Statutory maternity leave is a day-one right of up to 52 weeks under the Employment Rights Act 1996. Statutory Maternity Pay is paid for up to 39 weeks: the first six weeks at 90% of average weekly earnings, then up to £194.32 per week or 90% AWE (whichever is lower) for 33 weeks. A written policy sets out your approach to pay, KIT days, enhanced enhancements, and the return-to-work process.
Maternity leave and maternity pay: two separate rights
The most common source of confusion in maternity policy is treating leave and pay as one thing. They are not. Maternity leave and maternity pay are separate statutory rights with different eligibility tests, and a clear policy needs to explain both.
| Feature | Statutory maternity leave | Statutory Maternity Pay |
|---|---|---|
| Legal basis | Employment Rights Act 1996; Maternity and Parental Leave etc Regulations 1999 | Social Security Contributions and Benefits Act 1992; Statutory Maternity Pay Regulations 1986 |
| Qualifying service | Day-one right: no minimum service required | 26 weeks' continuous employment by the qualifying week |
| Earnings test | None | Average weekly earnings must be at least £129 (lower earnings limit, April 2026) |
| Duration | Up to 52 weeks (26 ordinary + 26 additional) | Up to 39 weeks |
| If not eligible | Does not apply: all employees qualify | Employer issues form SMP1; employee may claim Maternity Allowance from HMRC |
An employee who does not qualify for SMP still has the right to up to 52 weeks of statutory maternity leave. The leave entitlement does not depend on pay eligibility. Make sure your policy does not accidentally restrict leave to employees who qualify for SMP only.
Statutory Maternity Pay: rates and eligibility
SMP is paid for up to 39 weeks and is administered by the employer, who recovers most of it from HMRC. The rate from 6 April 2026 is:
How average weekly earnings are calculated
Average weekly earnings (AWE) are calculated using the employee's gross pay in the eight weeks (or two months if paid monthly) immediately before the qualifying week: the 15th week before the expected week of childbirth (EWC). The calculation uses gross earnings including overtime, bonuses, and commission paid in that period.
SMP recovery from HMRC
Employers recover SMP from HMRC through the payroll system. Most employers can recover 92% of SMP paid; small employers (whose total annual Class 1 NIC liability is £45,000 or less) can recover 103%, which covers the SMP plus a small additional payment called Compensation Payment. This means the net cost to most employers of administering SMP is low.
If an employee does not qualify for SMP, the employer must issue form SMP1 to them within seven days of deciding they do not qualify. This enables the employee to claim Maternity Allowance from HMRC instead. Failing to issue the form on time is a compliance risk.
Notice requirements
An employee must give their employer the following notification at least 15 weeks before the expected week of childbirth:
- That she is pregnant
- The expected week of childbirth (confirmed by the MATB1 certificate, usually available from week 20 of pregnancy)
- The date she wants her maternity leave to start
If the employer asks, the notification must be in writing. The employer must respond in writing within 28 days, confirming the expected return-to-work date if the employee takes her full 52-week entitlement.
An employee can start maternity leave at any point from 11 weeks before the expected week of childbirth. Most employees start close to their due date to maximise paid leave, but early leave is sometimes necessary for health reasons. Your policy should make clear that the employee chooses the start date, within the statutory window.
Compulsory maternity leave
The first two weeks after the birth are compulsory maternity leave. An employee cannot work during this period, even if she wants to. Employers are legally required to prevent her from returning in this window. For employees working in a factory or workshop, the compulsory period is four weeks.
Compulsory maternity leave counts towards the 52-week entitlement. There is no additional leave added on top.
Keeping in touch (KIT) days
KIT days allow an employee to do some work during maternity leave without ending her leave or losing SMP. The rules are:
- Up to 10 KIT days can be agreed in total
- Both the employer and employee must agree each day: neither can insist on them
- KIT days cannot be taken during the compulsory maternity leave period (the first two weeks after birth)
- A partial day counts as a full KIT day: even one hour of work uses one day's allowance
- Pay for KIT days should be agreed in advance and is separate from SMP (if SMP for that week exceeds the KIT day pay, the difference is not recoverable)
Because a partial day still uses one full KIT day from the allowance of 10, managers need to log the exact date of every KIT day, including short meetings and training sessions attended remotely. Working more than 10 KIT days automatically ends maternity leave from that day.
