Statutory Maternity Pay (SMP)

SMP is paid for 39 weeks. SMP is paid at two rates: 

• for the first six weeks you get 90% of your average pay. Your average pay is based on your earnings in a fixed period in the middle of your pregnancy, see below. 
• After the first six weeks, you get a flat rate of £194.32 per week (April 2026 – April 2027) for 33 weeks or 90% of your average earnings if they are lower.

Your employer pays your SMP in the same way as your salary is paid. They deduct any tax and National Insurance contributions. Your employer can claim your SMP back from HM Revenue and Customs (HMRC).

You can get SMP even if you do not plan to go back to work or your job ends after the 15th week before your baby is due. You do not have to pay any of your SMP back if you do not return to work.

Your employer may provide additional maternity pay on top of the SMP. This is called ‘occupational maternity pay’ and it is a benefit provided by your employer. It will usually top up your SMP or Maternity Allowance to full pay or half pay for a number of weeks.

SMP is not classed as public funds. 

Who can get SMP?

You can get SMP if you are an employee or ‘worker’, such as a casual or agency worker. You will be an employee or worker if you are paid through your employer’s payroll (PAYE) with any tax and National Insurance deducted at source. You will also be an employee if you employ yourself in your own limited company.

To qualify for SMP you must:

• earn on average at least £129 a week
• give the correct notice and proof you’re pregnant
• have worked for your employer continuously for at least 26 weeks continuing into the ‘qualifying week’ – the 15th week before the expected week of childbirth

It does not matter whether you work full-time or part-time or whether you will be returning to work after having your baby. You can get SMP if you work term-time only, you are on a fixed-term or temporary contract or you are an apprentice as long as you meet the qualifying conditions. 

You can also get SMP if your employment ends in or after the 15th week before your baby is due. This includes redundancy, dismissal or your fixed term contract ending. Your former employer must still pay your SMP if you qualify.

If you are not entitled to SMP

If you are not entitled to SMP you may qualify for Maternity Allowance (MA).

You can get Maternity Allowance for up to 39 weeks if you’ve been either:

• registered as self-employed for at least 26 weeks in the 66 weeks before your baby’s due
• employed for at least 26 weeks in the 66 weeks before your baby’s due

If you’ve been employed, you must have been earning (or classed as earning) £30 a week or more in at least 13 weeks of your employment. The weeks do not have to be together.

You may still qualify if you’ve recently stopped working. It does not matter if you had different jobs or periods of unemployment.

You can use the maternity entitlement calculator to check your eligibility.

You can apply for Maternity Allowance once you’ve been pregnant for 26 weeks. 

Payments can start any time between the 11th week before your baby is due and the day after the baby is born.

To get the full amount that you’re entitled to, claim within 3 months of your Maternity Allowance start date.

To claim, you’ll need a Maternity Allowance (MA1) claim form. You can either:

• print it and fill it in
• fill it in online and print it
• order a form if you cannot print it

The form has notes to help you fill it in.

When can I start SMP?

It is up to you to decide when you wish to start your maternity leave and pay and you must give your employer notice of that date as below. Once you have given notice of your start date or that your baby has been born, you are entitled to take maternity leave. Your employer does not need to confirm your leave (although it would be good practice to do so).

The earliest you can start your SMP is 11 weeks before the expected week of childbirth. If your job ends in or after the Qualifying Week, your SMP will start 11 weeks before your expected week of childbirth or the day after your job ends if later.

If you give birth before the start of your maternity leave, you must let your employer know as soon as possible and your SMP period will start on the day following the birth.

You can work right up until the date your baby is born, unless you have a pregnancy-related illness or absence If you are off sick with a pregnancy-related illness in the 4 weeks before your expected week of childbirth, your employer can start your maternity leave and pay from the day after your first day of absence from work.

Maternity Leave

How to give notice for maternity leave and pay

To get maternity leave you must give your employer the following information in or before the 15th week before your baby is due. If you cannot give notice by the 15th week before you are due, you must give notice as soon as you reasonably can. 

It give notice for maternity leave and pay you should tell your employer:

1. that you are pregnant
2. the expected week of childbirth
3. the date on which you intend to start your maternity leave

It is a good idea to confirm the above in writing/by email so that there is no misunderstanding. If you want to change the start of your maternity leave, you must give your employer notice of the new date at least 28 days before the new date or the old date, whichever is the earliest. If there is a good reason why that is not possible, tell your employer as soon as you reasonably can.

