Maternity Pay and Leave: The Two Systems, Explained Properly

Maternity rights split into two systems people constantly conflate: the leave (a day-one right to 52 weeks) and the pay (a 39-week payment with service and earnings tests). The tests, the money, and the traps.

The leave: 52 weeks, day one

Every employee qualifies for 52 weeks of maternity leave regardless of service or earnings: 26 weeks ordinary plus 26 weeks additional. You must take 2 weeks after the birth (4 in factory work). Notice: by the 15th week before the expected week of childbirth, tell your employer the pregnancy, the due date and the intended start, with the MAT B1 certificate. Leave can start from 11 weeks before the due date, and starts automatically if the baby arrives early or you are off with a pregnancy-related illness in the final 4 weeks.

The pay: two tests and three phases

The reference period for average earnings is roughly weeks 18 to 26 of pregnancy - a pay rise, bonus or commission landing in that window raises the 90% figure for the first 6 weeks. Under the Alabaster rule, a pay rise awarded any time up to the end of maternity leave must be fed back into the SMP calculation.

Rights during leave, and KIT days

• All terms and conditions except wages continue: holiday accrues in full (a year off banks 5.6 weeks of paid leave for your return), pension contributions continue at the pre-leave salary level while SMP is paid.
• Up to 10 Keeping in Touch days allow paid work without ending leave or SMP.
• Redundancy protection now runs from notifying pregnancy until 18 months after the birth: you have first claim on suitable alternative vacancies.
• Returning after 26 weeks or less means the same job; after longer, the same job unless not reasonably practicable, then a suitable alternative on no worse terms.

Worked example: the pay-rise window

An employee on £2,600 a month is due in November. Her reference period falls in June-July; a July rise to £2,860 lifts average weekly earnings to £660. Weeks 1-6 pay 90% of that: £594 a week rather than £540 - about £324 more across the 6 weeks, then £194.32 for 33 weeks. Timing negotiable pay reviews around the reference period is entirely lawful and rarely understood.

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 pay in 2026?

90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of earnings if lower for 33 more weeks, from 6 April 2026. The final 13 weeks of leave are unpaid.

Do I qualify for maternity leave in a new job?

The leave, yes - 52 weeks is a day-one right. The pay needs 26 weeks of service by the 15th week before the due week; without it, claim Maternity Allowance from DWP instead.

Can I be made redundant while pregnant or on maternity leave?

You can be included in a genuine redundancy, but from notifying pregnancy until 18 months after birth you have priority for any suitable alternative vacancy, and selection because of pregnancy or leave is automatically unfair.

Do I accrue holiday on maternity leave?

Yes, in full for the entire 52 weeks, and it carries over if the leave year ends during your maternity leave.

What are KIT days?

Up to 10 Keeping in Touch days you can work by agreement during maternity leave without losing SMP for that week, paid at a rate agreed with your employer.

When do I have to tell my employer I am pregnant?

By the end of the 15th week before the expected week of childbirth for leave and pay purposes - though telling them earlier switches on health and safety protections and paid time off for antenatal care.

Sources

• GOV.UK: Maternity pay and leave
• GOV.UK: Benefit and pension rates 2026 to 2027
• ACAS: Maternity leave and pay