All UK employees are entitled to up to 52 weeks of statutory maternity leave from day one. Statutory Maternity Pay covers up to 39 weeks at 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 or 90% AWE for 33 weeks (rate from 6 April 2026). To qualify for SMP, the employee must have 26 weeks' continuous service by the qualifying week and earn at least £129/week. Employers reclaim 92% of SMP from HMRC, or 109% under Small Employers' Relief.
Maternity leave and maternity pay are different things
The single most useful idea in this guide is the one most employers miss: maternity leave and statutory maternity pay are separate entitlements with separate rules. An employee can qualify for one without the other. Confusing them is the source of most maternity-related employer mistakes.
You cannot refuse maternity leave. You can refuse statutory maternity pay only if the employee fails the eligibility tests. If you do refuse SMP, you must give the employee form SMP1 within 7 days of your decision so they can claim Maternity Allowance from the DWP instead.
Maternity leave: who qualifies (it is everyone)
Statutory maternity leave is a day-one right for every employee under section 71 of the Employment Rights Act 1996, no matter how long they have worked for you, how many hours they do, or how much they earn. The leave is 52 weeks, made up of:
- Ordinary maternity leave - the first 26 weeks
- Additional maternity leave - the next 26 weeks
- Compulsory maternity leave - the first 2 weeks after the birth (4 weeks for factory workers), which the employee cannot waive
The right applies the same to a single birth, twins, or any multiple birth - 52 weeks total, regardless of how many babies. Surrogates have the same maternity rights as anyone else who has given birth. Employees who adopt have a parallel right to statutory adoption leave instead.
Statutory Maternity Pay: who qualifies for what
Eligibility for SMP depends on three tests, all of which must be met. Miss any one and the employee falls back on Maternity Allowance, which the DWP pays directly.
| Test | What it means |
|---|---|
| Continuous employment | 26 weeks ending with the qualifying week (the 15th week before the expected week of childbirth) |
| Earnings | Average weekly earnings of at least £129 (from 6 April 2026, up from £125) in the 8 weeks before the qualifying week |
| Employment status | Classed as employed for tax purposes (PAYE) - workers paid through self-assessment do not qualify |
The qualifying week. Count back 15 weeks from the start of the week the baby is due. The Sunday of that week is the start of the qualifying week. Use the GOV.UK maternity calculator if the maths is fiddly - it works backwards from the due date for you.
If the employee meets the leave rules but fails any of the three SMP tests - typically because they joined within the last 6 months or earn under the threshold - they keep their leave and you give them form SMP1 within 7 days, which they take to the DWP to claim Maternity Allowance.
SMP rates and worked examples for 2026/27
From 6 April 2026, statutory maternity pay rises to £194.32 per week (up from £187.18). The earnings threshold to qualify rises to £129/week (up from £125). The structure of the 39-week SMP period is unchanged:
Worked examples using the 2026/27 rates. Average weekly earnings here are gross weekly earnings before tax. The first 6 weeks are always 90% of AWE with no upper cap; the cap only bites from week 7 onwards.
| Annual salary | AWE (approx) | Weeks 1-6 | Weeks 7-39 | Total over 39 weeks |
|---|---|---|---|---|
| £20,000 | £384.62 | £346.16/wk | £194.32/wk | £8,489.52 |
| £32,000 | £615.38 | £553.84/wk | £194.32/wk | £9,735.60 |
| £50,000 | £961.54 | £865.39/wk | £194.32/wk | £11,604.90 |
| £7,800 (just above threshold) | £150.00 | £135.00/wk | £135.00/wk | £5,265.00 |
Pay rises before or during maternity leave. A pay rise awarded between the start of the relevant 8-week earnings period and the end of maternity leave triggers a recalculation under the Alabaster ruling - you must recalculate AWE as if the rise had been in force throughout the 8-week period and back-pay the SMP shortfall. This is the most-missed rule in the SMP regime.
The 15-week notice rule and what to do with it
The notice timeline is fixed by statute and ACAS guidance is clear. Two distinct notices are required - one for leave, one for pay - and the employer's response is also tied to deadlines.
During maternity leave: KIT days, contact, contracts
Two things stay alive throughout maternity leave: the contract of employment, and the right to all non-pay benefits. The employee continues to accrue annual leave (including bank holidays), pension contributions continue if the contract says so, and contractual benefits like a company car remain in place. For the holiday side specifically, see our detailed guide to holiday accrual during maternity leave - it covers carry-over, the 18-month rule, and worked examples.
Keeping in touch (KIT) days
An employee can do up to 10 days of paid work during maternity leave without ending their leave or losing SMP. These are called Keeping In Touch (KIT) days. The rules:
- Both sides must agree - you cannot require KIT days, and the employee cannot insist on them
- Any work counts - training, team meetings, conferences, a one-day sprint at month-end
- Part of a day = a full KIT day, so two half-days uses up two of the ten
- Pay must be agreed in writing in advance; ACAS recommends paying normal pay for the day, with SMP topping up to that figure rather than being paid on top
- An 11th day automatically ends maternity leave and SMP - this rule is strict and costly to get wrong
Contact and updates
You must keep the employee informed of significant developments: organisational restructures, redundancy consultations, promotion opportunities, vacancies, training opportunities, and changes that affect their role. Failing to do so can be pregnancy and maternity discrimination. Agree a contact preference (email, phone, when, how often) before leave starts so the employee is not surprised.
