Self-Employed Maternity Allowance vs SMP 2026/27

If you are pregnant and self-employed, you cannot claim Statutory Maternity Pay (SMP) because there is no employer to pay it. Instead you claim Maternity Allowance from the Department for Work and Pensions. The good news is that for most sole traders the standard weekly amount matches the SMP rate.

How the two payments work

Statutory Maternity Pay is for employees. It pays 90% of average weekly earnings for the first six weeks, then the lower of 90% of earnings or the standard rate for up to 33 more weeks. The standard rate in 2026/27 is GBP 194.32 per week.

Maternity Allowance is for the self-employed and for employees who do not qualify for SMP. If you have paid enough Class 2 National Insurance, you receive the same standard rate of GBP 194.32 per week for up to 39 weeks. There is no higher 90% phase for the self-employed, which is the main difference from SMP.

The Class 2 National Insurance link

Class 2 NI is being reformed, but for benefit-entitlement purposes the self-employed are still treated as building a contribution record. To get the full Maternity Allowance you generally need to have paid, or be treated as having paid, Class 2 contributions for at least 13 of the 66 weeks before your baby is due.

If your profits are low and you have not paid enough, two things can happen:

• You receive a reduced Maternity Allowance, somewhere between GBP 27 and the standard rate, for 39 weeks.
• DWP may invite you to pay Class 2 NI voluntarily to bring your award up to the full GBP 194.32 per week.

Worked example: comparing the two

Sarah is a self-employed graphic designer with steady profits and a full Class 2 record. Her friend Megan is an employee earning GBP 32,000 (about GBP 615 average weekly earnings).

Megan (SMP):

• First 6 weeks at 90% of GBP 615 = GBP 553.50 per week, total GBP 3,321.
• Next 33 weeks at GBP 194.32 = GBP 6,412.56.
• Total over 39 weeks: about GBP 9,734.

Sarah (Maternity Allowance):

• All 39 weeks at GBP 194.32 = GBP 7,578.48.

Megan receives more overall because of her six high-earning weeks. Sarah still gets a meaningful GBP 7,578 over the same period, paid directly by DWP rather than through payroll.

Key points for the self-employed

• You can start your Maternity Allowance from the 11th week before your baby is due, up to the day after the birth.
• You can do up to 10 "Keeping in Touch" days of self-employed work without losing the allowance.
• Maternity Allowance is not taxable, but it does count as income for Universal Credit, where it is deducted in full.
• Partners may be able to claim Shared Parental support, though the rules differ for the self-employed.

Things to watch

The interaction with Universal Credit catches many sole traders out. Because Maternity Allowance is deducted pound for pound from a Universal Credit award, a low-earning self-employed parent may find their total income barely changes. By contrast, SMP is treated as earnings and benefits from a work allowance and taper. It is worth modelling both before deciding when to start your claim.

To estimate your wider take-home position around a new arrival, use the calchub.uk benefits and take-home calculators, and confirm the current Maternity Allowance and Class 2 rules on gov.uk before you apply.