Who qualifies for Statutory Maternity Pay?

To get SMP you must have been continuously employed by the same employer for at least 26 weeks up to and including the 'qualifying week' — the 15th week before the week your baby is due — and earn on average at least the Lower Earnings Limit (£129 a week in 2026/27). You still qualify even if you don't plan to return to work. You must give your employer the correct notice (at least 28 days before you want SMP to start) and proof of the due date (a MATB1 certificate from your midwife or doctor).

What's the difference between SMP and Maternity Allowance?

Statutory Maternity Pay is paid by your employer (who reclaims most of it back from HMRC). Maternity Allowance is paid by the DWP for people who can't get SMP — for example the self-employed, those who recently changed jobs, or those who earn below the Lower Earnings Limit with one employer. You can't get both for the same pregnancy. If your employer says you don't qualify for SMP, they must give you form SMP1 so you can claim Maternity Allowance instead.

How do I get Statutory Maternity Pay?

You don't claim SMP from the government — your employer pays it. Tell your employer you're pregnant and the date you want your maternity leave and pay to start, at least 28 days before that date (in writing if they ask). Give them your MATB1 certificate from your midwife or doctor as proof of the due date. Your employer then works out and pays your SMP. If they say you don't qualify, they must give you form SMP1 explaining why so you can claim Maternity Allowance instead.

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Statutory Maternity Pay — what you get from your employer.

Q: How much is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is paid for up to 39 weeks. For the first 6 weeks you get 90% of your average weekly earnings, with no upper limit. For the next 33 weeks you get £194.32 a week (the 2026/27 rate) or 90% of your average weekly earnings, whichever is lower. SMP is paid by your employer in the same way as your wages, and tax and National Insurance are deducted.

Q: Is Statutory Maternity Pay taxed?

Yes. Unlike Maternity Allowance (which is tax-free), SMP is treated like normal earnings — tax and National Insurance are deducted before you receive it. SMP also counts as income for Universal Credit, so your UC payment may reduce while you're getting it.

Last verified 8 Jun 2026 · Source GOV.UK Maternity pay and leave + HMRC rates 2026/27 · Publisher: SortedUK Ltd (filed 5 Jun 2026)

If you're employed and qualify, Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks: 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of your earnings if that's lower) for the next 33 weeks. It's taxed like normal pay. If you can't get SMP — for example you're self-employed or changed jobs recently — you may get Maternity Allowance instead.

39 weeksHow long it's paid

90% payFirst 6 weeks

£194.32/wkWeeks 7–39 (or 90%)

Your employerPays it, not the DWP

Do I qualify? Pregnancy journey guide

How much you'll get

SMP runs for up to 39 weeks and is split into two stages. If you take the full 52 weeks of maternity leave, the last 13 weeks are usually unpaid.

Stage	Length	What you get (2026/27)
First stage	Weeks 1–6	90% of your average weekly earnings (no upper limit)
Second stage	Weeks 7–39	£194.32 a week, or 90% of your average weekly earnings if that's lower

Your "average weekly earnings" are worked out from your pay in the roughly 8-week period ending with the qualifying week (the 15th week before your baby is due). SMP is paid the same way as your wages — weekly or monthly — and starts when your maternity leave starts.

SMP is taxed — unlike Maternity Allowance SMP counts as earnings, so Income Tax and National Insurance are deducted before you receive it. (Maternity Allowance, by contrast, is tax-free.) SMP also counts as income for Universal Credit, so your UC payment may go down while you're receiving it.

Some employers offer "enhanced" or "contractual" maternity pay that's more generous than SMP — check your contract, staff handbook or HR team to see if you get more than the statutory minimum.

Who qualifies

To get Statutory Maternity Pay from your employer, you must:

Have been continuously employed by the same employer for at least 26 weeks up to and including the "qualifying week" — the 15th week before the week your baby is due.
Earn on average at least the Lower Earnings Limit — £129 a week (2026/27) before tax.
Give your employer the correct notice and proof (see below).

You still qualify even if you don't plan to return to work — SMP is not conditional on coming back. It's also available to employees on fixed-term and zero-hours contracts, as long as the employment and earnings tests are met.

If you don't meet the employment or earnings test — for example because you're self-employed, recently changed jobs, or earn below the Lower Earnings Limit — you can't get SMP, but you may be able to claim Maternity Allowance instead.

How to get it

You don't claim SMP from the government — your employer works it out and pays it. Your job is to tell them properly and on time.

