UK Maternity Pay Explained: SMP, MA & What You're Entitled To

Maternity pay is one of the most important financial realities of having a baby in the UK — and also one of the most confusingly documented. Here's a clear breakdown of what you're entitled to, when to claim, and what to watch out for.

The two types of maternity pay

Almost all pregnant employees in the UK will receive one of two forms:

1. Statutory Maternity Pay (SMP)

Paid by your employer but funded by HMRC (employers reclaim 92–103% depending on size).

Eligibility:

• Employed by the same employer for at least 26 weeks by the 15th week before your due date (called the "qualifying week")
• Earning at least £123/week on average (lower earnings limit, 2024/25 figure)

How much:

• Weeks 1–6: 90% of your average weekly earnings (no cap)
• Weeks 7–39: £184.03/week OR 90% of average weekly earnings — whichever is LOWER
• Weeks 40–52: Nothing (statutory; some employers enhance this)

Total statutory amount (2024/25): Approximately £6,500–£8,000+ depending on salary (weeks 1–6 are the variable component)

2. Maternity Allowance (MA)

For those who don't qualify for SMP — self-employed, recently changed jobs, or part-year workers.

Eligibility:

• Employed or self-employed for at least 26 weeks in the 66 weeks before baby is due
• Earning at least £30/week in at least 13 of those 26 weeks

How much:

• £184.03/week for up to 39 weeks (or 90% of average weekly earnings if lower)
• Lower rate: £27/week if you don't meet the earnings test but are employed

Who claims: You apply to HMRC / JobCentre Plus, not your employer

Enhanced maternity pay

Many employers offer pay above the statutory minimum — this is called enhanced maternity pay (EMP) or occupational maternity pay.

Common structures:

• Full salary for first 8–12 weeks, then SMP
• 50% salary for first 26 weeks, then SMP
• Full salary for 6 months, then SMP

Enhanced pay is at the employer's discretion and should be in your contract. Check your employment contract and staff handbook — don't rely on verbal assurances.

Conditions sometimes attached: employers may require you to repay enhanced pay if you don't return to work for a specified period (often 3–12 months). Check this carefully before signing anything.

When to tell your employer

You must inform your employer of:

1. That you're pregnant
2. Your expected week of childbirth (EWC)
3. When you plan to start maternity leave

This must be done by the end of the 15th week before your due date (roughly 25 weeks pregnant) to qualify for SMP. You'll need a MATB1 form (issued by your midwife or GP from 20 weeks) as evidence.

You can notify earlier — and many mothers choose to do so once the 12-week scan is clear.

Starting maternity leave

Maternity leave can start from 11 weeks before your due date at the earliest.

If you go off sick with a pregnancy-related illness after 36 weeks, your employer can trigger maternity leave to begin automatically.

Most mothers start leave 1–4 weeks before their due date to allow time to wind down before birth.

Keeping in Touch (KIT) days

You can work up to 10 KIT days during maternity leave without losing SMP or MA. These are paid at your normal rate (or SMP, whichever your employer agrees). Use them for:

• Handover/handback planning
• Training
• Team meetings
• Getting up to speed before return

You can't be forced to take KIT days — they're voluntary.

Shared Parental Leave (SPL)

If you meet the eligibility criteria, you and your partner can share up to 50 weeks of leave and 37 weeks of pay (at the SMP rate) between you.

How it works:

• Mother ends maternity leave early
• Remaining leave and pay is split between both parents
• Can be taken concurrently (both off at the same time) or consecutively

SPL reality check: Statutory pay is the same regardless of who takes it. Unless your employer has enhanced SPL pay matching your enhanced maternity pay, the financial incentive for the birth parent to transfer leave is limited. Many couples do it for equality and bonding reasons rather than financial ones.

Tax and National Insurance on maternity pay

SMP and MA are taxable income. You'll pay income tax if your total taxable income in the tax year (including maternity pay) exceeds the personal allowance (£12,570 in 2024/25). National Insurance contributions are also due on SMP at the standard rate.

Tip: Maternity leave often crosses two tax years. You may be due a tax rebate in the year you're on leave, as the personal allowance is under-used.

Pension during maternity leave

Your employer must continue to make pension contributions during the first 26 weeks of OML (ordinary maternity leave) at the rate as if you were still working full-time and receiving your full salary. Even when your pay drops to SMP, your employer's pension contribution (if based on employer-matched contributions) should continue.

Check this with your HR department — it's often missed.

Claiming Child Benefit

Claim Child Benefit as soon as baby is born — not later. Even if you or your partner earn over £60,000 (the High Income Child Benefit Charge threshold), you can claim and pay back through self-assessment — it's often still worth claiming for NI credit purposes.

Child Benefit amount (2024/25): £25.60/week for first child, £16.95/week for each additional child.

Register at gov.uk/child-benefit immediately after receiving baby's birth certificate.

Need help?

• Maternity Action helpline: 0808 802 0029 (free advice on rights)
• ACAS: acas.org.uk
• Gov.uk maternity pay calculator: gov.uk/maternity-pay-leave