# Maternity pay and leave in 2026/27: Statutory Maternity Pay and Maternity Allowance

> Employees can take up to 52 weeks of maternity leave, and up to 39 weeks of that can be paid. This guide explains Statutory Maternity Pay, Maternity…

- URL: https://centiview.com/uk-money/maternity-pay-and-leave-smp-and-maternity-allowance
- Published: 2026-10-18T10:36:00.000Z
- Figures checked: 2026-10-18
- Edited by David A
- Topic: Life events (UK)
- Publisher: Centiview (Persie Ltd, London)
- General information only, not financial advice

Employees can take up to 52 weeks of maternity leave, and up to 39 weeks of that can be paid. This guide explains Statutory Maternity Pay, Maternity Allowance, the 2026/27 rates and the notice deadlines.

## What maternity leave and maternity pay are

Statutory Maternity Leave and Statutory Maternity Pay (SMP) are two separate things, and it helps to keep them apart. Leave is the right to time off work, and it lasts up to 52 weeks: the first 26 weeks are called Ordinary Maternity Leave and the last 26 weeks Additional Maternity Leave. You qualify for leave if you are an employee, rather than a "worker" (someone with fewer employment rights, such as many casual staff), and you give the correct notice. Length of service, hours and pay do not matter for leave. Pay is a different test, and it is paid for up to 39 weeks, not 52, so the final 13 weeks of a full year off are unpaid unless an employer's own scheme adds to it.

## The 2026/27 rates

SMP is paid in two stages. For the first 6 weeks it is 90% of your average weekly earnings before tax, with no upper cap. For the remaining 33 weeks it is the lower of two figures: £194.32 a week, or 90% of your average weekly earnings. The £194.32 rate applies from 5 April 2026, as shown in the 2026 to 2027 rates for employers on GOV.UK. SMP is paid like wages, so tax and National Insurance are taken off. Many people notice that the cap makes the second stage a much smaller amount than their usual pay, which is why it can be worth checking whether an employer offers contractual maternity pay (an enhanced scheme in the contract or staff handbook) on top of the legal minimum.

> **Key numbers** 2026/27 (figures checked 18 October 2026): SMP weeks 1 to 6 at 90% of average weekly earnings; weeks 7 to 39 at £194.32 or 90% of earnings, whichever is lower. Lower earnings limit £129 a week. Maternity Allowance for most claimants: £194.32 or 90% of earnings, whichever is lower, for up to 39 weeks.

## Who qualifies for Statutory Maternity Pay

For SMP you need to have worked for the same employer continuously for at least 26 weeks running into the qualifying week, which is the 15th week before the expected week of childbirth. Your average weekly earnings, worked out over an 8 week period ending around that time, must be at least the lower earnings limit, which is £129 a week for 2026/27. You must also give the right notice and proof of pregnancy. You can still qualify if the baby is born early, is stillborn after the start of the 24th week of pregnancy, or dies after birth. If you leave your job after the qualifying week, including through redundancy, you can generally still receive SMP. Sole traders cannot get SMP, though someone who is an employee of their own limited company may be able to.

## Maternity Allowance for people who cannot get SMP

Maternity Allowance (MA) is paid by the government, not an employer, and it is aimed at people who cannot get SMP. This includes some self-employed people, people who have recently stopped work and people who did not work long enough for one employer. The main test is that you were employed or self-employed for at least 26 of the 66 weeks before the baby is due, and, if employed, earned at least £30 a week in at least 13 of those weeks (the weeks do not need to be consecutive). Employed claimants receive £194.32 or 90% of average weekly earnings, whichever is less, for up to 39 weeks. Self-employed claimants can receive between £27 and £194.32 a week depending on their Class 2 National Insurance record. A smaller £27 a week for up to 14 weeks exists for people who did unpaid work in a spouse's or civil partner's business. You can apply from 26 weeks into the pregnancy.

## A worked example

These figures are illustrative only. Suppose someone has average weekly earnings of £500 before tax. For the first 6 weeks, 90% of £500 is £450, so 6 weeks is 6 x £450 = £2,700. For the next 33 weeks, 90% of £500 is again £450, but that is higher than £194.32, so the lower figure of £194.32 applies: 33 x £194.32 = £6,412.56. The total before tax and National Insurance is £2,700 + £6,412.56 = £9,112.56 over 39 weeks. Now suppose someone earns £150 a week. Here 90% is £135, which is below £194.32, so £135 applies throughout, giving 39 x £135 = £5,265 before deductions. The cap therefore affects higher earners much more than lower earners.

## Notice, proof and deadlines

For maternity leave, you tell your employer at least 15 weeks before your due week that you are pregnant, when the baby is due and when you want leave to start; your employer must confirm your start and end dates in writing within 28 days. For SMP, you give at least 28 days' notice of the date you want pay to start, in writing if asked, along with proof of pregnancy, such as your MATB1 certificate from a doctor or midwife or an equivalent letter, within 21 days of the SMP start date. Leave usually can start no earlier than 11 weeks before the expected week of childbirth. The first 2 weeks after the birth are compulsory leave (4 weeks for factory work). If you want to return earlier than planned, you give your employer at least 8 weeks' notice.

- If your employer decides you are not eligible for SMP, they must give you form SMP1 within 7 days of that decision, and the form supports a Maternity Allowance claim.
- Pay in Northern Ireland follows the same 2026/27 SMP rate and lower earnings limit, as set out on nidirect, though NI has its own legislation and offices.

## Who this applies to, and who it does not

This guide is general information for employees and self-employed people anywhere in the UK who are expecting a baby. It does not cover adoption, surrogacy or Shared Parental Leave, which have separate rules, nor paternity leave and pay, nor enhanced employer schemes, whose terms depend on your contract.

## Common mistakes and where to get free help

Common stumbling blocks are missing the 15 week notice window, assuming leave and pay last equally long, and delaying a Maternity Allowance claim after SMP is refused. If pay looks wrong, ask your employer to explain it; if you still disagree, the Statutory Payment Disputes Team can help. Free advice is available from Citizens Advice and MoneyHelper, and dismissal because of pregnancy or maternity leave can amount to unfair discrimination.

## Check before you act

Rates, dates and eligibility rules change, and your own situation may differ. Please confirm the current figures and your entitlement on the official pages linked below before making plans.

### Sources
- [GOV.UK, Maternity pay and leave: pay](https://www.gov.uk/maternity-pay-leave/pay)
- [GOV.UK, Maternity pay and leave: eligibility](https://www.gov.uk/maternity-pay-leave/eligibility)
- [GOV.UK, Maternity pay and leave: how to claim](https://www.gov.uk/maternity-pay-leave/how-to-claim)
- [GOV.UK, Maternity Allowance: what you'll get](https://www.gov.uk/maternity-allowance/what-youll-get)
- [GOV.UK, Rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027)
- [nidirect, Statutory Maternity Pay](https://www.nidirect.gov.uk/articles/smp-introduction)
- [Citizens Advice, Maternity pay, what you're entitled to](https://www.citizensadvice.org.uk/work/rights-at-work/parental-rights/maternity-pay-what-youre-entitled-to/)