Maternity Pay Rights UK 2026 — SMP, OML and How Much You'll Get
Statutory Maternity Pay (SMP) is paid for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings, then 33 weeks at £187.18/week (2026/27) or 90% of earnings if lower. You qualify if you've worked for your employer for 26 weeks by the 15th week before your due date.
Statutory Maternity Pay (SMP) — 2026/27 rates
Statutory Maternity Pay is a government-mandated minimum payment paid by your employer during maternity leave. For 2026/27, SMP is paid for up to 39 weeks at two rates:
| Period | SMP rate |
|---|---|
| First 6 weeks | 90% of your Average Weekly Earnings (AWE) — no cap |
| Remaining 33 weeks | Lower of: £187.18/week OR 90% of your AWE |
SMP is paid by your employer but 92% is reimbursed by HMRC (small employers with annual NI bill under £45,000 can reclaim 103% — the extra 3% covers administration costs).
SMP is taxable as employment income and subject to National Insurance in the usual way. Your employer deducts PAYE and NI through the normal payroll process.
Qualifying conditions for SMP
You must meet all of the following conditions:
1. Continuity of employment
You must have worked for the same employer for at least 26 continuous weeks ending with the 15th week before your Expected Week of Childbirth (EWC). This is called the "qualifying week."
The 15th week before your EWC is calculated from Sunday of the week your baby is due. For example, if your baby is due on Wednesday 15 October 2026, the EWC begins Sunday 11 October 2026. The qualifying week is 15 weeks earlier: the week beginning Sunday 5 July 2026. You must have been continuously employed since at least 5 January 2026 (26 weeks before the qualifying week).
2. Earnings threshold
Your average weekly earnings (AWE) in the 8 weeks before the qualifying week must be at least the Lower Earnings Limit (LEL) — £123/week in 2026/27.
AWE is calculated by HMRC's prescribed formula: total earnings in the 8-week reference period divided by 8 (or the number of pay periods if different).
If your average earnings fall below £123/week, you do not qualify for SMP but may qualify for Maternity Allowance (paid by DWP — see below).
3. Still employed (or recently left)
You must be employed at the start of the 11th week before your EWC. If you are dismissed or resign before this point, you may lose SMP entitlement (though there are exceptions for certain dismissals).
How to notify your employer
You must notify your employer of your pregnancy and intended start of maternity leave at least 28 days before your leave start date (or as soon as reasonably practicable). You must provide:
- The Expected Week of Childbirth (EWC) — confirmed by your MAT B1 form (issued by your midwife or GP from around week 20)
- The date you intend to start maternity leave
Your employer must respond within 28 days, confirming your return date.
MAT B1 form
The MAT B1 (Certificate of Expected Confinement) is issued by your midwife or GP. It confirms your expected due date and is required by your employer to process SMP. You can usually get this from around week 20 of pregnancy, but many employers accept it from week 26 onwards.
Maternity Allowance — if you do not qualify for SMP
If you do not qualify for SMP (for example, you are self-employed, recently changed jobs, or have earnings below the LEL), you may claim Maternity Allowance (MA) from the Department for Work and Pensions (DWP):
- Standard rate: £187.18/week for 39 weeks (or 90% of AWE if lower)
- Available to employees who have worked for 26 of the 66 weeks before the EWC
- Available to self-employed women (at a lower rate if Class 2 NI contributions are not up to date)
- Claim via DWP using form MA1
Ordinary Maternity Leave (OML) — 26 weeks
All employees are entitled to 26 weeks of Ordinary Maternity Leave, regardless of how long they have worked for their employer or how many hours they work.
During OML:
- Your employment contract continues — you retain all terms except the right to remuneration (replaced by SMP)
- You continue to accrue annual leave
- Pension contributions continue (if you are enrolled in a workplace pension, the employer continues to contribute at the normal rate on the SMP amount — some employers base contributions on your normal salary during OML as enhanced policy)
- You retain your right to return to the same job at the end of OML
Additional Maternity Leave (AML) — a further 26 weeks
After OML, employees are also entitled to 26 weeks of Additional Maternity Leave (total 52 weeks). AML begins the day after OML ends.
Key differences during AML:
- SMP runs for only 39 weeks — so the last 13 weeks of AML (if taken in full) are unpaid
- You still accrue statutory annual leave
- You still have the right to return — but the right is to return to the same job (same terms) where reasonably practicable; if not practicable, to a suitable alternative
- Pension: your employer is not obliged to pay pension contributions during unpaid AML (though some enhanced policies cover it)
Keeping in Touch (KIT) days
Both parties (you and your employer) can agree for you to do up to 10 KIT days during your maternity leave without losing SMP or ending your maternity leave.
Key rules:
- KIT days are voluntary — neither you nor your employer can require them
- They are agreed on a day-by-day basis
- You are paid at least your normal daily rate for the day worked
- Your employer can offset the KIT day pay against the SMP for that week (meaning you do not receive both in full simultaneously)
- KIT days do not extend your maternity leave — the end date remains the same
KIT days are useful for keeping in contact with work, attending important meetings, doing training, or reviewing changes during your absence.
