Statutory maternity leave is a day-one right of up to 52 weeks, open to every employee with no qualifying service. Statutory Maternity Pay runs for up to 39 weeks: the first six weeks at 90% of average weekly earnings, then up to £194.32 a week or 90% of earnings, whichever is lower, for 33 weeks. Leave and pay are separate rights with separate tests. The template below sets out both, plus your choices on enhanced pay, KIT days and return to work.
Statutory quick reference (2026/27)
The figures your policy has to meet. Update the SMP rate each April when HMRC publishes it.
| Item | Statutory position |
|---|---|
| Maternity leave | Up to 52 weeks. Day-one right, no minimum service. |
| Statutory Maternity Pay | Up to 39 weeks: 6 weeks at 90% AWE, then 33 weeks at the lower of £194.32 or 90% AWE (from April 2026). |
| SMP earnings threshold | Average weekly earnings of at least £129 (lower earnings limit, April 2026). |
| Employee notice | At least 15 weeks before the expected week of childbirth. |
| Employer reply | In writing within 28 days, confirming the expected return date. |
| KIT days | Up to 10, only by mutual agreement. A part day counts as a full day. |
| Change of return date | Eight weeks' notice from the employee. |
Copy-and-paste policy template
Paste this straight into your handbook and adapt it. The text inside [square brackets] marks choices only you can make, mainly on enhanced pay: fill each one in rather than deleting the brackets. Prefer to edit in Word? Download the 14-clause version 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.
Leave and pay are two separate rights
Treat maternity leave and maternity pay as one thing and the policy goes wrong. Every employee has the right to up to 52 weeks' leave from day one. Statutory Maternity Pay is a separate right with its own tests: 26 weeks' continuous service by the qualifying week (the 15th week before the due date) and average weekly earnings of at least £129. An employee can qualify for leave but not pay. If she does not qualify for SMP, issue form SMP1 within seven days so she can claim Maternity Allowance from HMRC.
Notice requirements
The employee must tell you, at least 15 weeks before the expected week of childbirth, that she is pregnant, the week the baby is due, and when she wants leave to start. Ask for the MATB1 certificate once she has it, usually from week 20. You then confirm the start date and expected return date in writing within 28 days. Leave can begin any time from 11 weeks before the due date, and the employee chooses the date within that window. If she later wants to move her return date, she gives eight weeks' notice.
Keeping in touch (KIT) days
KIT days let an employee do some work during maternity leave without ending the leave or losing SMP. The rules are short:
- Up to 10 KIT days in total, agreed by both sides. Neither party can insist.
- None during the compulsory two weeks after the birth.
- Any work at all in a day counts as one full KIT day, even an hour.
- Pay is agreed in advance. Going over 10 days ends the maternity leave from that day.
Because a single hour uses a whole day, log the exact date of every KIT day, including short remote meetings.
Annual leave during maternity leave
Annual leave keeps accruing for the whole of maternity leave, including the additional leave beyond six months. You cannot remove this by policy, and you cannot make her take annual leave during maternity leave. Let unused leave carry into the next leave year as an exception to your normal carry-forward limit, and let her take it just before or just after maternity leave so a large balance does not build up. The holiday accrual during maternity leave guide has the detail.
The statutory rules in brief
These points are settled law, not employer choices. The complete maternity leave employer guide works through each with examples; the short version:
- SMP rates and eligibility. 39 weeks: the first six at 90% of average weekly earnings (worked out over the eight weeks before the qualifying week), then 33 weeks capped at £194.32. Most employers reclaim 92% from HMRC, small employers 103%. Full method in the employer guide.
- Compulsory leave. The two weeks straight after the birth are compulsory (four in a factory). She cannot work, and it counts inside the 52 weeks. See the employer guide.
- Redundancy protection. From the day you are told of the pregnancy until 18 months after the birth, she has first refusal on any suitable alternative vacancy. You must offer it, not just include her in a selection pool. Detail in the employer guide.
- Return to work and flexible working. After 26 weeks or fewer she returns to the same job; after more, to the same job or a suitable equivalent on no worse terms. A flexible-working request on return is handled separately and does not move the return date. More in the employer guide.
Records and payroll
From the first notification, keep track of the expected week of childbirth and the confirmed birth date; the leave start and expected return dates; the SMP calculation (reference period, qualifying week, weekly rate, weeks paid); each KIT day and its pay; the annual leave balance and what carries forward; and any enhanced pay above SMP with the conditions attached.
Discretionary enhanced maternity pay
Enhancing SMP is a choice, not a duty, and a common one for retention. Typical shapes: full pay for the first four to eight weeks then SMP; a percentage of salary for a set period on top of SMP; or a lump sum on return. If you offer it, spell out the qualifying service, the amount, the duration, and any clawback, and make clawback recover only the enhanced portion above SMP, never the statutory element.
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.