UK Maternity Leave and Pension Contributions: What Happens in 2026

Going on maternity leave raises understandable questions about your pension. Will your employer keep contributing? Should you carry on paying in yourself? What happens to your retirement savings during the weeks and months you are on Statutory Maternity Pay? This guide explains exactly how pension contributions work during maternity leave in 2026.

The Legal Framework

UK law requires that all terms and conditions of employment (except pay) continue during Ordinary Maternity Leave (the first 26 weeks) and Additional Maternity Leave (the second 26 weeks). Pension is treated as a benefit, not pay -- so your employer's obligation to contribute continues throughout your entire 52-week entitlement.

This is set out in the Maternity and Parental Leave Regulations 1999 and the Equality Act 2010.

Auto-enrolment law also continues to apply. If you are automatically enrolled in a workplace pension, the scheme does not pause just because you are on maternity leave.

Statutory Maternity Pay (SMP) in 2026/27

Before exploring pension contributions, it helps to understand your pay during leave.

Statutory Maternity Pay for 2026/27 is:

• First 6 weeks: 90% of your average weekly earnings (AWE), with no cap
• Next 33 weeks: the lower of £187.18 per week or 90% of your AWE
• Final 13 weeks: unpaid (if you take the full 52 weeks)

Your AWE is calculated using your earnings in the 8 weeks (or 2 months) before the qualifying week, which is the 15th week before your expected week of childbirth.

If your employer offers contractual maternity pay (enhanced above SMP), different rules may apply -- check your employment contract and staff handbook.

Employer Pension Contributions During Maternity Leave

This is one of the most misunderstood rules. Even though you are only receiving SMP (which may be much less than your usual salary), your employer calculates and pays their pension contribution as if you were earning your normal wage.

Example: You normally earn £40,000 a year (£3,333/month). Your employer contributes 5% to your pension (£166.67/month). While you are on SMP, you might receive only £750/month. But your employer must still contribute £166.67/month -- based on your full £3,333 contractual pay.

This applies during the period of paid leave. During unpaid maternity leave (typically weeks 40--52 if you take the full year), employer contributions can cease.

Employee Pension Contributions During Maternity Leave

Your own contributions depend on your scheme rules and your choice. The default position is that auto-enrolment contributions continue -- calculated as a percentage of your qualifying earnings, which during SMP will be your actual SMP pay.

However, you have options:

Option 1 -- Contribute on SMP: You continue paying contributions, but they are calculated on your reduced SMP income. Your contribution will be much lower in cash terms than when you were working. Your employer still contributes on your normal pay.

Option 2 -- Pause contributions: You can opt out of pension contributions temporarily. If you do this, check your scheme rules carefully. In some employer-matched schemes, the employer only contributes while you contribute. In auto-enrolment minimum schemes, the employer's obligation to contribute on your normal pay continues regardless -- but some schemes with above-minimum contributions may reduce employer contributions if you opt out.

Option 3 -- Contribute at normal levels: You can choose to continue making contributions at your normal level even though your pay is reduced. This is financially challenging if your income has dropped significantly, but it maintains your pension savings rate.

What "Qualifying Earnings" Means for Auto-Enrolment

Under auto-enrolment, contributions are assessed on qualifying earnings -- the band of earnings between £6,240 and £50,270 per year (2026/27 figures). SMP falls within this band (since SMP is above £6,240 annually when received for most of the 39-week paid period).

The minimum employee contribution under auto-enrolment is 5% of qualifying earnings (including a 1% tax relief top-up), and the minimum employer contribution is 3%. Many employers and schemes exceed these minimums.

Contractual Maternity Pay vs SMP

If your employer offers enhanced maternity pay above SMP -- sometimes called Occupational Maternity Pay (OMP) -- the pension calculation rules may differ. Some enhanced schemes:

• Pay full salary for a period, then SMP
• Require you to return to work for a certain period or repay enhanced pay

Check your contract carefully. If you receive full pay for the first 3 months, pension contributions (both yours and your employer's) would typically be based on that full pay during those months.

Shared Parental Leave and Pension Contributions

Shared Parental Leave (ShPL) follows similar rules to maternity leave. If you share leave with your partner:

• Employer contributions continue during paid ShPL, based on normal pay
• Employee contributions are assessed on actual Shared Parental Pay received
• Unpaid ShPL weeks do not attract employer contributions (unless your employer policy says otherwise)

Your partner taking ShPL will have the same protections from their own employer.

The Gap in Your Pension Pot

Even with employer contributions continuing on full pay, a period of reduced or paused employee contributions creates a gap. Here is how to think about its long-term impact.

