Maternity Pay UK 2025/26: SMP, MA, Occupational Top-Up and Tax

Quick answer

For babies due on or after 6 April 2025, UK maternity pay structure for 2025/26:

Statutory Maternity Pay (SMP) — paid by your employer (reclaimable from HMRC):

• First 6 weeks: 90% of your average weekly earnings.
• Next 33 weeks: £187.18/week (or 90% of average earnings if lower).
• Final 13 weeks of the 52-week leave: unpaid.

Maternity Allowance (MA) — paid by DWP if you don't qualify for SMP:

• £187.18/week for up to 39 weeks.
• Available to self-employed, recently changed jobs, and others who fail SMP tests.

Both SMP and MA are treated as employment income for tax purposes — income tax and employee NI are deducted.

Who qualifies for SMP

You qualify for Statutory Maternity Pay if all of these apply:

1. You were employed by the same employer for at least 26 weeks up to and including the 15th week before your expected due date.
2. You earn at least the Lower Earnings Limit (£125/week in 2025/26) on average in the 8 weeks before the 15th-week qualifying date.
3. You give the employer proof of pregnancy (MATB1 form from your midwife/GP).
4. You give 28 days' notice of when you want SMP to start.

If you fail any of these, check Maternity Allowance eligibility instead.

Worked example — Sarah, £42,000 salary

Sarah earns £42,000/year (£808/week gross). Due date: October 2026.

SMP weeks 1–6: 90% × £808 = £727.20/week = £4,363 over 6 weeks.

SMP weeks 7–39: £187.18/week × 33 weeks = £6,177.

Total SMP (gross): £4,363 + £6,177 = £10,540 over 39 weeks.

Final 13 weeks: unpaid.

Tax treatment

SMP is paid through normal payroll. Income tax and NI deducted as usual.

Sarah's first 6 weeks (£727/week) are similar to normal pay, so similar tax. The next 33 weeks at £187.18/week are well under the weekly personal allowance threshold (~£241/week), so very little tax is deducted.

Annualised the £10,540 is comfortably under the £12,570 PA — so net of tax/NI Sarah receives roughly £10,400 of her SMP.

If she's been on SMP for the entire tax year, she may even get a tax refund — she'll have paid tax on her pre-leave salary at full rate, but her annual earnings dropped below higher brackets.

Occupational maternity pay (employer top-ups)

Many UK employers offer enhanced maternity pay above the statutory minimum. Common structures:

OMP usually has a return-to-work clause — you must return for X months (typically 3-6) or repay the enhanced portion.

Worked example — NHS Sarah, Agenda for Change Band 7

Sarah is on Band 7 (£47,810 entry), Agenda for Change occupational maternity pay:

• Weeks 1–8: Full pay = £736/week.
• Weeks 9–26: Half pay + SMP, capped at full pay. Statutory rules:
  • Half pay £368/week + SMP £187.18/week = £555.18/week.
• Weeks 27–39: SMP only = £187.18/week.
• Weeks 40–52: unpaid.

Total gross maternity pay over 39 weeks:

• Weeks 1–8: £736 × 8 = £5,888.
• Weeks 9–26: £555.18 × 18 = £9,993.
• Weeks 27–39: £187.18 × 13 = £2,434.
• Total: £18,315 (more than 1.7× pure SMP).

For Sarah this materially affects the household budget over her leave — the NHS scheme is one of the more generous in the UK.

Maternity Allowance — when you don't qualify for SMP

If you don't qualify for SMP (recent job change, self-employment, multiple jobs), you may qualify for Maternity Allowance:

• £187.18/week (same as SMP).
• Up to 39 weeks.
• Apply via gov.uk MA1 form from the 26th week of pregnancy.

Eligibility

You qualify if you've been:

• Employed or self-employed for at least 26 of the 66 weeks before your expected due date.
• Earning at least £30/week on average in any 13 of those weeks.

Self-employed must also have paid Class 2 NI (or have been credited automatically since April 2024).

MA1 form details

You'll need:

• Proof of pregnancy (MATB1 from midwife).
• Wage slips / self-employed accounts.
• Bank account details for payments.

