UK Statutory Maternity Pay (SMP) Explained

Statutory Maternity Pay is the employer-paid statutory minimum for employees on maternity leave who meet the qualifying conditions. The pay structure has two distinct rates, and not every parent qualifies for SMP. Those who do not qualify may instead be eligible for Maternity Allowance.

Eligibility tests

To qualify for SMP, the employee must have been continuously employed by the same employer for at least 26 weeks by the qualifying week (the 15th week before the expected week of childbirth), have average weekly earnings at or above the Lower Earnings Limit, and give the employer the required notice and MATB1 form.

The two-rate structure

Weeks 1 to 6: 90% of average weekly earnings, with no upper cap. Weeks 7 to 39: the lower of the statutory rate (set by HMRC each tax year) and 90% of earnings. The first six weeks therefore provide a significant uplift for higher earners.

Maternity Allowance

Maternity Allowance is paid by the Department for Work and Pensions to those who do not qualify for SMP, including many self-employed workers. The rate and duration depend on the type of work and contributions; the GOV.UK page has the current eligibility.

Interaction with workplace enhanced schemes

Many employers offer enhanced maternity pay above the statutory minimum. The structure varies: some offer full pay for a defined period, some offer enhanced statutory for longer, and some offer a return-to-work bonus. Reviewing the employer's specific policy is important alongside the statutory minimum.

Tax and National Insurance

SMP is treated as earnings for income tax and National Insurance purposes. Tax codes typically continue to apply during maternity leave; some adjustments may be needed if the leave straddles tax years. Pension contributions during maternity leave are typically based on the actual pay received but the employer contribution is based on the pay the employee would have received if not on leave.

Eligibility tests in detail

To qualify for SMP, the employee must have been continuously employed by the same employer for at least 26 weeks by the qualifying week (the 15th week before the expected week of childbirth). The qualifying week is calculated from the EWC: if EWC is week 40, qualifying week is week 25 (15 weeks before).

Average weekly earnings must be at or above the Lower Earnings Limit (currently GBP 123 per week for 2024-25). The average is calculated over the 8 weeks ending with the last normal payday before the end of the qualifying week. Earnings include salary, overtime, bonus, and commission paid during the reference period; pension contributions are deducted to arrive at the relevant earnings figure.

The employee must give the employer the required notice and MATB1 form. Notice should be in writing by the end of the 15th week before EWC, stating intention to take maternity leave and the proposed start date. The MATB1 form is the medical certificate from the midwife or GP confirming the EWC.

Eligible employees include full-time, part-time, fixed-term contract, agency workers (in some cases), and those returning from previous maternity leave. The 26-week service requirement is the most common reason for ineligibility for recent job changers.

If SMP eligibility is not met, the employee may be eligible for Maternity Allowance from DWP. MA has different eligibility criteria (worked for 26 of the 66 weeks before EWC, with minimum earnings of GBP 30 per week in 13 of those weeks). MA is paid at the same standard statutory rate for up to 39 weeks but does not have the enhanced first 6 weeks.

The two-rate structure in detail

Weeks 1 to 6: 90% of average weekly earnings, with no upper cap. This means a higher earner can receive a much higher weekly rate during the first 6 weeks than the standard statutory rate. For an employee earning GBP 60,000 (around GBP 1,154 per week), the first 6 weeks of SMP would be around GBP 1,038 per week.

Weeks 7 to 39: the lower of the statutory rate (currently GBP 184.03 from April 2024) and 90% of earnings. For most employees, this is the statutory rate because 90% of earnings exceeds the statutory rate. For very low earners, the 90% calculation may be lower than the statutory rate.

The total SMP entitlement for a higher earner with no employer enhancement is therefore around GBP 13,300 to GBP 14,000+ (6 weeks at 90% of earnings, capped at no upper limit, plus 33 weeks at GBP 184). For a lower earner near the minimum, the total is around GBP 10,000 (6 weeks at 90% plus 33 weeks at statutory rate).

The income gap between full salary and SMP is most pronounced in weeks 7-39. For an employee earning GBP 50,000 per year (around GBP 960 per week), weeks 7-39 at GBP 184 represent a gap of around GBP 770 per week, or around GBP 3,000 per month. This gap is the main planning concern for many families.

Employer enhancement schemes can close some or all of this gap. Common structures include: full pay for 13 weeks then statutory; full pay for 26 weeks then statutory; or graduated reduction from full pay. Reviewing the employer's policy in detail provides the actual financial picture.

