Maternity Allowance: Who Qualifies and How to Get the Full Rate

Maternity Allowance is the safety net under SMP, and the two are decided by different bodies under different rules: SMP by your employer, MA by the DWP. Who falls into MA, how the self-employed rate really works, and the claiming mechanics.

Who claims MA instead of SMP

• Self-employed workers - SMP does not exist for them
• Employees with under 26 weeks of service at the 15th week before the due week - typically recent job changers
• Employees earning below the £129 a week SMP threshold
• Those who left or lost a job during pregnancy but meet the work test
• Some who do unpaid work in a spouse’s or civil partner’s self-employed business - a reduced 14-week rate exists for this group

The two tests

The employment test: employed or self-employed in at least 26 of the 66 weeks before the expected week of childbirth. The weeks need not be consecutive or with one employer, and a part week counts as a full week. The earnings test: average earnings of at least £30 a week in any 13 of those 66 weeks - the 13 weeks are cherry-picked to maximise the average, and they need not be consecutive either.

The self-employed rate and Class 2 contributions

For the self-employed, the amount depends on National Insurance: with 13 weeks of Class 2 contributions (or treated contributions) in the 66-week window, the full £194.32 applies; without them, MA drops to £27 a week. HMRC allows voluntary Class 2 payments to be made after the claim specifically to unlock the full rate - DWP writes inviting this, and paying a few pounds a week of arrears converts 39 weeks at £27 into 39 weeks at £194.32. That single letter is worth over £6,500 - never ignore it.

Claiming: timing and evidence

MA is tax-free, unlike SMP, but it counts as income for Universal Credit and is deducted from a UC award in full - households on UC often see little net gain, which is worth modelling before making assumptions about the family budget.

Related guides

This article provides general information only and is not legal or financial advice. Employment rights depend on your contract, employment status and circumstances. For advice on a specific situation, contact ACAS on 0300 123 1100 or a solicitor regulated by the SRA. Figures relate to the 2026/27 tax year and are verified against GOV.UK at the review date; always confirm current rates on GOV.UK before acting.

Frequently asked questions

How much is Maternity Allowance in 2026?

Up to £194.32 a week (or 90% of average earnings if lower) for 39 weeks from 6 April 2026. Self-employed claimants without sufficient Class 2 National Insurance receive £27 a week until contributions are topped up.

Can I get Maternity Allowance if I just started a new job?

Very likely yes. Work for any employer in 26 of the previous 66 weeks counts, so recent job changers who fail the SMP service test usually pass the MA employment test comfortably.

Is Maternity Allowance taxable?

No, MA is tax-free - but it is deducted in full from Universal Credit, so the net benefit for UC households can be small.

Do I need my employer’s permission to claim MA?

No. MA is claimed from the DWP directly. If an employer refuses SMP they must issue form SMP1, which supports the MA claim.

What if I am self-employed with low profits?

You can still qualify: pay or be treated as paying Class 2 National Insurance for 13 weeks of the test period to unlock the full rate - DWP will invite voluntary payment if you are short.

Can I work while receiving Maternity Allowance?

Up to 10 Keeping in Touch days without affecting the award. An 11th day of work stops MA.

Sources

• GOV.UK: Maternity Allowance
• GOV.UK: Benefit and pension rates 2026 to 2027
• GOV.UK: Maternity Allowance claim form MA1