Process from submission to first payment: typically 3-4 weeks.

Paternity Pay (for comparison)

Father / partner statutory paternity pay 2025/26:

• 2 weeks of leave.
• £187.18/week (same rate as SMP).
• 90% of average earnings if lower.

Eligibility: 26+ weeks of employment by the 15th week before due date.

Many employers offer enhanced paternity (e.g. 2-4 weeks full pay). Shared Parental Leave allows splitting maternity leave between partners up to 50 weeks combined.

Pension contributions during maternity leave

Most workplace pensions continue during paid maternity leave:

• Employer contribution: based on normal salary (i.e. your pre-maternity salary).
• Employee contribution: based on actual SMP received.

So if you earn £42k/year and your employer contributes 5%, they keep paying 5% of £42k = £2,100/year throughout your maternity leave. Your own 5% drops to 5% of your SMP receipts.

This protects pension growth during maternity — important since women's pensions historically suffer from career breaks.

During the unpaid 13 weeks: check your specific scheme. Many continue contributions; some require you to pay both sides; some pause entirely.

Tax and NI deductions explained

SMP is treated as normal employment income. Your tax code applies as usual. Tax-free during low-pay weeks because:

• Weekly PA = ~£241.
• SMP at £187.18 < £241 → £0 tax deducted on that week's SMP.

But during the first 6 weeks at 90% of full pay, normal tax applies as if you were working.

Effect on the annual tax bill

If you're off for a full tax year on maternity leave, your annual earnings will be lower than usual. Two possibilities:

1. Tax refund — HMRC's PAYE cumulative system catches up: you've paid normal rates on pre-leave income and may have overpaid. Refund issued automatically or via P800 / Personal Tax Account.

2. Self Assessment — if your circumstances changed (e.g. self-employed income on the side, dividends, etc.), you may need to file for the year.

Keeping In Touch (KIT) days

During SMP leave, you can work up to 10 KIT days without losing SMP:

• You're paid normally for the work (employer's choice — typically full daily rate).
• SMP continues as well for that week.
• KIT days are agreed between you and your employer.

KIT days are useful for staying connected to the workplace, attending training, or maintaining client relationships. Most employers welcome them; some don't offer them.

When to start maternity leave

You can start as early as 11 weeks before the expected due date. Common timings:

• 6-8 weeks before — common for office-based work, allows preparation time.
• 4 weeks before — for those wanting to maximise time with the baby afterwards.
• Right before due date — for those who want to work as long as possible.
• Triggered by birth (if you go into labour earlier) — automatically starts SMP.

If you're off sick with a pregnancy-related illness in the 4 weeks before your due date, SMP automatically starts from the day after.

Returning to work

After 52 weeks of statutory leave, you have the right to return to:

• Your old job if you take 26 weeks or less.
• An equivalent role if you take more than 26 weeks.

You must give 8 weeks' notice if you want to return early from your original leave plan.

Flexible working

Since April 2024, all UK employees have the day-one right to request flexible working (no qualifying period). For returning mothers, this often means:

• Reduced hours.
• Compressed week (4 longer days).
• Some / all of the role done from home.
• Job share.

Employer can only refuse for specified business reasons — not lifestyle preference.

Common mistakes

1. Not giving 28 days' notice of intended SMP start. Without it, SMP can be reduced or delayed.
2. Missing the MATB1 deadline — must be in employer's hands before SMP starts.
3. Assuming MA = SMP in entitlement details. MA has different eligibility rules and isn't paid for the first 6 weeks at 90%.
4. Not realising pension might pause during unpaid 13 weeks — check your scheme.
5. Returning from leave without writing notice to your employer — entitled to your role, but communication helps.

Try the numbers

For overall take-home pay impact of maternity leave on annual income:

Sources

• gov.uk: Statutory Maternity Pay
• gov.uk: Maternity Allowance
• HMRC: Statutory Maternity Pay: detailed guidance
• Working Families: Maternity rights and pay
• Maternity Action: Pay & benefits when pregnant