Maternity Allowance in detail

Maternity Allowance is paid by the Department for Work and Pensions to those who do not qualify for SMP. Eligibility requires the woman to have worked for 26 of the 66 weeks before the expected week of childbirth, with earnings of at least GBP 30 per week in 13 of those weeks. This includes self-employed work, paid work for an employer not meeting SMP service requirements, and combinations of employment types.

MA is paid for up to 39 weeks at the standard statutory rate (currently GBP 184.03) or 90% of earnings if lower. There is no enhanced first 6 weeks; the standard rate applies throughout the 39 weeks. The total MA entitlement is therefore lower than the equivalent SMP for higher earners.

Self-employed women can claim MA based on their self-employed earnings (subject to having paid Class 2 National Insurance). The Class 2 NI contributions confirm the earnings; the MA claim is processed by DWP based on the NI record.

Application for MA is via form MA1 (available on GOV.UK) or online. The claim should be made within the relevant timeframe; late claims may be subject to backdating limits. The claim requires evidence of the EWC and the qualifying earnings.

MA can be claimed alongside or instead of SMP depending on circumstances. Where the woman has multiple employers and qualifies for SMP from one but not from others, the SMP from the qualifying employer is paid alongside MA based on the other earnings (subject to specific rules).

Interaction with workplace enhanced schemes in detail

Many employers offer enhanced maternity pay above the statutory minimum. The structure varies widely: some offer full pay for a defined period (such as 13 weeks or 26 weeks); some offer enhanced statutory for longer; some offer a return-to-work bonus; some have tiered enhancement based on length of service.

Common patterns: full pay weeks 1-6 (matching SMP enhanced rate); full pay weeks 1-13 then statutory; full pay weeks 1-26 then statutory; or graduated reduction from full pay (e.g. 100% weeks 1-13, 50% weeks 14-26, statutory weeks 27-39).

Reviewing the employer's specific policy in detail provides the actual financial picture. The policy should be in the employee handbook or available from HR. Some employers require enhancement to be repaid if the employee does not return to work for a defined period after leave; this 'return to work' condition is increasingly common.

Enhanced maternity pay is taxed as earnings (income tax and NI). The employer cannot reclaim the enhanced portion from HMRC; only the statutory SMP portion is reclaimable. The cost to the employer of enhanced maternity is therefore the difference between the enhanced rate and the statutory SMP.

Some employers offer enhanced shared parental pay matching their enhanced maternity pay; many do not. Where the employer does not match SPL pay to maternity pay, families using SPL can lose enhanced pay that would have been available if the mother had taken the full maternity leave herself.

Tax, NI, and pension during SMP

SMP is treated as earnings for income tax and National Insurance purposes. PAYE applies as normal. Tax codes typically continue to apply during maternity leave; some adjustments may be needed if the leave straddles tax years.

Pension contributions during maternity leave are typically based on the actual pay received but the employer contribution is based on the pay the employee would have received if not on leave. This means employer pension contributions continue at the full salary level during paid maternity leave; employee contributions reduce when pay drops to SMP rate.

Employees can typically continue voluntary pension contributions at the full rate during maternity leave by paying the additional amount from take-home pay. Some employers facilitate this through salary sacrifice arrangements that continue during the leave.

Tax credits and benefits may change during maternity leave because of the lower income. Households receiving Working Tax Credit or Universal Credit should notify the relevant authority of the change. The change can sometimes increase entitlement during the leave period.

National Insurance credits during maternity leave protect the State Pension qualifying years. Even on lower SMP rate, the employee's NI record continues as if at full earnings for State Pension purposes. This is particularly important for those who have not yet accumulated 35 qualifying years for the full State Pension.

Disclaimer

This article provides general information based on rules and figures published by UK government and regulator sources as of May 2026. It is not personal financial, legal, immigration or tax advice. Rules, fees and figures change and individual circumstances vary. Readers should check primary sources or consult a qualified, regulated adviser before acting on any information here.

Frequently asked questions

How long can SMP be paid for?

Up to 39 weeks if all qualifying conditions are met. The 39 weeks comprises 6 weeks at 90% of average weekly earnings (no upper cap) plus 33 weeks at the statutory rate or 90% of earnings if lower. The employee can take up to 52 weeks of maternity leave; the last 13 weeks are unpaid unless the employer offers additional enhancement. Some employees return to work before the 39 weeks of SMP end; SMP stops when the employee returns to work.

