UK · Maternity

Statutory maternity pay

UK Statutory Maternity Pay is paid by the employer for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then the lower of £187.18 or 90% of earnings for weeks 7-39. Requires 26 weeks continuous employment by the qualifying week and earnings above the Lower Earnings Limit (£125/week in 2025-26).

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Why this matters right now

The 2025-26 SMP rate is £187.18/week (up from £184.03 in 2024-25). At £187.18/week over 33 weeks, that's approximately £6,177 during the flat-rate period - a materially better safety net than average discussion of "just SMP" suggests. Understanding the actual figures matters for planning household finances during leave.

Eligibility

Two conditions must both be met:

  1. Continuous employment: employed for at least 26 weeks continuously with the same employer up to and including the 15th week before the expected week of childbirth (the qualifying week).
  2. Earnings: average weekly earnings at least equal to the Lower Earnings Limit (£125/week in 2025-26) during the 8-week reference period ending with the qualifying week.

Neither pregnancy notification nor working the full pregnancy affect eligibility.

The 39-week payment schedule

WeeksPayment
Weeks 1-690% of average weekly earnings (no cap)
Weeks 7-39The lower of £187.18 or 90% of average weekly earnings
Weeks 40-52Unpaid (occupational pay may extend this)

Payments run through the employer's standard payroll and are subject to income tax and National Insurance in the normal way.

Case example: SMP calculation for a professional worker

An IT project manager earning £60,000 (£5,000/month or ~£1,154 weekly gross) starts maternity leave August 2025.

  • Weeks 1-6: 90% × £1,154 = £1,039/week. Total: £6,234.
  • Weeks 7-39: £187.18/week (below 90% of earnings). Total: £6,177.
  • Weeks 40-52: unpaid.
  • Total statutory SMP: £12,411 over 39 weeks.

Many employers add occupational maternity pay on top of SMP - typical for professional roles is full pay for 3-6 months, then half pay + SMP for a further period.

Employer reclaim

Employers pay SMP through payroll and reclaim from HMRC:

  • Small employers (Class 1 NI liability below £45,000 in previous tax year): reclaim 103% of SMP paid.
  • Larger employers: reclaim 92% of SMP paid.

Reclaim happens by offsetting against monthly PAYE payments to HMRC. This structure means SMP costs the employer relatively little (5-8% of the payments net of reclaim).

Notifying the employer

By the end of the 15th week before the expected week of childbirth, notify:

  • You are pregnant.
  • Expected week of childbirth (from MATB1 form supplied by midwife or GP).
  • Start date of maternity leave.

Employer must respond in writing within 28 days confirming return date. Late notification without reasonable cause can affect SMP entitlement - notify promptly.

Maternity Allowance alternative

Where SMP eligibility is not met (usually because of insufficient continuous employment), Maternity Allowance (MA) from DWP may apply:

  • Requires 26 weeks of employment or self-employment in the 66 weeks before the baby is due (Test Period).
  • Requires earnings of at least £30/week in 13 of those weeks.
  • Pays £187.18/week or 90% of earnings, whichever lower, for up to 39 weeks.
  • Claim via GOV.UK.

MA and SMP cannot both be paid; you get whichever applies to your circumstances.

Tax and National Insurance

SMP is taxable earnings:

  • Income tax deducted through PAYE at your normal rate.
  • Employee NI deducted (usually low or zero given the flat-rate weeks).
  • Employer NI paid by the employer.
  • Pension contributions continue on the SMP amount if auto-enrolled.

Personal allowance often mostly covers SMP over the 39 weeks, so effective tax rate is usually low.

Enforcement

If your employer refuses or underpays SMP:

  1. Raise in writing citing the specific amounts and dates.
  2. Contact HMRC Statutory Payments Disputes Team (0300 322 9422) for arbitration.
  3. HMRC investigates and can require the employer to pay the correct SMP.
  4. Tribunal claim as a backup route for detriment or dismissal related to maternity.

HMRC intervention is usually more effective than tribunal for pure SMP disputes.

Useful calculators

Related guides

Authority pages

Frequently asked questions

How much is Statutory Maternity Pay in 2025-26?
First 6 weeks: 90% of average weekly earnings (no cap). Weeks 7-39: the lower of £187.18 or 90% of average weekly earnings. Weeks 40-52: unpaid unless occupational maternity pay applies. Total over 39 weeks depends on earnings - typically £8,000-£15,000 for a professional worker.
Do I qualify for SMP?
Yes if: (1) employed for at least 26 weeks continuously with the same employer by the qualifying week (15 weeks before expected childbirth); (2) average weekly earnings at least £125 in the 8-week reference period. If not, Maternity Allowance may apply instead.
Who pays SMP?
Your employer pays SMP through the standard payroll. Employers reclaim from HMRC (103% for small employers, 92% for larger) so it costs the employer very little net. Payments are subject to income tax and NI in the normal way.
What is Maternity Allowance?
A DWP payment for those who don't qualify for SMP - usually because of insufficient continuous employment. Requires 26 weeks work in the 66 weeks before the due date. Pays the same weekly rate as SMP (£187.18 or 90% of earnings, whichever lower).
What if my employer refuses to pay SMP?
Raise in writing citing the amounts. Contact HMRC Statutory Payments Disputes Team (0300 322 9422) for arbitration. HMRC investigates and can require correct SMP payment. Backup: tribunal claim for maternity-related detriment or dismissal.

Sources and further reading

General information about UK employment law, not legal advice. For your situation, contact ACAS or an employment-law solicitor.