To get SMP you must give your employer at least 28 days’ notice of the date you want to start your pay (or you can give notice at the same time as for maternity leave above). You can give notice for SMP up to three weeks after the start of your SMP period and up to 13 weeks from the start of your SMP period if you have good reasons for the delay e.g. you have not been well. 

To get SMP you MUST give your employer a copy of your maternity certificate (form MAT B1) stating your expected week of childbirth which your midwife or GP will give you once you are at least 20 weeks’ pregnant.

During & After Maternity Leave

You are entitled to your normal contractual terms and conditions during ordinary and additional maternity leave. This means you are entitled to continue to accrue your normal benefits such as paid holiday as if you were at work. See below for more on holidays.

You are not entitled to your normal salary or wages during maternity leave – you should be entitled to some form of maternity pay for the first 39 weeks of your maternity leave. This could be SMP and Contractual Maternity Pay (if this is in you contract of employment)

You are still entitled to be paid for any payments owing during your maternity leave, for example, for any work done before your leave, any keeping-in-touch days that you work during your leave and any bonuses or other sums that become payable.

You are entitled to keep other ‘non-cash’ contractual benefits, such as subscriptions, memberships, lunch vouchers and to accrue paid holiday as normal. You are entitled to keep a mobile phone and company car that are provided for personal and business use during your maternity leave.

Accrued holiday whilst on Maternity Leave

You continue to accrue (build up) your paid holiday during your maternity leave as if you were still at work. It is up to you to decide when you wish to take your paid holiday and you should agree it with your employer in the usual way.

However, you will only continue to accrue paid holiday if you are classed as an employee. You must be an employee to qualify for maternity leave (with the right to return to the same job at the end of the leave and to retain contractual rights during that period).

Rights on return to work

You are not allowed to work in the two weeks after your baby is born. This is called compulsory maternity leave. You must take at least four weeks compulsory maternity leave if you work in a factory. Otherwise, it is up to you to decide how much leave you wish to take. If you do not wish to take the full 52 weeks maternity leave, you must give at least 8 weeks’ notice that you are returning to work early. If you do not give 8 weeks’ notice and you return to work, your employer is entitled to refuse to pay you until the 8 week notice period has ended.

After Ordinary Maternity Leave (OML)

OML covers the first 26 weeks of your leave.

Your employer should assume that you are taking 52 weeks’ maternity leave. If you only wish to take 26 weeks OML, you must give your employer at least 8 weeks’ notice to return to work early.

If you return to work before the end of your OML period, you are entitled to return to exactly the same job on the same terms and conditions as you were doing immediately before your maternity leave.

If you are not allowed to return or you are not given your old job back you may have a claim for unfair dismissal, automatic unfair dismissal and/or maternity discrimination. It may be maternity discrimination, if your role has been demoted or changed, your responsibilities have been given to your colleagues, or your maternity cover has been kept in your role and you have been disadvantaged because of your maternity leave.

After Additional maternity leave (AML)

AML covers any part of the second 26 weeks of maternity leave. If you return to work during or at the end of AML (more than 26 weeks’ maternity leave) you are still entitled to return to exactly the same job on the same terms and conditions as you were doing immediately before your maternity leave. However, if your employer can show that it is not reasonably practicable for you to return to the same job, you are entitled to be offered a suitable alternative job on similar terms and conditions.

Your employer must be able to show that it is not reasonably practicable for you to return to your old job – this is unlikely to be the case, for example, if your maternity cover is still doing your job. This may be where there has been a reorganisation or other business-related reasons why jobs have changed. It may be maternity discrimination if your role has been demoted or changed, your responsibilities have been given to your colleagues, or your maternity cover has been kept in your role and you have been disadvantaged because of your maternity leave.

If there has been a reduction in work there may be a redundancy situation and your employer must consider a fair redundancy process. If your role is at risk of redundancy during your maternity leave and up to 18 months from the expected week of childbirth, you have the right to be offered a suitable alternative vacancy – if there is one.

You may have a claim for automatic unfair dismissal if you are made redundant and there was a suitable alternative vacancy and your employer did not offer it to you. 

Contact Ashford Borough Citizens Advice for more information about how to claim for unfair dismissal

Last Updated on May 27, 2026 by Ashford Advice