay. The Acas helpline is the first port of call for many employment law questions. Acas also runs early conciliation before Employment Tribunal claims.
Citizens Advice and law centres provide free initial advice on statutory maternity pay. Some law centres have specialist employment law advisers and can represent claimants at Employment Tribunal hearings free of charge. The Law Centres Network website at lawcentres.org.uk lists centres by location.
Trade unions provide free legal advice and representation to members on statutory maternity pay. Even where the worker is not currently a union member, joining a union before issues arise gives access to professional advice if problems develop later. The TUC website at tuc.org.uk identifies relevant unions.
The Employment Tribunal handles workplace disputes that cannot be resolved through Acas. The tribunal is a no-cost jurisdiction (no fees to issue claims at the time of writing) and is designed to be accessible to litigants in person. The gov.uk employment tribunal pages explain the process.
For specific protected groups, dedicated organisations provide tailored support. The Equality Advisory Support Service helps with discrimination claims under the Equality Act 2010. Maternity Action specialises in pregnancy and maternity rights at work. Working Families is a charity supporting families with workplace flexibility issues.
Where the issue involves workplace health and safety, the Health and Safety Executive (HSE) is the enforcement body. HSE accepts reports from workers concerned about unsafe practices and can investigate. Reports are confidential to the extent practicable. The HSE website at hse.gov.uk explains how to raise a concern.
Putting It All Together
The rules above set out the legal framework, the practical steps and the support routes available. Where the situation is straightforward, the gov.uk pages and the official tools should be enough to act on. Where the situation is more complex, the free advice services listed in the previous section can usually clarify the position and identify the right next step. Many issues that look intractable at first turn out to be resolvable once the right service is engaged.
Keeping written records of communications and decisions throughout is good practice. Where a decision needs to be challenged later - through an internal complaint, an ombudsman, a tribunal or a court - the quality of the contemporaneous record often decides the outcome. Dates, names, reference numbers and copies of correspondence are the building blocks of any later dispute. The gov.uk advice pages and the relevant ombudsman or tribunal websites all set out the evidence they consider when reviewing decisions, and gathering that evidence from the start is one of the most effective protections available.
Frequently Asked Questions
How long does SMP last?
Up to 39 weeks. The first six weeks are at 90 per cent of average weekly earnings, the remaining 33 weeks at the standard SMP rate or 90 per cent if lower.
What if I do not qualify for SMP?
You may be entitled to Maternity Allowance from DWP. MA has different qualifying conditions and includes self-employed claimants.
Can I take leave longer than 39 weeks?
Yes. Statutory Maternity Leave is up to 52 weeks. The additional 13 weeks beyond SMP are unpaid leave.
Does SMP get taxed?
Yes. SMP is taxable income and subject to PAYE tax and Class 1 NI in the normal way. Employer pension contributions usually continue based on contractual salary.
What is the Alabaster rule?
A pay rise during or shortly after the reference period must be applied retrospectively. The employer pays a small top-up reflecting the higher SMP figure.
Can I do any work during maternity leave?
Yes. Up to 10 Keeping in Touch days are allowed without losing SMP. KIT day pay is on top of SMP and is negotiated with the employer.
What if I have a stillbirth after 24 weeks?
Statutory Maternity Pay continues for the full 39 weeks. The employer also has duties to support the bereaved parent. The Parental Bereavement Leave Act 2018 provides additional separate leave.
Can SMP be reclaimed by my employer?
Yes. Most employers recover 92 per cent of SMP from HMRC, and small employers can claim 103 per cent. The recovery is part of standard PAYE reporting.
Do I have to give 28 days notice?
Yes. The employee must give the employer at least 28 days notice before the planned start of maternity leave, together with evidence of the pregnancy (MATB1). Late notice can lead to the leave being delayed.
Can SMP run during reduced hours work?
SMP requires the employee to be on maternity leave, not working reduced hours. Keeping in Touch (KIT) days allow up to 10 days work during the leave without losing SMP.
How We Verified This
Information is taken from the Social Security Contributions and Benefits Act 1992, the Statutory Maternity Pay (General) Regulations 1986 on legislation.gov.uk, the case Alabaster v Woolwich Building Society, the gov.uk SMP pages, the Maternity Allowance pages on gov.uk, and HMRC SMP employer guidance.
