Comparison · Family & Benefits · 2026/27
Statutory Maternity Pay vs Maternity Allowance UK 2026/27
Statutory Maternity Pay is paid by your employer if you meet service and earnings criteria. Maternity Allowance is a state benefit for those who do not, including many self-employed mothers. This 2026/27 guide compares eligibility, rates and how to claim.
Key facts -- 2026/27
- • SMP first 6 weeks: 90% of average weekly earnings
- • SMP remaining 33 weeks: lower of GBP 194.32/week or 90% earnings
- • Maternity Allowance: up to GBP 194.32/week or 90% earnings, 39 weeks
- • SMP paid by: employer (often reclaimed from HMRC)
- • Maternity Allowance paid by: DWP directly
- • Tax treatment: SMP taxable; Maternity Allowance not taxable
Eligibility Differences
SMP requires continuous employment with the same employer (typically 26 weeks by the qualifying week) and earnings above the Lower Earnings Limit -- it is an employment right, administered and paid by your employer.
Maternity Allowance exists precisely for those who fall outside SMP eligibility -- self-employed mothers, recent job changers, or those below the earnings threshold -- and is claimed and paid directly by the DWP as a state benefit.
Worked Example: Standard Weekly Rate Comparison
| Period | SMP (employee) | Maternity Allowance |
|---|---|---|
| Weeks 1-6 | 90% of average weekly earnings | Up to GBP 194.32 or 90% earnings |
| Weeks 7-39 | Lower of GBP 194.32 or 90% earnings | Up to GBP 194.32 or 90% earnings |
| Tax treatment | Taxable, NI applies | Not taxable |
Illustrative only -- exact entitlement depends on individual earnings history and eligibility. Use the maternity pay calculator to estimate your own payments.
Side-by-Side Comparison
| Factor | Statutory Maternity Pay | Maternity Allowance |
|---|---|---|
| Who qualifies | Eligible employees | Self-employed & others not SMP-eligible |
| Paid by | Employer | DWP |
| Duration | Up to 39 weeks | Up to 39 weeks |
| Taxable | Yes | No |
| Affects means-tested benefits | Yes, as income | Yes, as income |