Maternity cover
You can hire maternity cover - a fixed-term replacement, an existing employee on secondment, or an agency worker. The replacement's contract must make clear that the role ends when the substantive holder returns. The employee on maternity leave cannot be dismissed and replaced; that is automatic unfair dismissal.
Redundancy protection and the 18-month rule
This is the area where most tribunal claims arise, because the protection is broader than employers often realise. Under the Protection from Redundancy (Pregnancy and Family Leave) Act 2023, redundancy protection extends:
If a genuine redundancy situation arises during this protected window, the affected employee has the right to be offered any suitable alternative vacancy that exists, ahead of other equally qualified candidates competing for the same role. This is not a "we'll consider them like everyone else" rule - it is a priority rule.
Return to work and flexible working requests
Unless the employee gives you 8 weeks' written notice of an earlier or later return date, the assumption is that they will return on the date you confirmed in your initial 28-day letter. They are entitled to return to:
- The same job on the same terms and conditions if returning during ordinary maternity leave (the first 26 weeks)
- The same job, or a suitable alternative on no less favourable terms, if returning during additional maternity leave (weeks 27-52)
The "suitable alternative" rule on return from AML is narrower than it sounds. A different desk in the same office is fine; a materially different role with reduced responsibility is not. Demoting an employee on return - explicitly or in substance - is high-risk for pregnancy and maternity discrimination claims.
Flexible working requests
Since 6 April 2024, flexible working has been a day-one right for all employees, with employees able to make up to two requests in any 12-month period. A returning parent is highly likely to make one. You must consult with the employee, decide within 2 months, and refuse only on one of the eight statutory grounds (extra cost, detrimental effect on quality, inability to recruit, etc). Refusing a flexible working request from a returning mother without a defensible reason is a textbook indirect sex discrimination scenario.
Reclaiming SMP from HMRC
Most of the cost of SMP is not borne by the employer. You reclaim from HMRC through your payroll software via the Employment Payment Summary (EPS). The recovery rate depends on your size:
| Employer type | Test | Recovery rate |
|---|---|---|
| Small employer | Total Class 1 NICs in previous tax year ≤ £45,000 | 109% (Small Employers' Relief) |
| Other employers | Total Class 1 NICs in previous tax year > £45,000 | 92% |
Small Employers' Relief recovers 100% of the SMP plus 3% NIC compensation - hence the 103% figure HMRC documentation sometimes uses. Either way, the SMP cost to a UK employer is small (8% of SMP, or nothing at all under SER). Enhanced contractual maternity pay is not recoverable.
Sample maternity policy clause
Use this as a starting point for your handbook. Adapt the enhanced pay terms to whatever your business actually offers, or remove them if you only pay statutory.
1. Right to maternity leave. All pregnant employees are entitled to up to 52 weeks of statutory maternity leave from day one of employment, regardless of length of service or hours worked. The first 26 weeks are Ordinary Maternity Leave (OML) and the next 26 weeks are Additional Maternity Leave (AML). Employees must take a minimum of 2 weeks' compulsory leave after the birth (4 weeks if working in a factory).
2. Notice. The employee must tell us they are pregnant, the expected week of childbirth and the date they intend to start maternity leave at least 15 weeks before the expected week of childbirth, and provide their MAT B1 certificate. We will confirm the leave start and end dates in writing within 28 days. To change the return date, the employee must give 8 weeks' written notice.
3. Statutory Maternity Pay. Eligible employees receive SMP for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then the lower of the statutory weekly rate or 90% of AWE for the next 33 weeks. SMP eligibility requires 26 weeks' continuous service ending with the qualifying week and average weekly earnings of at least the statutory threshold. Employees who do not qualify will be issued form SMP1 to claim Maternity Allowance.
4. Enhanced maternity pay. [Optional - replace with your actual offer, e.g. "Employees with 12 months' service receive [X] weeks at full pay followed by [Y] weeks at half pay plus SMP, then SMP only."]
5. Annual leave. Statutory and contractual annual leave continues to accrue throughout maternity leave, including bank holidays. Where the employee is unable to take annual leave because of maternity leave, untaken statutory leave will be carried over to the next leave year.
6. KIT days. The employee may, by mutual agreement, do up to 10 Keeping in Touch days during maternity leave without ending their leave or SMP. Pay for KIT days will be at normal rates and will be agreed in writing in advance.
7. Redundancy protection. If a redundancy situation arises during pregnancy, maternity leave or in the 18 months following the expected week of childbirth, the employee will be offered any suitable alternative vacancy ahead of other candidates.
8. Return to work. The employee has the right to return to the same job on the same terms after OML, and to the same job (or a suitable alternative on no less favourable terms) after AML. Flexible working requests will be considered in line with the company's flexible working policy.
For the broader leave-policy framework that this clause sits inside, see our guide to writing a UK leave policy, which includes a downloadable Word template covering all leave types.