If you normally contribute £200/month and pause for 9 months, you have missed £1,800 in employee contributions. With employer contributions of (say) £120/month continuing, your pension still receives £1,080 during that period -- but you have a shortfall of £1,800.

Assuming long-term pension growth of 5% per year, £1,800 missing today could be worth approximately £4,900 at retirement in 25 years. This is meaningful but not catastrophic -- and you can make additional contributions in future years to compensate.

Defined Benefit Schemes -- LGPS and Others

If you are in a defined benefit (DB) scheme such as the Local Government Pension Service (LGPS), Teachers Pension, or NHS Pension, the rules work differently.

In the LGPS for example:

• During paid leave (including SMP), you build up pension as if you were working normally
• During unpaid leave, you do not build up pension -- but you can pay additional contributions to "buy back" that service
• You must elect to buy back within 30 days of returning to work (or ask for an extension)

The cost of buying back unpaid leave in the LGPS depends on your age and the amount of service -- the older you are, the more it costs. If you are in a DB scheme, contact your pension administrator as soon as you return to understand your options.

Tax Relief on Contributions During Maternity Leave

Pension contributions during maternity leave still attract tax relief, as long as you have enough earnings (or SMP) to cover them.

The annual allowance for pension contributions in 2026/27 is £60,000 (or 100% of earnings, whichever is lower). During maternity leave, your "earnings" for pension purposes include SMP -- so you can contribute up to the value of your SMP plus receive tax relief.

If you make personal contributions via a relief-at-source scheme (like most personal pensions and stakeholder plans), the pension provider claims basic rate tax relief (20%) automatically. Higher-rate taxpayers claim additional relief through self-assessment.

Protecting Your Retirement Savings -- Practical Steps

1. Check your scheme rules before you go: Find out whether employer contributions continue, and how employee contributions work during SMP
2. Decide your contribution strategy: Make a budget that accounts for lower take-home pay and decide whether to maintain, reduce, or pause contributions
3. Consider increasing contributions when you return: Many employers allow you to increase contributions after leave to compensate for any gap
4. DB schemes -- enquire about buy-back: If you are in LGPS or another DB scheme, contact HR or your pension administrator before you go to understand the buy-back option
5. Keep records: Retain payslips and pension statements from your leave period for future reference

Using Our Calculator

Frequently Asked Questions

Does my employer have to contribute to my pension if I am on unpaid maternity leave? No. The obligation to contribute on full pay applies during paid maternity leave (ordinary and additional, but only the paid portions). During unpaid leave, employer contributions can stop -- though some generous employers continue voluntarily.

What if my employer only offers SMP and not enhanced maternity pay? Your employer must still calculate and pay pension contributions based on your full contractual salary (not SMP), even though your actual pay is only SMP. This is a legal requirement.

I want to increase my contributions to cover the gap. When can I do this? You can usually increase contributions at any point -- during leave or when you return. Check your scheme rules, as some require you to wait until a re-enrolment date.

My employer uses a salary sacrifice arrangement for pension. Does this continue during leave? Salary sacrifice arrangements typically cannot operate when you are receiving only SMP, as you cannot sacrifice SMP below the NMW equivalent. Your employer should switch you to a non-sacrifice arrangement during SMP. This means you will pay National Insurance on your SMP rather than getting the NI saving -- check with your employer or payroll team.

Will my pension benefits be affected if I take the full 52 weeks? For DC (defined contribution) pensions, your pension pot grows only when contributions are paid. The last 13 weeks (unpaid) will see reduced contributions. For DB schemes, you may need to buy back unpaid leave. The impact depends on your scheme and how long you are away.

Can my employer reduce my pension contributions during maternity leave? No. If anything, your employer must maintain at least their usual contribution level based on your normal pay. Reducing employer contributions during maternity leave would be unlawful.

What if I do not return to work after maternity leave? If you do not return, you keep all pension contributions made during leave. For DC schemes, the pot is yours. For DB schemes, you will have a deferred pension based on your service to date. Note that if you received enhanced maternity pay with a return-to-work condition, you may have to repay the enhanced portion.

My partner is also employed. Can we both have pension contributions on normal pay? If you both take separate periods of leave (e.g., maternity leave and then shared parental leave by your partner), each of your respective employers must continue contributing based on each partner's normal pay during their respective paid leave.

Do I need to contact my pension provider during maternity leave? Your employer handles contributions directly. You generally do not need to contact the provider unless you want to make additional personal contributions or check your pot balance. For DB schemes, contact HR about buy-back options.

How does maternity leave affect the state pension? SMP periods count as National Insurance contributions (you receive NI credits), so your State Pension record is protected during maternity leave. Unpaid leave does not automatically attract NI credits -- but if you are claiming Child Benefit, that provides NI credits regardless of whether you are working.