Navigating maternity pay can feel overwhelming when you are also preparing for one of the biggest changes in your life. This guide covers everything you need to know about Statutory Maternity Pay (SMP) in 2026/27 · from eligibility rules and how your average weekly earnings are calculated, to enhanced pay schemes, Maternity Allowance for the self-employed, and what happens when you return to work. Use our maternity pay calculator to see your personal breakdown week by week.
Eligible employees in the UK are entitled to up to 52 weeks of maternity leave, regardless of how long they have worked for their employer or how many hours they work. Maternity leave is split into two distinct periods:
Your job is protected throughout the entire 52-week period. This means your employer must keep your position open for you, continue your non-pay contractual benefits such as pension contributions and annual leave accrual, and allow you to return to the same job (or, during AML, a suitable alternative on no less favourable terms). You cannot be dismissed or made redundant simply because you are pregnant or on maternity leave · doing so is automatically unfair dismissal and sex discrimination.
You do not have to take all 52 weeks. You must take at least 2 weeks of compulsory maternity leave immediately after your baby is born (4 weeks if you work in a factory). You can return to work at any point after the compulsory period, provided you give your employer at least 8 weeks' notice of your early return date.
To understand how your maternity leave period interacts with your take-home pay at each stage, the salary calculator can help you see your net income figures before and after returning to work.
Statutory Maternity Pay is paid by your employer (who then reclaims most or all of it from HMRC) for up to 39 weeks. To qualify for SMP you must meet all of the following conditions:
If you do not qualify for SMP · for example because you are self-employed, have recently changed employers, or earn below the lower earnings limit · you may instead be entitled to Maternity Allowance, which is paid directly by the government. See the Maternity Allowance section below for details.
Agency workers, zero-hours contract workers and part-time employees can all qualify for SMP provided they meet the continuity of employment and earnings tests. If you are unsure whether you qualify, your employer's HR department or the Acas helpline can help clarify your position.
SMP is paid for a maximum of 39 weeks and is structured in two tiers. The remaining weeks of the 52-week leave entitlement are unpaid (unless your employer offers enhanced pay for those weeks).
The flat rate of £184.03 per week applies from the start of the 2026/27 tax year. It is reviewed by the government each April, typically in line with the consumer prices index. SMP is paid in the same way as your normal wages · weekly or monthly · and is subject to income tax and National Insurance in the same way as regular pay.
Your employer can choose to start SMP from any Sunday on or after the 11th week before your due date. SMP automatically triggers if you are off work for a pregnancy-related illness in the last 4 weeks of your pregnancy, even if you had not yet given notice of your maternity leave.
Enter your salary and due date to get a complete 39-week SMP breakdown, including your net take-home after tax.
Open Maternity Pay Calculator →Your average weekly earnings (AWE) determine both whether you qualify for SMP (earnings must reach the lower earnings limit of £125/week) and the amount you receive in the first six weeks (90% of AWE) and potentially the remaining 33 weeks (90% of AWE if lower than the flat rate).
AWE is calculated from the payslips covering the 8-week period ending on the last payday before the end of the 15th week before your due date. For most employees, this means payslips from roughly weeks 17 to 25 of pregnancy. The exact weeks depend on your pay frequency:
Importantly, AWE includes all regular payments you receive from your employer in that period, including:
If you received a pay rise between the start of the relevant 8-week window and your SMP start date, HMRC guidance allows for the higher pay to be used · your employer has discretion here and many will apply the new rate automatically. If you think your AWE has been calculated incorrectly, ask your employer for a written breakdown. You can also contact HMRC's Statutory Payments Disputes team if you cannot resolve the matter directly.
SMP is the legal minimum. Many employers · particularly larger organisations in the public sector, financial services, law and technology · offer enhanced (or occupational) maternity pay that goes beyond the statutory requirement. Common examples include:
Your entitlement to enhanced maternity pay will be set out in your employment contract, staff handbook or maternity policy. If your employer offers enhanced pay, they may require you to repay some or all of it if you do not return to work after your leave or leave within a specified period (often 3 to 6 months). This clawback clause is legally enforceable provided it is clearly set out in writing before your leave begins.
If you are comparing job offers or considering a career move while pregnant, use our salary comparison calculator to model the difference enhanced maternity pay can make to your household income over a full leave year.
If you do not qualify for SMP · because you are self-employed, recently changed employers, or earn below the lower earnings limit · you may be entitled to Maternity Allowance (MA), which is paid directly by the Department for Work and Pensions (DWP) rather than your employer.
To qualify for the standard rate of Maternity Allowance you must have been employed or self-employed for at least 26 weeks in the 66-week period before your due date (your test period). You do not need these weeks to be consecutive or with the same employer. The MA rates for 2026/27 are:
Self-employed people paying Class 2 National Insurance contributions will normally qualify for the standard rate. If you have recently stopped being employed and registered as self-employed, both periods of work can count towards the 26-week test. You claim Maternity Allowance directly from Jobcentre Plus · your employer is not involved.
For self-employed mothers, understanding your tax position during and after maternity leave is important · our self-employed tax calculator can help you estimate your tax liability in years where your income is lower than usual.
Shared Parental Leave allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay (ShPP) between them in the first year after their baby is born or placed for adoption. The mother must end her maternity leave early to create SPL entitlement for her partner.
Key points about SPL in 2026/27:
Some employers have enhanced SPL pay policies that match enhanced maternity pay · worth checking your employer's policy if you and your partner are planning how to divide leave. SPL is a flexible but administratively complex process · your employer will need notice of at least 8 weeks before each block of leave begins, and you can vary your plans with proper notice.
