Statutory Maternity Pay (SMP) Guide UK 2026/27: Rates, Eligibility and Rights

SMP Rates 2026/27

SMP is paid in two phases, governed by the Social Security Contributions and Benefits Act 1992 and uprated annually by DWP:

Average Weekly Earnings (AWE) is calculated using your gross earnings in the 8-week period ending on the last payday before the end of the qualifying week (the 15th week before your Expected Week of Childbirth). If your earnings are irregular or include bonuses, these count in the AWE calculation if paid in that 8-week window.

The flat rate of £194.32 per week applies to employees whose 90% of AWE exceeds that figure — i.e. those earning more than approximately £216 per week (£11,232 per year). For very low earners, 90% of AWE may be lower than the flat rate and that lower figure is paid throughout weeks 7–39.

SMP Eligibility Criteria

All four conditions must be met:

1. Employee status: You must be an employee — not a worker or genuinely self-employed. Agency workers placed with an employer may qualify if they meet the other conditions.
2. Continuous employment: You must have worked continuously for the same employer for at least 26 weeks ending with the qualifying week (the 15th week before your Expected Week of Childbirth). A break in employment resets this — though statutory breaks (maternity leave, sick leave) do not count as breaks.
3. Earnings threshold: Your average weekly earnings in the 8 weeks before the qualifying week must be at least the Lower Earnings Limit (LEL) — £129 per week (£6,708 per year) in 2026/27.
4. Notice and evidence: You must notify your employer at least 28 days before your intended start date for SMP (or as soon as reasonably practicable if earlier). You must provide your MATB1 certificate — issued by your midwife or GP no earlier than 20 weeks before your due date.

If you leave employment while pregnant (and would have qualified for SMP), your employer is still liable to pay SMP as long as your employment ended after the start of the qualifying week — even if you were dismissed or made redundant.

Maternity Allowance

Maternity Allowance (MA) is a DWP benefit for those who do not qualify for SMP. The most common groups are: self-employed people, recently employed people who do not have 26 weeks with the same employer, and employees who earn below the LEL.

Self-employed people who pay Class 2 National Insurance are treated as earning the MA threshold (£30/week) automatically — so if you are self-employed and your NI record is up to date, you should qualify for MA. Claim using form MA1 at gov.uk or via Jobcentre Plus. You can claim from 26 weeks pregnant.

If your partner receives MA, they cannot also claim SMP for the same baby — but the partner can take Shared Parental Leave and Pay separately.

Worked Example: Sarah's SMP

Income tax is deducted from all SMP under PAYE. In weeks 1–6, Sarah's weekly SMP of £778.85 is taxable at her marginal rate (40% once she has used her Personal Allowance of £12,570 for the year). In weeks 7–39, the flat rate of £194.32 is well below the weekly equivalent of the Personal Allowance (£241.73), so if Sarah has no other income during that period, those weeks may be tax-free.

Employee NI is not due on the flat-rate weeks (£194.32 is below the Primary Threshold of £242/week). NI is due on the higher weeks 1–6 amounts above the Primary Threshold.

Tax and NI on Maternity Pay

SMP is taxable income — treated in exactly the same way as your normal wages for income tax. Key points:

• Income tax: Deducted via PAYE at your marginal rate. Your Personal Allowance (£12,570 in 2026/27) applies across the whole tax year, not just your working months — so if you start maternity leave part-way through the year, unused allowance offsets the higher weeks 1–6 SMP amounts.
• Employee NI: Due on any SMP above the Primary Threshold (£242/week in 2026/27). The flat-rate SMP of £194.32/week is below this threshold, so no employee NI applies for weeks 7–39. The higher weeks 1–6 payments (90% of AWE) may attract employee NI for higher earners.
• Employer NI:Due on SMP above the Secondary Threshold (£96/week in 2026/27). Employer NI applies in most weeks. It is factored into the employer's recovery calculation.
• Pension contributions: Your employer must continue to make their pension contributions (at the auto-enrolment minimum of 3% of qualifying earnings) throughout your paid maternity leave — even if you are only receiving the flat-rate SMP. Your own contributions are based on your actual SMP received, not your normal salary (unless your scheme rules or contract specify otherwise).

Employer Recovery from HMRC

Employers fund SMP and recover costs from HMRC via their payroll. Two recovery rates apply:

• Standard rate (92%): Applies to employers whose total Class 1 NI liability in the previous tax year exceeded £45,000. The employer retains 8% of SMP paid as a non-recoverable cost.
• Small employers' relief (103%): Applies where total Class 1 NI liability was £45,000 or less. The extra 3% above 100% compensates for the administrative burden. Small employers therefore make a small net profit from paying SMP.

Recovery is offset against PAYE and NI payments due. If the SMP amount exceeds what the employer owes HMRC, HMRC pays the balance directly to the employer. Employers must retain SMP records for at least three years.

