Maternity Pay UK 2026: SMP, Allowance & Employer Top-Up Explained
Having a baby means time away from work — and understanding exactly what you will be paid during that time matters enormously for financial planning. In 2026, the UK's maternity pay system comprises Statutory Maternity Pay (SMP) for employed women, Maternity Allowance (MA) for the self-employed and others who don't qualify for SMP, and the option of employer-enhanced pay on top.
This guide covers every scenario: employed, self-employed, recently changed jobs, agency workers, and how Shared Parental Leave fits in.
Statutory Maternity Pay (SMP): The Basics
SMP is paid by your employer for up to 39 weeks. It is the baseline entitlement for eligible employed women.
SMP Rates in 2026
| Period | Rate |
|---|---|
| First 6 weeks | 90% of your average weekly earnings (AWE) — no upper cap |
| Remaining 33 weeks | Lower of: £184.03/week OR 90% of AWE |
The standard weekly rate of £184.03 applies from April 2025. The April 2026 rate will be confirmed by the government following the annual uprating, typically announced in the Autumn Statement. Rates increase with inflation each year.
Example calculation:
- Average weekly earnings: £500
- First 6 weeks: £450/week (90% of £500) = £2,700
- Weeks 7–39 (33 weeks): £184.03/week = £6,073
- Total SMP: £8,773
If you earn less than £204.48/week average (i.e., 90% of AWE is below £184.03), you receive 90% of your actual earnings throughout weeks 7–39.
Qualifying for SMP
You must meet all of the following:
- Continuous employment: Employed by the same employer for at least 26 weeks up to and including the "qualifying week" (the 15th week before your due date)
- Earnings: Average weekly earnings of at least £123 (the Lower Earnings Limit for 2025/26) in the 8 weeks before the qualifying week
- Still employed: You must still be employed — even if you give notice during this period, SMP rights are preserved if conditions were met at the qualifying week
- Notification: Inform your employer at least 28 days before your maternity leave starts, providing your MATB1 certificate (issued by your midwife or GP at around 20 weeks)
When SMP Can Start
SMP can begin the day you start maternity leave — the earliest is the 11th week before your due date. It starts automatically if you are off work with a pregnancy-related illness in the 4 weeks before your due date.
Maternity Allowance (MA): For Those Who Don't Qualify for SMP
Maternity Allowance is paid by the government (through the DWP) for up to 39 weeks. It covers:
- Self-employed women
- Employees who have recently changed jobs and don't meet the continuous employment test
- Agency workers who have worked for 26 of the 66 weeks before their due date
- Women whose earnings are below the LEL (£123/week) who have paid Class 2 NI contributions
MA Rates in 2026
| Scenario | Weekly Rate | Duration |
|---|---|---|
| Employed/recently employed (meets 26-week test) | £184.03 or 90% of AWE | Up to 39 weeks |
| Self-employed (Class 2 NI paid) | £184.03 | Up to 39 weeks |
| Self-employed (lower earnings, Class 2 NI test) | £27/week | Up to 14 weeks |
Unpaid weeks: You can choose to start MA from week 11 before your due date. You can take up to 10 unpaid weeks within the 39-week period, which is useful if you want to extend leave beyond the paid period.
How to Claim Maternity Allowance
- Complete form MA1 (available at gov.uk/maternity-allowance)
- Submit after week 26 of pregnancy
- Include evidence of employment or self-employment (payslips, accounts, or an SMP1 form if your employer has refused SMP)
- Payment is made directly into your bank account
Employer-Enhanced Maternity Pay
SMP is the legal minimum. Many employers — especially in the public sector, finance, tech, and large corporations — offer enhanced contractual maternity pay:
| Common Enhanced Schemes | Example |
|---|---|
| Full pay for first 4 weeks, then SMP | NHS, many councils |
| 6 months full pay, then SMP | Large banks, tech firms |
| 3 months full pay + 3 months half pay, then SMP | Universities, law firms |
| SMP only | Small employers, retail |
Check your employment contract or staff handbook — enhanced pay terms are set by your employer. If returning early would mean repaying enhanced pay ("clawback" clauses), understand the terms before committing.
You cannot receive more than 100% of your normal salary through combined SMP and employer top-ups, but employers can choose to "top up" the difference between SMP and your full wage.
Keeping in Touch (KIT) Days
During SMP or MA, you can work up to 10 Keeping in Touch (KIT) days without losing your maternity pay. KIT days:
- Are voluntary — your employer cannot insist on them
- Are paid at your normal rate for the hours worked
- Do not extend your maternity leave period
- Are useful for training, meetings, or gradual return
Shared Parental Leave (SPL)
Shared Parental Leave allows families to divide the leave period more flexibly. After the 2-week compulsory maternity leave, eligible mothers can "curtail" their remaining leave and pay and share it with their partner.
How Shared Parental Leave Works
- Up to 50 weeks of leave and 37 weeks of pay can be shared
- Both parents must be eligible (employed, meeting earnings and service tests)
- Leave can be taken simultaneously or in turns in up to 3 separate blocks
- Statutory Shared Parental Pay (ShPP): £184.03/week (same as SMP rate)
Example: Mother takes 26 weeks (6 weeks at 90%, 20 weeks at £184.03), then transfers 13 remaining weeks of pay to the partner, who takes them concurrently or later.
Many employers are extending enhanced pay to SPL periods — check your employer's policy.
Paternity Leave and Pay
Partners can take Statutory Paternity Leave of 1 or 2 consecutive weeks, paid at £184.03/week (or 90% of AWE if lower). Paternity leave must be taken within 56 days of birth. Enhanced paternity pay varies by employer.
UK Child Benefit: Additional Support
Once your baby arrives, you can claim UK Child Benefit — currently £25.60/week for the first child and £16.95/week for subsequent children. This is a separate benefit from maternity pay. See our full guide: UK Child Benefit 2026
Summary: Maternity Pay Comparison
| Type | Who Pays | Weekly Amount | Duration |
|---|---|---|---|
| SMP (first 6 weeks) | Employer (HMRC reimbursed) | 90% of AWE | 6 weeks |
| SMP (weeks 7–39) | Employer (HMRC reimbursed) | £184.03 or 90% AWE | 33 weeks |
| Maternity Allowance | DWP (government) | £184.03 or 90% AWE | Up to 39 weeks |
| Enhanced maternity pay | Employer | Varies (up to full salary) | Varies |
| Shared Parental Pay | Employer (HMRC reimbursed) | £184.03 | Up to 37 weeks shared |
Use our Family Benefits Calculator to estimate your total benefit entitlement including maternity pay and child benefit.
Related Guides
- Statutory Maternity Pay Calculator 2026 — calculate your SMP week by week
- Universal Credit with Children 2026 — UC child elements and childcare cost support
- UK Child Benefit 2026 — weekly payments for every child from birth