The other parent (whether father, partner or second parent in a same-sex couple) is entitled to Statutory Paternity Leave of either 1 or 2 consecutive weeks, taken within 56 days of the birth. To qualify you must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before the due date · the same qualifying week as for SMP.
Statutory Paternity Pay (SPP) for 2026/27 is paid at the same weekly rate as the SMP flat rate:
SPP is paid by your employer, who reclaims it from HMRC. Your employer may offer enhanced paternity pay beyond the statutory minimum · check your contract or staff handbook. If you take Shared Parental Leave rather than (or in addition to) paternity leave, ShPP applies at the same rate as above for those weeks.
Note that paternity leave and SPP are separate entitlements from Shared Parental Leave · taking paternity leave does not reduce the SPL entitlement available to the family.
SMP, Maternity Allowance and Shared Parental Pay are all treated as taxable income. Here is how the tax and National Insurance rules apply during maternity leave:
If you are unsure how your overall tax position will look across the year, use our salary calculator to model different income scenarios, including periods of reduced pay during maternity leave.
| Annual salary | £35,000 |
| Average weekly earnings (AWE) | £673.08 |
| Weeks 1–6 · 90% of AWE per week | £605.77 |
| Weeks 7–39 · flat rate per week | £184.03 |
| Total gross SMP over 39 weeks | £9,706.61 |
| Weeks 1–6 gross total | £3,634.62 |
| Weeks 7–39 gross total (33 weeks) | £6,072.99 |
| Estimated income tax on SMP (basic rate) | approx. −£627 |
| NI on SMP (nil · below primary threshold) | £0 |
| Estimated net SMP over 39 weeks | approx. £9,080 |
In the example above, the 90% rate in weeks 1–6 (£605.77/week) exceeds the flat rate of £184.03, so the 90% rate applies for those weeks. From week 7 onwards, 90% of AWE would be £605.77 · well above the flat rate cap · so the flat rate of £184.03 applies. The estimated tax assumes the personal allowance has been partially used against salary earned before leave began · your actual tax position will vary. Use the maternity pay calculator for a personalised net figure.
Before your maternity leave ends, it is worth thinking carefully about your return · including childcare costs, working pattern options and your legal rights when you come back.
Keeping In Touch (KIT) days allow you to work for your employer for up to 10 days during your maternity leave without bringing the leave to an end or losing any SMP entitlement for that week. KIT days are entirely voluntary · both you and your employer must agree. They can be used for training, appraisals, team meetings or any other work purpose. You are entitled to be paid at your normal rate for KIT days, and any payment you receive does not reduce your SMP.
On returning to work after Ordinary Maternity Leave (the first 26 weeks), you have the right to return to exactly the same job on the same terms and conditions. After Additional Maternity Leave (weeks 27–52), your employer can offer a suitable alternative role if it is not reasonably practicable to offer the same job · but it must be on no less favourable terms.
You also have the right to request flexible working from your first day back · a formal request that your employer must consider and respond to within 2 months. While they are not obliged to agree, they must give a business reason for any refusal. Many employers now operate hybrid or flexible arrangements that can make the transition back smoother.
Childcare costs are one of the biggest financial considerations when returning to work. Check your entitlement to government-funded childcare hours (up to 30 hours per week free childcare for 3 and 4 year olds, and expanding provisions for younger children). Tax-Free Childcare is also available · you can receive up to £500 every 3 months per child (£1,000 for disabled children) towards registered childcare costs. Our child benefit calculator can help you understand the child benefit and High Income Child Benefit Tax Charge position for your household.
If you are considering how a new baby affects your broader financial picture · including budgeting for a reduced income period and higher outgoings · our budget planner is a good place to map out your household finances in detail.
Find out whether the High Income Child Benefit Tax Charge applies to your household and how much you can claim.
Open Child Benefit Calculator →Being made redundant while on maternity leave is not automatically unlawful, but you have significantly enhanced protection compared to other employees. If your role is genuinely redundant, your employer must offer you any suitable alternative vacancy that exists in the business · before offering it to other employees at risk of redundancy. This preferential right applies throughout your maternity leave and for a period after it ends (if you are on a protected period). If your employer fails to offer you a suitable alternative vacancy and makes you redundant instead, the dismissal is automatically unfair. You are also entitled to any redundancy pay you would normally receive based on your length of service and normal weekly pay. For an estimate of what redundancy pay you might be entitled to, see our redundancy pay calculator.
You are not obliged to return to work after maternity leave. You simply need to give your employer the required notice under your contract (usually the same notice period you would give if resigning at any other time). You do not need to repay SMP even if you resign · SMP is a statutory entitlement and is not conditional on returning to work. However, if your employer offered enhanced maternity pay above the SMP level, your contract may include a clawback clause requiring you to repay the enhancement if you do not return or leave within a specified period. Check your maternity policy carefully before making your decision so you are clear on any repayment obligations. If you are self-employed and received Maternity Allowance, there is no clawback · MA is a government benefit with no return-to-work condition.
During the weeks you receive SMP (or enhanced maternity pay), your employer must continue paying their pension contribution as if you were working normally. Your own employee pension contributions during SMP are usually calculated on your actual SMP received rather than your normal salary · so your contributions will be lower during the flat-rate period. If you are on a salary sacrifice arrangement, this may need to be temporarily adjusted. During any period of unpaid additional maternity leave (weeks 40–52), neither you nor your employer is obliged to make pension contributions unless your scheme rules or contract say otherwise. Annual leave continues to accrue throughout all 52 weeks of maternity leave at your usual rate, and your pension scheme cannot treat maternity leave as a break in pensionable service for the purposes of entitlement to benefits. If pension continuity during unpaid leave is important to you, speak to your HR team or pension provider about making voluntary contributions to bridge any gap.
For informational purposes only · Not financial advice · Rates shown are for 2026/27