Annual leave during maternity leave
Annual leave continues to accrue during the entire maternity leave period, including any additional maternity leave taken beyond six months. This is a statutory right and cannot be removed by policy or contract.
Employers cannot require an employee to take annual leave during maternity leave. The practical approach most employers use is:
- Allow the employee to carry forward any leave that accrues during maternity leave into the next leave year, as a statutory exception to any carry-forward limit in the normal policy
- Encourage the employee to take outstanding annual leave before maternity leave starts, if the dates allow
- Allow the employee to take outstanding annual leave immediately after maternity leave ends, to avoid a large balance being left over
For a detailed breakdown of the rules, see the holiday accrual during maternity leave guide.
Redundancy protection
An employee who is pregnant, on maternity leave, or who has returned from maternity leave within the preceding 18 months (measured from the date of birth, where the employer has been notified of the birth date) has statutory priority for any suitable alternative vacancy in a redundancy situation.
This protection applies from the moment the employer is notified of the pregnancy and continues:
- Through the pregnancy
- Throughout maternity leave
- For 18 months after the date of birth
The legal obligation is to offer any suitable alternative vacancy to the protected employee, ahead of other at-risk employees who do not have the same statutory priority. Merely including her in a competitive selection process for the alternative role does not satisfy the obligation. Failure to follow this rule can be automatic unfair dismissal and pregnancy or maternity discrimination.
Return to work
The employee's return-to-work rights depend on how much leave she took:
| Leave taken | Return-to-work right |
|---|---|
| 26 weeks or fewer (ordinary maternity leave) | Right to return to the same job on the same terms and conditions. |
| More than 26 weeks (into additional maternity leave) | Right to return to the same job, or if that is not reasonably practicable, to a suitable and appropriate alternative job on terms and conditions no less favourable than those of the original role. |
In practice, most employers return employees to their original role in both cases. The distinction matters mainly where a specific role has been made redundant or otherwise disappeared during the leave period.
Flexible working on return
An employee returning from maternity leave has the same right to request flexible working as any other employee. Since the Employment Rights Act 2023, the right to request flexible working is a day-one right, and employees can make up to two requests in any 12-month period. Making a flexible working request does not override or delay the return date; the employee returns on the agreed date and the request is considered separately.
Copy-and-paste policy template
The wording below covers the statutory minimum and the main discretionary decisions your policy needs to address. Adapt it to your handbook style and fill in the bracketed sections. The text inside [square brackets] marks choices only you can make: do not remove the brackets without adding your specific position. Want to edit this in Word? Download the 14-clause template below.
Maternity leave policy template (UK)
The full 14-clause policy as an editable Word document. Drop your details into the bracketed fields, read the drafting notes, then delete them before issuing.
- 14 clauses anchored in current statute and April 2026 SMP rates
- Separates statutory rights from discretionary enhanced pay
- Sample wording for every section
- Blue placeholders show where to add your details
- Drafting notes explain the choices only you can make
- Document control panel and disclaimer included
1. Purpose and scope
This policy sets out the Company's approach to maternity leave and pay in accordance with the Employment Rights Act 1996, the Maternity and Parental Leave etc Regulations 1999, and the Social Security Contributions and Benefits Act 1992. It applies to all employees. Workers and self-employed contractors are not covered by statutory maternity leave and should refer to their agreement for any contractual provisions.
2. Statutory maternity leave
All employees are entitled to up to 52 weeks of statutory maternity leave from their first day of employment. There is no qualifying period of service. Ordinary maternity leave (OML) covers the first 26 weeks; additional maternity leave (AML) covers weeks 27 to 52. Leave may start at any point from 11 weeks before the expected week of childbirth.
