Statutory Maternity Pay 2026: Rates, Eligibility and What You Actually Get

The UK Maternity Pay Landscape

The system of maternity pay in the UK is layered, and the amount you actually receive depends heavily on your employment status, how long you have worked for your current employer and — in many cases — how generous your employer's own contractual package is.

At the base level, there is Statutory Maternity Pay (SMP): the minimum that qualifying employed mothers must receive by law. Above that sits enhanced contractual maternity pay, which many larger employers offer on top of SMP — this might mean full pay for the first few weeks or months, followed by the statutory rate. If you do not qualify for SMP at all — because you are self-employed, have recently changed jobs or do not meet the earnings threshold — Maternity Allowance provides an alternative administered by DWP rather than your employer.

Understanding which tier applies to you, and what the actual weekly amounts mean for your household budget, is essential planning for any parent expecting a child in 2026.

SMP Eligibility: The Rules in Full

To qualify for Statutory Maternity Pay, you must meet all of the following conditions:

• Employment continuity: you must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your expected week of childbirth (known as the qualifying week).
• Earnings threshold: your average weekly earnings in the eight weeks before your qualifying week must be at least £123 gross per week (the lower earnings limit for 2026/27).
• Employment status: you must be an employee (workers and genuinely self-employed individuals do not qualify for SMP).
• Notification: you must give your employer at least 28 days' notice of when you want your SMP to start, and provide a MATB1 certificate from your midwife or GP confirming your expected week of childbirth.

If you meet all of these conditions, your employer is legally required to pay you SMP, regardless of whether you intend to return to work after your maternity leave.

SMP Rates 2026/27

SMP is paid in two distinct phases:

Weeks 1 to 6: You receive 90% of your average weekly earnings (AWE), with no upper cap. If you earn a high salary, this period can be significantly more valuable than the flat rate that follows.

Weeks 7 to 39: You receive whichever is lower — the flat rate of £184.03 per week, or 90% of your AWE. For the great majority of employees, the flat rate applies from week 7 because 90% of their weekly earnings is higher than £184.03.

SMP is paid in the same way as your normal wages — through your employer's payroll, subject to income tax and National Insurance on any amount above your tax-free and NI-free thresholds.

Take-Home Pay at Different Salary Levels

The table below shows approximate gross SMP at different annual salary levels, assuming a standard PAYE position with no other deductions. Net figures will vary depending on tax code, pension deductions and other personal circumstances.

After week 6, all employees earning above approximately £20,400 per year converge on the same flat rate of £184.03 gross per week. It is only in the first six weeks that the higher earner benefits significantly more in cash terms from their salary level.

How Average Weekly Earnings Are Calculated

The AWE figure used to calculate both your eligibility and your SMP rate is based on your earnings in the eight-week reference period ending with your qualifying week. Your employer totals all gross earnings (including bonuses, commission and overtime that fall in those eight weeks) and divides by eight to produce your average weekly earnings.

This has some important practical implications. If you received a large bonus or significant overtime in the reference period, your AWE will be higher and your first six weeks of SMP will be more valuable. Conversely, if you were on reduced pay — sick leave, unpaid leave — during any of those eight weeks, your AWE could be lower than your normal salary would suggest. In some circumstances, if you were on maternity-related sick leave and your pay was affected, special rules can protect your AWE calculation.

The 52-Week Leave Structure

Statutory maternity leave in the UK lasts up to 52 weeks, split into two halves:

• Ordinary Maternity Leave (OML): the first 26 weeks.
• Additional Maternity Leave (AML): the second 26 weeks.

SMP, as noted above, only covers the first 39 weeks of leave. Weeks 40 to 52 are unpaid at the statutory level (though your employer's contractual scheme may extend pay beyond 39 weeks). You are entitled to return to the same job after OML, and to the same job or a suitable alternative after AML.

Your employment rights — including pension accrual, holiday entitlement and other contractual benefits — continue throughout all 52 weeks of statutory maternity leave, even during the unpaid period.

Maternity Allowance for the Self-Employed

Self-employed workers, freelancers and those who have recently changed jobs may not qualify for SMP, but many can access Maternity Allowance (MA) instead. MA is administered by Jobcentre Plus and paid directly by DWP rather than through an employer.

