The short answer
- Weeks 1 to 6: 90% of your average weekly earnings, with no upper limit.
- Weeks 7 to 39: £194.32 a week, or 90% of your earnings if that is less.
- Weeks 40 to 52: unpaid, unless your employer pays more.
- You need 26 weeks with your employer by the qualifying week and average earnings of at least £129 a week.
How Statutory Maternity Pay works
Statutory Maternity Pay (SMP) is paid by your employer through payroll, in the same way as your salary. The employer reclaims most or all of it from HMRC.
- Weeks 1 to 6: 90% × £692.31 = £623.08£3,738.46
- Weeks 7 to 39: 33 × £194.32£6,412.56
- Weeks 40 to 52£0
That is less than a third of the £36,000 the same year would normally pay. Planning for the drop after week six, and the unpaid final 13 weeks, is the single most important part of budgeting for maternity leave.
Who qualifies for SMP
To get SMP you must:
- be an employee, not self-employed or a worker paid through an agency without an employment contract;
- have worked for your employer continuously for at least 26 weeks by the end of the qualifying week, the 15th week before the week your baby is due;
- earn on average at least £129 a week, the Lower Earnings Limit for 2026/27;
- give your employer the right notice and proof of pregnancy, usually a MAT B1 form from your midwife or GP.
Maternity leave is a day-one right for employees: you get 52 weeks however long you have worked there. It is the pay that needs the 26 weeks.
Average weekly earnings
Your employer works out your average weekly earnings from the gross pay you were actually paid in the eight weeks (or two months if paid monthly) up to the last payday before the end of the qualifying week.
- Overtime, commission and bonuses paid in that period count.
- A pay rise that takes effect at any time before the end of your SMP must be included, and SMP recalculated.
- Salary sacrifice reduces the pay that counts, unless the scheme protects it.
Timing a bonus or overtime
Because the 90% weeks have no cap, extra pay in the eight-week period raises your first six weeks of SMP. A bonus paid in that window can be worth more than one paid at another time.
What you get at different salaries
| Salary | Weeks 1 to 6 (a week) | Weeks 7 to 39 (a week) | Total SMP |
|---|---|---|---|
| £9,000 | £155.77 | £155.77 | £6,075.00 |
| £20,000 | £346.15 | £194.32 | £8,489.48 |
| £30,000 | £519.23 | £194.32 | £9,527.94 |
| £50,000 | £865.38 | £194.32 | £11,604.87 |
| £80,000 | £1,384.62 | £194.32 | £14,720.25 |
Below about £11,227 a year, 90% of earnings is less than £194.32, so the whole 39 weeks are paid at 90%. Above it, everything after week six is the flat rate.
Enhanced maternity pay
Many employers pay more than SMP. Schemes are usually described in weeks of full and half pay, and are normally “inclusive” of SMP: the employer tops up SMP to the scheme amount rather than paying both.
- SMP
- £10,151
- Employer adds
- £2,237
- Total
- £12,388
- SMP
- £10,151
- Employer adds
- £10,375
- Total
- £20,526
Both examples are on a £36,000 salary. Check your contract for conditions: many schemes ask you to repay the enhanced part if you do not return to work for a set period, often three to six months.
Maternity Allowance
If you cannot get SMP, for example because you are self-employed, changed jobs during pregnancy or earn less than £129 a week, you may get Maternity Allowance from Jobcentre Plus instead.
- You must have worked, employed or self-employed, for at least 26 of the 66 weeks before your due week.
- You must have earned at least £30 a week in any 13 of those weeks.
- It pays £194.32 a week, or 90% of your earnings if lower, for 39 weeks. There are no higher first six weeks.
On £25,000 a year, Maternity Allowance would pay £7,578.48 over 39 weeks. Maternity Allowance is not taxable, but it does count as income for Universal Credit. A lower rate applies in some cases, such as working in a spouse’s business.
Key dates and notice
- 15 weeks beforeTell your employer
Give the due date and when you want leave to start, in the 15th week before the due week. Your employer confirms your return date within 28 days.