How to get it — 3 steps

Tell your employer the date you want your maternity leave and pay to start — at least 28 days before that date (in writing if they ask).
Give them your MATB1 certificate — your midwife or GP gives you this from around 20 weeks pregnant. It proves your due date.
Your employer then works out your average earnings and pays your SMP with your normal wages.

If your employer says you don't qualify, they must give you form SMP1 within 7 days, explaining why — use it to claim Maternity Allowance.

If you think your SMP is wrong, ask your employer to explain how they worked it out. If you still disagree, or your employer can't pay (for example because they've gone insolvent), you can contact HMRC's Statutory Payment Disputes Team via GOV.UK. ACAS (0300 123 1100) gives free, impartial advice on maternity pay and rights at work.

SMP vs Maternity Allowance

These are the two main forms of UK maternity pay. You can't get both for the same pregnancy — the simple test is whether your employer can pay you SMP.

	Statutory Maternity Pay	Maternity Allowance
Paid by	Your employer (reclaims most from HMRC)	The DWP
For whom	Qualifying employees	Those who can't get SMP — self-employed, recent job-changers, low earners
Amount	90% pay for 6 weeks, then £194.32/wk (or 90%) for 33 weeks	Up to £187.18/wk for 39 weeks (£27–£187.18 if self-employed)
Tax	Taxed + NI deducted	Tax-free

Can't get SMP?

If your employer gives you form SMP1 saying you don't qualify, don't give up — you may be entitled to Maternity Allowance instead, worth up to £187.18 a week for 39 weeks, and it's tax-free.

Read the Maternity Allowance guide →

Other options & help

Shared Parental Leave and Pay

You can choose to share some of your leave and pay with your partner through Shared Parental Leave (SPL). Statutory Shared Parental Pay is paid at £194.32 a week (or 90% of earnings if lower) for 2026/27. It lets parents split up to 50 weeks of leave and 37 weeks of pay between them. See GOV.UK Shared Parental Leave and Pay.

Don't miss the rest of your UK money

While you're pregnant or with a new baby, several other UK schemes are worth checking:

Child Benefit — £26.05/week for your first child, claimable from birth.
Free childcare hours — funded hours from 9 months old for working parents.
Sure Start Maternity Grant — a £500 one-off grant for a first child if you're on a qualifying benefit.
Check my benefits — a quick scan of everything you may be entitled to.

Statutory Maternity Pay — common questions

How much is Statutory Maternity Pay?

Up to 39 weeks of pay: 90% of your average weekly earnings for the first 6 weeks (no upper limit), then £194.32 a week (the 2026/27 rate) or 90% of your earnings if that's lower, for the next 33 weeks. It's paid by your employer with tax and National Insurance deducted.

Who qualifies?

You need at least 26 weeks' continuous employment with the same employer up to the qualifying week (the 15th week before the due date), and average earnings of at least the Lower Earnings Limit (£129/week in 2026/27). You still qualify even if you don't plan to return to work.

SMP or Maternity Allowance?

SMP is paid by your employer if you qualify. Maternity Allowance is paid by the DWP for people who can't get SMP — the self-employed, recent job-changers, or low earners. You can't get both. If your employer can't pay SMP, they give you form SMP1 so you can claim Maternity Allowance.

Is SMP taxed?

Yes — unlike Maternity Allowance, SMP is treated like normal earnings, so Income Tax and National Insurance are deducted. It also counts as income for Universal Credit, so your UC may reduce while you get it.

How do I get it?

You don't claim it from the government — your employer pays it. Tell your employer the date you want your pay to start at least 28 days beforehand, and give them your MATB1 certificate (from your midwife or GP) as proof of the due date. They then work out and pay your SMP.

Sources Maternity pay and leave · GOV.UK (Pay — 90% for 6 weeks, then statutory rate or 90% for 33 weeks; up to 39 weeks; paid by employer; tax + NI deducted). 2026/27 weekly rate £194.32 & Lower Earnings Limit £129 · HMRC Rates and thresholds for employers 2026 to 2027 (updated 7 Apr 2026). Eligibility (26 weeks to the qualifying week, 28 days' notice, MATB1) · GOV.UK + ACAS. Free help: ACAS 0300 123 1100 · Citizens Advice 0800 144 8848 · Maternity Action. Rates reviewed each April. Last reviewed: 8 June 2026.

Your safest next step today

Employed and expecting? Tell your employer in good time.

Give your employer at least 28 days' notice and your MATB1 certificate to lock in up to 39 weeks of pay. If they say you don't qualify, ask for form SMP1 and claim Maternity Allowance instead.

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