What happens if the employee changes job during pregnancy?

The qualifying conditions are based on service with the same employer by the qualifying week. Changing employer before the qualifying week typically rules out SMP, and Maternity Allowance may then apply. The employee should consider the timing of any job change carefully; staying with the existing employer until the qualifying week preserves SMP eligibility.

Can SMP start earlier than expected?

Yes. If the baby arrives before the planned leave start, SMP starts the day after the birth. If a pregnancy-related absence begins within the 4 weeks before the expected week of childbirth, maternity leave is triggered automatically (the employee is treated as having started maternity leave). The employer must be notified of any pregnancy-related absence in this period to trigger the leave correctly.

Is SMP affected by other earnings during the same period?

Working for the SMP-paying employer during the leave period (apart from up to 10 Keeping in Touch days) can affect SMP. Working for a different employer during leave may also have rules; the employee should check with the SMP-paying employer. KIT days allow working up to 10 days during maternity leave without affecting SMP; payment for the KIT days is at the rate agreed with the employer.

How does SMP work for stillbirth or neonatal loss?

SMP continues if the baby is stillborn after the 24th week of pregnancy or dies after live birth. The full 39 weeks of SMP is payable. Parental Bereavement Leave (2 weeks) is also available alongside SMP for parents who lose a child. These provisions recognise the practical and emotional needs after such losses.

Can SMP be claimed for multiple births?

SMP is per pregnancy, not per child. A mother with twins or triplets receives the same 39 weeks of SMP as a mother with one baby. Some employers offer enhanced pay for multiple births; this varies by employer policy. The household financial impact of multiple babies (additional costs, larger childcare needs) is not addressed through statutory pay but may justify additional savings preparation.

What happens if the employer goes out of business during SMP?

SMP continues to be paid by HMRC directly to the employee if the employer becomes insolvent during the leave period. HMRC takes over the SMP payment role; the employee should contact HMRC promptly to arrange continued payment. The total entitlement is unaffected by the employer's insolvency.

Frequently asked questions

How long can SMP be paid for?

Up to 39 weeks if all qualifying conditions are met. The 39 weeks comprises 6 weeks at 90% of average weekly earnings (no upper cap) plus 33 weeks at the statutory rate or 90% of earnings if lower. The employee can take up to 52 weeks of maternity leave; the last 13 weeks are unpaid unless the employer offers additional enhancement. Some employees return to work before the 39 weeks of SMP end; SMP stops when the employee returns to work.

What happens if the employee changes job during pregnancy?

The qualifying conditions are based on service with the same employer by the qualifying week. Changing employer before the qualifying week typically rules out SMP, and Maternity Allowance may then apply. The employee should consider the timing of any job change carefully; staying with the existing employer until the qualifying week preserves SMP eligibility.

Can SMP start earlier than expected?

Yes. If the baby arrives before the planned leave start, SMP starts the day after the birth. If a pregnancy-related absence begins within the 4 weeks before the expected week of childbirth, maternity leave is triggered automatically (the employee is treated as having started maternity leave). The employer must be notified of any pregnancy-related absence in this period to trigger the leave correctly.

Is SMP affected by other earnings during the same period?

Working for the SMP-paying employer during the leave period (apart from up to 10 Keeping in Touch days) can affect SMP. Working for a different employer during leave may also have rules; the employee should check with the SMP-paying employer. KIT days allow working up to 10 days during maternity leave without affecting SMP; payment for the KIT days is at the rate agreed with the employer.

How does SMP work for stillbirth or neonatal loss?

SMP continues if the baby is stillborn after the 24th week of pregnancy or dies after live birth. The full 39 weeks of SMP is payable. Parental Bereavement Leave (2 weeks) is also available alongside SMP for parents who lose a child. These provisions recognise the practical and emotional needs after such losses.

Can SMP be claimed for multiple births?

SMP is per pregnancy, not per child. A mother with twins or triplets receives the same 39 weeks of SMP as a mother with one baby. Some employers offer enhanced pay for multiple births; this varies by employer policy. The household financial impact of multiple babies (additional costs, larger childcare needs) is not addressed through statutory pay but may justify additional savings preparation.

What happens if the employer goes out of business during SMP?

SMP continues to be paid by HMRC directly to the employee if the employer becomes insolvent during the leave period. HMRC takes over the SMP payment role; the employee should contact HMRC promptly to arrange continued payment. The total entitlement is unaffected by the employer's insolvency.