Statutory Maternity Pay

To qualify for SMP, an employee must have at least 26 weeks' continuous employment by the 15th week before the expected week of childbirth (the 'qualifying week') and average weekly earnings at or above the lower earnings limit (£129/week for 2026/27). SMP is paid for up to 39 weeks: 90% of average weekly earnings for weeks 1–6, then the statutory flat rate of £194.32 per week (2026/27) or 90% of earnings if lower, for weeks 7–39. Employers recover 92% of SMP from HMRC (or 103% for small employers eligible for Small Employers Relief). Employees are also entitled to up to 52 weeks of statutory maternity leave regardless of length of service. Mothers can share up to 50 weeks of leave (and 37 weeks of pay) with a partner through Shared Parental Leave. SMP cannot be withheld if the employee does not return to work.

In practice, the paperwork drives everything. You must tell your employer at least 15 weeks before your due date that you are pregnant, when the baby is due, and when you want your leave to start, and give them your MATB1 certificate from your midwife or GP. Your employer must then write back within 28 days confirming the date your leave will end. Leave can start any time from 11 weeks before the expected week of childbirth, and starts automatically if you are off work for a pregnancy-related reason in the four weeks before that week.

Worked example: Hannah earns £2,600 a month and has been with her employer for four years. Her average weekly earnings across the eight weeks before the qualifying week come to £600. For the first six weeks she receives 90% of that — £540 a week. From week seven she drops to the statutory flat rate, because it is lower than 90% of her earnings. Her employer keeps deducting pension contributions from her actual pay but must continue employer contributions at the level based on her normal salary. She uses three of her ten keeping-in-touch days for a team planning session, which does not end her leave or reduce her SMP.

The pitfalls are worth knowing. Not qualifying for SMP is not the end of the road — if you fail the service or earnings test, your employer must give you form SMP1 so you can claim Maternity Allowance from the DWP instead. Annual leave continues to accrue throughout the whole 52 weeks and must be taken or paid out. And treating a woman unfavourably because of pregnancy or maternity leave is unlawful in its own right, without any need for a comparator.

SMP sits alongside statutory sick pay and is administered through the same payroll as National Insurance. To plan the leave itself, read our guides to parental leave and shared parental leave, and check maternity benefits if you may not qualify for SMP.