Maternity pay: SMP or Maternity Allowance

Who gets SMP

Every employee can take up to 52 weeks of maternity leave from their first day in the job. Getting paid for it is a separate question.

For SMP you need to be an employee and meet two tests by the "qualifying week", which is the 15th week before the week your baby is due:

• you've worked for your employer continuously for at least 26 weeks, up to and including that week, and
• your average earnings are at least £129 a week, worked out over the eight weeks or so before the end of that week.

You also need to give your employer notice and proof of the pregnancy, usually the MATB1 form your midwife or GP gives you from around 20 weeks. SMP can start up to 11 weeks before the week your baby is due.

Worked example

Hannah earns £36,000 a year, about £692.31 a week. Her SMP for 2026/27, before tax and National Insurance:

From week seven her income falls to well under a third of her normal pay. That drop, rather than the first six weeks, is the part to plan for.

On lower earnings the 90% figure can be the lower one. Someone earning £180 a week gets £162 a week for the whole 39 weeks, because 90% of £180 is less than £194.32.

See your own maternity pay week by week →

Maternity Allowance

Maternity Allowance is paid by the Department for Work and Pensions to people who can't get SMP. You may qualify if, in the 66 weeks before your due week, you were employed or self-employed for at least 26 weeks, and earned at least £30 a week in any 13 of those weeks. The weeks don't need to be together, and different jobs count.

It pays the same as the later SMP rate: £194.32 a week, or 90% of your average earnings if that's less, for up to 39 weeks. Self-employed people who haven't paid, or been treated as paying, enough Class 2 National Insurance get a lower rate of £27 a week. Maternity Allowance isn't taxed, and you can apply once you've been pregnant for 26 weeks.

Making the most of your leave

Your employer's scheme. Many employers pay more than SMP, for example full pay for a number of weeks. Some ask you to repay the extra if you don't come back to work for a set time afterwards, so read the conditions.

Keeping in touch days. You can work up to 10 days during your leave without losing SMP or ending your leave. How much you're paid for them is agreed with your employer.

Pensions. During paid maternity leave, your employer's pension contributions should carry on as if you were on your normal pay. Your own contributions are based on what you're actually paid.

Sharing the leave. You can end your maternity leave early and share what's left with your partner as Shared Parental Leave and Pay. Partners who qualify can also take two weeks of Statutory Paternity Pay, at the same £194.32 rate or 90% of their earnings if that's less.

Common questions

Do I get SMP if I leave my job? Yes, if you met the two tests by the qualifying week. Your employer still has to pay SMP if you leave after that week, even if you don’t plan to go back. Maternity leave is a separate right, so leaving ends your leave but not your SMP. An employer’s own enhanced scheme is different, and often has conditions.

What happens if the baby arrives early? Your leave and SMP start the day after the birth if they haven’t started already. If the baby is born before or during the qualifying week, you can still get SMP as long as you’d have met the tests if the baby had arrived on time.

Do I still build up holiday on maternity leave? Yes. You keep building up your normal paid holiday through the whole of your maternity leave, including bank holidays if your contract gives them. Many people take it before or after the leave. Agree how and when with your employer.