3. Eligibility for Statutory Maternity Pay
To qualify for Statutory Maternity Pay (SMP), an employee must: (a) have been continuously employed by the Company for at least 26 weeks by the end of the qualifying week (the 15th week before the expected week of childbirth); and (b) have average weekly earnings in the eight weeks before the qualifying week of at least the lower earnings limit (£129 per week from April 2026). Eligibility for SMP is separate from the right to maternity leave; all employees have the right to leave regardless of SMP eligibility.
4. Notice requirements
At least 15 weeks before the expected week of childbirth, the employee must notify the Company in writing of: (a) the expected week of childbirth; and (b) the date she intends to start maternity leave. The Company will confirm the leave start date and expected return date in writing within 28 days. If the employee wishes to change her return-to-work date, she must give the Company at least eight weeks' notice of the revised date.
5. MATB1 certificate
The employee should provide a MATB1 certificate (a certificate of expected confinement issued by a midwife or GP) as soon as it is available, usually from week 20 of pregnancy. This certificate is required to process SMP. The certificate should be provided no later than 28 days before the intended start of maternity leave.
6. Compulsory maternity leave
The first two weeks immediately following the birth of the child (four weeks for employees working in a factory or workshop) are compulsory maternity leave. The employee must not carry out any work during this period. Compulsory maternity leave forms part of the 52-week entitlement and is not additional to it.
7. Statutory Maternity Pay
SMP is paid for up to 39 weeks: the first six weeks at 90% of the employee's average weekly earnings with no upper cap; the remaining 33 weeks at the lower of the statutory weekly rate (£194.32 from April 2026) or 90% of average weekly earnings. SMP is subject to income tax and National Insurance in the usual way. If the employee does not qualify for SMP, the Company will issue form SMP1 within seven days of making that determination so she can claim Maternity Allowance from HMRC.
8. Enhanced maternity pay
[Optional: The Company offers enhanced maternity pay to employees who have completed [X] months of continuous service by the qualifying week. Enhanced pay is as follows: [X weeks at full pay / X weeks at Y% pay / as set out in the employee's contract]. Enhanced maternity pay is a discretionary benefit and may be amended by the Company. If the employee does not return to work for at least [X months] after the end of maternity leave, the Company reserves the right to reclaim [the enhanced portion / X weeks] of enhanced pay paid above the SMP level.]
9. Keeping in touch (KIT) days
With the agreement of both parties, an employee may work up to 10 KIT days during maternity leave without bringing her leave to an end or losing SMP. KIT days may not be taken during the compulsory maternity leave period. Neither the employer nor the employee can insist on KIT days. Any day on which the employee performs any work, however brief, counts as a full KIT day. Pay for KIT days will be agreed in advance and may be offset against SMP for that week. Working more than 10 KIT days automatically ends the maternity leave period from that day.
10. Annual leave during maternity leave
Annual leave entitlement continues to accrue during the full period of maternity leave. Employees may not take annual leave during maternity leave. Accrued leave that cannot be taken before the end of the leave year due to maternity leave will be carried over to the following leave year, regardless of any general carry-forward limit in the Company's holiday policy.
11. Redundancy protection
An employee who is pregnant, on maternity leave, or who has returned from maternity leave within the 18 months before a redundancy situation arises, has statutory priority for any suitable alternative vacancy. The Company will offer any such vacancy to the employee before offering it to other at-risk employees. Dismissal connected to pregnancy or maternity leave is automatically unfair and may constitute pregnancy discrimination under the Equality Act 2010.
12. Return to work
An employee returning from ordinary maternity leave (26 weeks or fewer) has the right to return to the same job on the same terms and conditions. An employee returning from additional maternity leave (more than 26 weeks) has the right to return to the same job, or if that is not reasonably practicable, to a suitable and appropriate alternative job on no less favourable terms. The employee is not required to give advance notice if she returns on the confirmed return date. If she wishes to return earlier or later, eight weeks' notice must be given.
13. Record keeping
The Company will maintain records of: (a) maternity leave start and end dates; (b) SMP calculated and paid; (c) KIT days taken; (d) annual leave carried over due to maternity leave. Records will be kept in line with the Company's data retention policy and will be treated as confidential.