- From 20 weeks beforeGet your MAT B1
Your midwife or GP can issue it from 20 weeks before the due date. Your employer needs it to pay SMP.
- 11 weeks beforeEarliest leave start
Leave starts automatically if you are off for a pregnancy-related reason in the last four weeks.
- After the birthTwo weeks compulsory leave
You must take at least two weeks off after the birth, or four weeks if you work in a factory.
During your leave
- Holiday: you keep accruing paid holiday for the whole 52 weeks, including bank holidays if your contract gives them.
- Keeping in touch days: up to 10 days of work without losing SMP or ending your leave, paid at a rate you agree with your employer.
- Returning: after 26 weeks you return to the same job; after 52 weeks, to the same job or a suitable alternative.
- Redundancy: you have extra protection from redundancy during pregnancy, maternity leave and for 18 months after the birth.
Tax, pensions and benefits
SMP is paid through payroll and taxed like pay: Income Tax and National Insurance come off. Because your pay falls, you may pay less tax overall that year, and payroll often refunds some tax automatically.
Your employer must keep paying pension contributions on the pay you would have earned during the paid part of your leave, while your own contribution is based on what you actually receive. While you get SMP or Maternity Allowance you also keep building qualifying years for your State Pension.
SMP counts as earnings for Universal Credit. If your household gets UC, it may go up while you are on leave.
Budgeting for the drop in pay
For most people the big change comes in week 7. On a £36,000 salary, gross weekly pay drops from £692.31 to £623.08 for six weeks, then to £194.32. Over a full 52-week leave, statutory pay is £10,151 against £36,000 of normal pay.
| Period | Roughly a month |
|---|---|
| Normal pay | £3,000 |
| Weeks 1 to 6 | £2,700 |
| Weeks 7 to 39 | £842 |
| Weeks 40 to 52 | £0 |
Building a cushion before the baby arrives, checking whether your household could get Universal Credit, and using holiday to extend paid time off all help. Child Benefit, at £27.05 a week for a first child, also starts once you claim.
Using holiday around maternity leave
You keep building up holiday for the whole of maternity leave. A full-time employee with the statutory 28 days accrues the full year’s entitlement during 52 weeks off. Many people take some of it before leave starts and the rest at the end, so their return to work is gradual and the unpaid weeks are covered by full holiday pay.
Holiday cannot be taken at the same time as maternity leave, so it is added before or after. Agree dates with your employer in advance, and check whether your contract lets you carry holiday into the next leave year.
Returning to work
Your employer assumes you will take the full 52 weeks. To return earlier, give at least 8 weeks’ notice. You do not need to give notice if you return on the expected date.
You can ask for flexible working, such as fewer days or different hours, from your first day in a job. Employers must consider the request reasonably and respond within two months. Many parents agree a phased return using holiday or keeping in touch days.
If your employer becomes insolvent or refuses to pay SMP you are owed, HMRC can pay it directly. Contact the HMRC Statutory Payment Disputes Team.
Maternity pay and Universal Credit
If your household gets Universal Credit, or could during your leave, maternity pay affects it in different ways:
- SMP counts as earnings. After any work allowance, Universal Credit falls by 55p for each £1, the same as wages.
- Maternity Allowance counts as unearned income, so it reduces Universal Credit pound for pound.
- When your pay drops after week six, or stops after week 39, your Universal Credit usually rises.
A new baby also adds a child element of £303.94 a month to a Universal Credit award, and there is no longer a limit of two children. The Universal Credit calculator shows what you could get.
Your rights while pregnant
- Paid time off for antenatal appointments, including antenatal classes recommended by your midwife or GP.
- A risk assessment of your work, with changes or suspension on full pay if risks cannot be removed.
- Protection from unfair treatment, dismissal or redundancy because of your pregnancy.
- Sickness for a pregnancy-related reason must be recorded separately and not used against you.
If you are off sick with a pregnancy-related illness in the four weeks before your due week, your maternity leave and pay start automatically.