Your right to return
At the end of maternity leave you have the right to return:
- After OML (first 26 weeks): the right to return to the same job on the same terms and conditions
- After AML (the full 52 weeks): the right to return to the same job, or if not reasonably practicable, to a suitable alternative job on terms no less favourable
If you decide not to return, you can resign during maternity leave by giving your contractual notice period. You are not required to repay SMP (even if your employer's enhanced maternity policy includes a repayment clause — only enhanced pay above SMP may be repayable under the contract).
Enhanced (occupational) maternity pay
Many employers offer maternity pay above the statutory minimum. Examples:
- Full pay for 12-16 weeks, then SMP for the remainder of the SMP period
- 50% of normal pay for the full 39 weeks
- Specific policies vary — always check your employment contract
Enhanced pay is subject to employment contract terms and may include return-to-work clauses: if you do not return to work for a specified period after maternity leave, you may need to repay some or all of the enhanced element. You never have to repay the statutory SMP element.
Statutory Adoption Pay — parallel rules
Parents adopting a child under 18 (from the UK or overseas) may be entitled to Statutory Adoption Pay (SAP) on the same terms as SMP:
- Rate: £187.18/week for 39 weeks (or 90% of AWE if lower)
- Qualifying conditions: 26 weeks continuous employment by the date of the adoption matching notification
- Only one adopter per household can claim SAP; the other may claim Statutory Paternity Pay (SPP)
Paternity leave and Statutory Paternity Pay
Partners (including same-sex partners) who meet the qualifying conditions may take 1 or 2 weeks of Statutory Paternity Leave and receive Statutory Paternity Pay (SPP) at £187.18/week (or 90% of AWE if lower) for the same period.
Paternity leave must be completed within 52 weeks of the birth/adoption. You cannot split it — it is taken as one block of 1 or 2 weeks.
Shared Parental Leave (SPL) and ShPP
Shared Parental Leave allows eligible parents to share up to 50 weeks of leave and 37 weeks of Statutory Shared Parental Pay (ShPP) between them, after the mother's compulsory 2-week post-birth leave.
ShPP is paid at the same rate as SMP (£187.18/week or 90% AWE). Both partners must meet qualifying conditions. SPL can be taken concurrently (both off at the same time) or consecutively.
Many employers with enhanced maternity policies do not extend the same enhancement to Shared Parental Pay — check your policy carefully.
Related calculators
The take-home pay calculator helps you estimate your net income during the SMP period after PAYE and NI deductions.
The income tax calculator is useful for understanding how a period of lower income (SMP weeks) affects your annual tax position.
Frequently asked questions
How much is Statutory Maternity Pay (SMP) in 2026/27?
SMP in 2026/27 is paid at two rates: the first 6 weeks at 90% of your average weekly earnings (AWE), and the remaining 33 weeks at the lower of £187.18 per week or 90% of your AWE. The £187.18 weekly rate applies from April 2026.
Who qualifies for Statutory Maternity Pay?
You qualify for SMP if: you have been employed by the same employer for at least 26 weeks by the end of the 15th week before your expected week of childbirth (the qualifying week); your average weekly earnings in the 8 weeks before the qualifying week are at least £123/week (2026/27 lower earnings limit); and you are still employed or have recently left employment.
How long is maternity leave in the UK?
All employees are entitled to up to 52 weeks of statutory maternity leave, regardless of length of service. The first 26 weeks is Ordinary Maternity Leave (OML) and the next 26 weeks is Additional Maternity Leave (AML). You do not have to take the full 52 weeks, but you must take at least 2 weeks after birth (4 weeks if you work in a factory).
What if my employer pays more than SMP?
Many employers offer enhanced maternity pay (occupational maternity pay) — for example, full pay for the first 16 weeks. This is entirely at the employer's discretion and must be set out in your contract. Enhanced pay counts towards SMP (it is not in addition to SMP — your employer tops up to their enhanced rate and reclaims SMP from HMRC).
What are Keeping in Touch (KIT) days?
KIT days allow you to do up to 10 days of work during maternity leave without losing SMP entitlement. KIT days are agreed between you and your employer — you cannot be required to work KIT days. You are paid your normal rate for the day worked, and SMP is not usually affected (your employer can deduct SMP from the KIT day pay).
What is Shared Parental Leave?
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of statutory pay between them (after the mother takes the mandatory first 2 weeks). The mother can convert maternity leave and pay into SPL, enabling the partner to take blocks of leave. Statutory Shared Parental Pay (ShPP) is paid at the same rate as SMP (£187.18/week or 90% of AWE if lower).
Can I claim SMP if I am made redundant during maternity leave?
If you are made redundant before starting your SMP pay period, you may still be entitled to SMP from the HMRC directly (rather than your employer) if you met the qualifying conditions. If you are made redundant during maternity leave, you retain your right to receive the remaining SMP. Redundancy during maternity leave requires your employer to offer you any suitable alternative vacancy that exists.
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