Occupational / Enhanced Maternity Pay

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

• Full pay for 3–6 months (common in public sector, financial services, tech)
• Full pay for 3 months, half pay for 3 months, then SMP to week 39
• SMP enhanced to a higher flat rate for the first 20 weeks

Repayment clauses:If you receive enhanced maternity pay and do not return to work for a minimum period after your leave, your employer can require you to repay the enhanced element (not the statutory SMP). A typical clause requires 3 months' return-to-work service to keep the enhanced pay; longer terms (up to 12 months) are common in senior roles. Check your contract carefully. Repayment clauses must be clearly set out in writing — courts have refused to enforce vague or buried clauses.

If you are on enhanced maternity pay and are made redundant during your leave, you are still entitled to receive your full enhanced pay as a contractual right during the notice period, even if you do not actually work. Check whether your employer's redundancy selection process is genuinely fair — selecting someone during maternity leave is extremely high risk for employers and is often automatically unfair.

Keep In Touch (KIT) Days

Keep In Touch days allow you to work for up to 10 days during your maternity leave without triggering the end of your leave or forfeiting SMP for that week. Key rules:

• KIT days must be agreed by both you and your employer — neither party can insist on them.
• You cannot use KIT days in the first 2 weeks after birth (the compulsory maternity leave period). For factory workers, this is 4 weeks.
• You are paid your contractual daily rate for a KIT day. The employer deducts the SMP you would have received that week, and pays the difference as normal wages if the contractual rate exceeds SMP.
• Any work done, even part of a day, counts as a full KIT day.
• Attending training courses, team away-days or annual reviews can be used as KIT days — but only with your agreement.

Shared Parental Leave has an equivalent — Shared Parental Leave In Touch (SPLIT) days — also up to 20 days per parent (on top of any KIT days used during maternity leave).

Shared Parental Leave

Shared Parental Leave (ShPL) allows parents to divide up to 50 weeks of leave and 37 weeks of pay between them, in flexible blocks. To use ShPL, the birth parent must end their maternity leave early by giving a curtailment notice. What remains is then available as ShPL.

Shared Parental Pay (ShPP) is paid at the same rate as SMP — £194.32 per week in 2026/27, or 90% of AWE if lower. Both parents can take ShPL simultaneously, which is a significant advantage for families where dual income during leave is important.

Eligibility for ShPL requires each parent to meet separate conditions: the birth parent must be entitled to SMP or MA, and the other parent must meet a continuous employment and earnings test. Unlike SMP, the other parent can work for a different employer.

Some employers have enhanced ShPP schemes matching their occupational maternity pay — worth checking. A growing number of employers now offer full pay for ShPL to both parents for a set period, particularly in the tech and financial sectors.

Paternity Leave and Pay

Statutory Paternity Leave is 1 or 2 consecutive weeks taken within 52 weeks of the birth (extended from 8 weeks as of April 2024). Statutory Paternity Pay (SPP) is paid at £194.32 per week in 2026/27 (same rate as SMP flat rate), or 90% of AWE if lower.

To qualify, you must be employed with at least 26 weeks' continuous employment ending with the qualifying week, earn at least the LEL (£129/week), and be the biological father, the mother's spouse/civil partner, or the nominated carer who will have main responsibility for the child's upbringing alongside the mother. Paternity leave must be taken as a single block — it cannot be split into days (though this is under review by government).

Return to Work Rights

Your return-to-work rights depend on whether you return during Ordinary Maternity Leave (OML — weeks 1–26) or Additional Maternity Leave (AML — weeks 27–52):

Redundancy protection (from 6 April 2024): If your employer is making redundancies, you have a priority right to be offered any suitable alternative vacancy. This protection applies during pregnancy (from the date you notify your employer of your pregnancy), throughout maternity leave, and for 18 months from the date of birth. This is a significant strengthening of the previous regime (which only covered the maternity leave period itself).

Being made redundant or dismissed because of pregnancy or maternity is automatically unfair dismissal under the Employment Rights Act 1996, and may also constitute sex discrimination and pregnancy/maternity discrimination under the Equality Act 2010 — claims are uncapped in compensation.

HR Checklist

For HR professionals and employers, here are the key steps and deadlines:

1. Employee notification: Employee must notify you of their pregnancy and intended leave start date at least 15 weeks beforethe Expected Week of Childbirth (the qualifying week).
2. MATB1 certificate: Request the MATB1 form from the employee — issued by their midwife/GP from 20 weeks pregnant. This is your evidence for SMP payment and HMRC recovery.
3. Confirm leave dates in writing within 28 days of notification, including the expected return date.
4. Calculate AWE using the 8 payslips before the qualifying week end date. Document your calculation.
5. SMP1 form: If the employee does not qualify for SMP, issue form SMP1 within 7 days explaining why — they will need this to claim Maternity Allowance from DWP.
6. Pension contributions: Continue employer pension contributions throughout paid leave. Confirm arrangements with your pension provider.
7. Return-to-work:If the employee wants to change their return date, they must give 8 weeks' notice (4 weeks for early return requests).
8. Risk assessment: Update the new/expectant mother risk assessment throughout pregnancy and after return (required under the Management of Health and Safety at Work Regulations 1999).