The standard rate of Maternity Allowance for 2026/27 is £184.03 per week — the same as the SMP flat rate — for up to 39 weeks. To qualify at the standard rate you must:

• Have been employed or self-employed for at least 26 weeks out of the 66 weeks before your due date (the test period).
• Have earned an average of at least £30 per week during 13 of those 26 weeks.

If you do not meet the earnings test, a lower rate of £27 per week may still be available. Maternity Allowance is not subject to income tax, which means the net value is slightly higher than a comparable SMP payment for basic-rate taxpayers.

Self-employed mothers who pay Class 2 or Class 4 National Insurance contributions may also be able to access MA at the standard rate, provided they meet the weeks-of-work test. It is worth checking your eligibility even if your self-employment income is modest.

Shared Parental Leave

Since 2015, parents in the UK have had the right to share maternity and paternity leave through Shared Parental Leave (SPL). The framework works as follows:

• The mother must end her maternity leave (and SMP) before the shared leave period can begin.
• Together, the parents can share up to 50 weeks of leave and 37 weeks of statutory pay (Shared Parental Pay, ShPP).
• ShPP is paid at the same rate as SMP weeks 7 to 39 — currently £184.03 per week.
• Both parents can take leave at the same time, or they can take it in turns.

SPL is particularly useful where the non-birthing parent has a higher income or wishes to take a longer period of leave than the standard two-week paternity leave allows. It also gives families flexibility to structure leave in a way that suits their childcare and financial needs.

Employer Reclaim

Employers are entitled to reclaim SMP payments from HMRC because SMP is ultimately funded through the National Insurance system. The reclaim rates for 2026/27 are:

• 92% for most employers — meaning they recover 92p of every £1 of SMP paid.
• 103% for small employers — those whose total employer National Insurance liability in the previous tax year was £45,000 or less. These smaller employers can reclaim 103% of SMP paid, which means the 3% excess is a small compensation for their administrative costs.

This reclaim mechanism means that SMP should represent no net cost to small employers and only a modest cost to larger ones. If an employer tells you they cannot afford to pay SMP, they are misinformed about how the system works.

Keeping in Touch (KIT) Days

One of the most useful provisions in the maternity leave framework is the Keeping in Touch (KIT) day. You can work up to 10 KIT days during your maternity leave period without triggering the end of your SMP or maternity leave. KIT days can be used for training, meetings, team events or actual work, and you and your employer agree the terms — including whether you receive additional pay for those days.

KIT days must be agreed voluntarily between you and your employer; you cannot be compelled to work them. They are a practical tool for maintaining professional relationships and staying up to date with your organisation during a long period of leave.

Pension Contributions During Maternity Leave

If you are a member of your employer's pension scheme, your employer must continue contributing to your pension throughout your Ordinary Maternity Leave (the first 26 weeks) based on your normal pay, not your reduced SMP pay. This is a significant benefit in kind that is easy to overlook.

During Additional Maternity Leave (weeks 27 to 52), employer pension contributions may be based on the actual pay you receive rather than your normal salary, depending on your scheme rules. Your own employee contributions are typically based on actual pay received — which means they will be lower during the flat-rate period. This gap in personal contributions is worth noting for long-term pension planning purposes.

Tips for Maximising Your Maternity Pay

Know your qualifying week. Count back 15 weeks from your expected week of childbirth to identify the qualifying week. Make sure you will have completed 26 continuous weeks of employment with your current employer by the end of that week. If you are changing jobs while pregnant, the timing matters significantly.

Understand your reference period. The eight weeks immediately before your qualifying week determine your AWE. If you can, avoid taking unpaid leave or extended sick leave in those eight weeks, as it will reduce your AWE and therefore your first six weeks of SMP.

Check your contractual entitlement. Many employers offer enhanced maternity pay above the statutory minimum, particularly during the first weeks of leave. Read your employment contract and HR policy carefully.

Consider the timing of your leave start. SMP can begin from the 11th week before your expected week of childbirth at the earliest. Delaying the start of leave (and therefore SMP) until closer to your due date maximises the time the higher-rate first six weeks falls during or after your likely return-to-work date.

Model your finances with a maternity pay calculator to understand exactly what you will receive each month across the full 39 weeks.

Maternity pay planning is rarely straightforward, but spending time understanding the rules before your baby arrives makes a real difference. Knowing what you are entitled to — and ensuring your employer is paying you correctly — is the first step.