14. Review
This policy will be reviewed periodically and updated to reflect changes in employment law, SMP rates, ACAS guidance, or Company practice. The annual SMP rate should be updated each April following HMRC's announcement of the new rate.
Your maternity leave policy works best alongside your paternity leave policy, your shared parental leave guide, and your carry-forward policy. Employees on longer maternity leave will almost always have carry-forward annual leave to manage, so the two policies should cross-reference each other.
Records and payroll
Good record keeping for maternity leave matters for compliance, payroll accuracy, and fairness. Several things need to be tracked from the moment an employee gives notification:
- The expected week of childbirth and confirmed birth date (once provided)
- Leave start date and expected return date
- SMP calculation: eight-week AWE reference period, qualifying week, weekly rate, total weeks of SMP
- KIT days: date of each day, work performed, pay agreed
- Annual leave balance at the start of maternity leave, accrual during leave, balance carried forward
- Any enhanced pay paid above SMP, and the qualifying service and return conditions that apply
Discretionary enhanced maternity pay
Many employers choose to enhance SMP as a way of retaining talent and supporting employees through maternity leave. Common approaches include:
- Full pay for the first four, six, or eight weeks, reverting to SMP for the remainder of the 39-week period
- A percentage of salary (for example, 50% or 75%) for an enhanced period on top of SMP
- A flat additional payment paid as a lump sum on return to work
If you offer enhanced pay, include clear conditions in the policy: the qualifying service length, the amount, the duration, and any clawback provision if the employee leaves within a set period after return. Clawback clauses should be reasonable and should only recover the enhanced portion above statutory SMP, not the statutory element itself.
Manager checklist
When an employee tells you she is pregnant, work through these steps to make sure nothing falls through the gaps:
Acknowledge and record
Acknowledge the notification. Note the expected week of childbirth and ask when leave is intended to start. Record the date of notification: this is the start of the redundancy protection window.
Confirm in writing within 28 days
Respond in writing within 28 days with the confirmed leave start date and expected return date assuming full 52-week leave. This is a legal requirement.
Collect the MATB1
Ask the employee to provide the MATB1 certificate once available. This is needed to calculate and pay SMP. Process the SMP calculation as soon as the certificate is received.
Plan handover and cover
Agree a handover plan. Identify cover arrangements. Consult the team calendar and wallchart to plan workload. Maternity leave absence is typically long: plan thoughtfully rather than leaving decisions to the last week.
Discuss KIT days (optional)
Discuss whether KIT days might be useful (training events, team meetings, handover support). Confirm that both sides must agree and that neither can insist. Document any agreed KIT days as they are used.
Track annual leave and keep in touch
Note the annual leave balance at the start of leave. Keep reasonable contact during leave (once a quarter is usually enough unless the employee prefers more). Eight weeks before return, confirm the return date in writing.
Sources
Primary sources
| GOV.UK | Maternity pay and leave · Statutory maternity leave entitlement, notice rules, SMP eligibility and rates. Checked June 2026. |
| GOV.UK | Maternity pay and leave: employer guide · Employer obligations, SMP recovery, KIT days, form SMP1. Checked June 2026. |
| Legislation.gov.uk | Employment Rights Act 1996 · Statutory maternity leave provisions. Checked June 2026. |
| Legislation.gov.uk | Maternity and Parental Leave etc Regulations 1999 · Notice requirements, return-to-work rights, compulsory leave rules. Checked June 2026. |
| ACAS | Maternity leave and pay · Practical guidance on SMP, KIT days, keeping in touch, and return to work. Checked June 2026. |
| HMRC | Statutory Maternity Pay rates · Current and historic SMP weekly rates. Checked June 2026. |
| Legislation.gov.uk | The Redundancy (Protection from Detriment) Regulations 2024 · Extended redundancy protection for pregnant employees and those on or recently returning from maternity leave. Checked June 2026. |
FAQs
This guide is general information for UK employers. Employment law depends on facts, contracts, and circumstances. If you are dealing with a redundancy situation during maternity leave, a dispute about pay eligibility, or tribunal risk, contact ACAS or take professional legal advice.