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Employer Duties: Maternity and Parental Leave

BusinessLast reviewed: 1 April 20256 min

Pregnancy and parenthood trigger a range of legal rights for employees. Getting these wrong is both costly and — because pregnancy and maternity are protected characteristics under the Equality Act — can expose you to uncapped discrimination claims as well as standard employment tribunal awards.

Key points

  • Pregnant employees have the right to paid time off for antenatal appointments and cannot be dismissed or treated detrimentally because of their pregnancy.
  • Statutory Maternity Pay (SMP) is payable for up to 39 weeks — you can reclaim most of it from HMRC.
  • Employees on maternity or adoption leave have the right to return to the same or an equivalent job.
  • Shared Parental Leave allows eligible parents to split up to 50 weeks of leave between them.

Rights During Pregnancy

From the moment you know an employee is pregnant, special protections apply. You must carry out a specific risk assessment for pregnant workers and new mothers and remove any risks to their health. If risks cannot be removed, you must offer suitable alternative work or, if none is available, suspend on full pay.

Pregnant employees have the right to paid time off for antenatal appointments — this includes not just medical appointments but also relaxation or parenting classes if recommended by a doctor or midwife. The employee does not need to make up this time. You must not subject a pregnant employee to any detriment or dismiss them because of pregnancy — this is automatically unfair dismissal and direct discrimination, regardless of length of service.

Maternity Leave and Pay

Eligible employees are entitled to 52 weeks of Ordinary and Additional Maternity Leave — 26 weeks of Ordinary Maternity Leave (OML) followed by 26 weeks of Additional Maternity Leave (AML). Employees must give at least 15 weeks' notice before the expected week of childbirth and can start leave from 11 weeks before the due date.

Statutory Maternity Pay (SMP) is payable for up to 39 weeks: the first six weeks at 90% of average weekly earnings, and the remaining 33 weeks at the lower of £194.32 per week (2025/26) or 90% of average earnings. You pay SMP through your payroll and can reclaim 92% from HMRC (or 103% if you qualify as a small employer). Contractual enhanced maternity pay can be offered on top, provided it does not discriminate against part-time or fixed-term employees.

Paternity, Shared Parental Leave, and Return-to-Work Rights

Eligible employees are entitled to Statutory Paternity Leave (one or two consecutive weeks within 56 days of birth) and Statutory Paternity Pay (£194.32 per week or 90% of average earnings if lower). Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of Shared Parental Pay following the birth or adoption of a child.

On returning from maternity or adoption leave, employees have the right to return to the same job (if returning from OML) or the same or an equivalent job (if returning from AML). You must not offer a worse role, reduce pay, or change terms without agreement. Employees also have the right to request flexible working from day one of employment (since April 2024), and you must deal with requests reasonably.

Frequently asked questions

Does Statutory Maternity Pay cost the employer anything?
In most cases, very little. Employers can reclaim 92% of SMP paid from HMRC via their payroll. Small employers (those whose annual National Insurance liability is £45,000 or less) can reclaim 103% — recovering the SMP plus a 3% small employer compensation. The administrative burden is the main cost for most small businesses. You cannot reclaim contractual maternity pay above SMP.
Can I fill a maternity leaver's role while they are away?
Yes, you can take on a fixed-term employee to cover the maternity leave. Make sure the contract clearly states it is a fixed-term maternity cover contract. The cover employee has their own employment rights (including protection against unfair dismissal if they meet the qualifying period), but you have a fair reason to end their employment when the permanent employee returns — provided you handle the process properly.
What if the employee does not return after maternity leave?
An employee who decides not to return should resign in the normal way, giving their contractual notice. They do not have to repay SMP unless you have an enhanced contractual scheme that requires repayment if they do not return (this must be agreed in writing in advance). If you have paid enhanced maternity pay, check your policy on whether any repayment applies.

Official bodies and resources

Advisory, Conciliation and Arbitration Service

Government

Provides free, impartial advice on workplace relations and employment law, and offers early conciliation before tribunal claims.

HM Revenue & Customs

Government

Responsible for collecting taxes, paying some forms of state support, and administering national insurance.

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Disclaimer

This information is for general guidance only and does not constitute legal advice. You should seek qualified legal help if your situation requires it.