Statutory Maternity Pay (SMP): Who Is Eligible and How Much Will You Receive?
A clear guide to SMP eligibility, current rates for 2025–26, the April 2026 increase, and what to do if you do not qualify.
Statutory Maternity Pay (SMP) is the minimum level of pay that eligible employees are entitled to from their employer during maternity leave. It is paid for up to 39 weeks and is funded partly by the employer and partly recovered from HMRC. This guide explains who qualifies, what the current rates are, and what options are available if SMP does not apply to your situation.
Who Qualifies for SMP?
SMP is available to employees who meet all four of the following conditions:
1. You are an employee
You must have a contract of employment with your employer. Self-employed individuals do not qualify for SMP. If you are self-employed or have recently left employment, you may be able to claim Maternity Allowance instead (see below).
2. You have worked for your employer continuously for at least 26 weeks
This must be by the end of the 15th week before your expected week of childbirth (known as the qualifying week). You can check this date using HMRC’s maternity pay calculator.
3. Your average weekly earnings are at least £125 per week
This is the Lower Earnings Limit for 2025–26. It is calculated over the eight weeks ending in the qualifying week. From 6 April 2026, this threshold rises to £129 per week.
4. You give your employer notice of maternity leave
You must give at least 28 days’ notice of when you want your SMP to start, and you must provide a MATB1 certificate signed by your midwife or GP confirming your expected week of childbirth.
You can have more than one employer and receive SMP from each, provided you meet the eligibility conditions with each employer separately.
Current SMP Rates (2025–26) and the April 2026 Increase
| Period | 2025–26 rate | From 6 April 2026 |
|---|---|---|
| Weeks 1–6 (first 6 weeks) | 90% of average weekly earnings | 90% of average weekly earnings |
| Weeks 7–39 (next 33 weeks) | £187.18 per week or 90% AWE if lower | £194.32 per week or 90% AWE if lower |
| Weeks 40–52 | Unpaid, you remain employed | Unpaid, you remain employed |
| Lower Earnings Limit (to qualify) | £125 per week average | £129 per week average |
SMP is paid by your employer in the same way as your normal wages, monthly or weekly as applicable. Income tax and National Insurance are deducted in the normal way.
SMP is taxable income. The amount of tax you actually pay during maternity leave is typically lower than when you are working because the amount received is lower. SMP is taxed at your normal marginal rate on the amount received.
How Is SMP Calculated?
The first six weeks of SMP are paid at 90% of your average weekly earnings (AWE). Your AWE is based on your gross earnings over the eight weeks immediately before the qualifying week.
If you are paid monthly, your employer converts monthly pay into a weekly equivalent. Variable pay such as bonuses, commission, or overtime counts towards your AWE if it was paid in the relevant eight-week period.
From week 7, SMP is paid at the flat rate of £187.18 per week or 90% of your AWE if that is lower. For most employees earning above £208 per week, the flat rate will apply.
What If You Do Not Qualify for SMP?
If you do not qualify for SMP, for example because you are self-employed, have recently changed jobs, or your earnings fall below the Lower Earnings Limit, you may be able to claim Maternity Allowance instead.
Maternity Allowance is paid by the Department for Work and Pensions, not your employer, and is available to:
- Employees who do not meet the continuous employment test for SMP
- Employees whose earnings fall below the SMP Lower Earnings Limit but who have worked for at least 26 weeks in the 66 weeks before their due date
- Self-employed women who pay Class 2 National Insurance contributions
For 2025–26, Maternity Allowance is paid at up to £187.18 per week or 90% of average weekly earnings if lower, for up to 39 weeks. You apply directly through GOV.UK using form MA1.
Maternity Leave Rights
All pregnant employees are entitled to up to 52 weeks of maternity leave regardless of length of service or hours worked. This consists of:
- Ordinary Maternity Leave: first 26 weeks
- Additional Maternity Leave: further 26 weeks
SMP is only paid for 39 of those 52 weeks. The final 13 weeks are unpaid, though you remain employed throughout and your contractual rights continue including accruing holiday.
You can choose to start maternity leave as early as 11 weeks before your due date or as late as the day after the birth. It begins automatically if you are absent for a pregnancy-related reason in the four weeks before your due date.
Pension Contributions During Maternity Leave
If you are enrolled in a workplace pension scheme, your employer must continue employer pension contributions throughout your paid maternity leave. These are usually based on your normal contractual pay, not the reduced SMP amount.
Employee contributions are based on actual pay received, so they reduce during maternity leave. You may choose to make voluntary contributions to maintain pension levels.
Keeping in Touch (KIT) Days
During maternity leave, you can work up to 10 Keeping in Touch (KIT) days without ending your leave or affecting SMP. These must be agreed in advance with your employer.
There is no statutory minimum pay for KIT days. Many employers pay the normal daily rate. Any KIT pay is in addition to SMP for that week, although payroll treatment may vary.
Shared Parental Leave
If you want to share maternity leave with a partner, you can opt into Shared Parental Leave (SPL). You can share up to 50 weeks of leave and up to 37 weeks of Shared Parental Pay between you and your partner.
Shared Parental Pay is paid at the same flat rate as SMP, £187.18 per week for 2025–26, rising to £194.32 from April 2026. Both parents must meet eligibility criteria.
For Employers: Recovery of SMP
Employers can recover most SMP paid from HMRC via payroll. The standard recovery rate is 92% of SMP paid. Small employers, those with a total NIC bill of £45,000 or less, can recover 100% plus an additional 8.5% compensation.
SMP must be calculated correctly. Errors can lead to employment tribunal claims or payroll compliance issues. Checking average weekly earnings carefully is essential, especially where pay is variable.
Get Expert Help With Statutory Maternity Pay (SMP) Compliance
At Cigma Accounting, we help employers and employees across London understand the rules surrounding Statutory Maternity Pay (SMP), ensuring payroll is processed correctly and fully compliant with HMRC requirements. From Fulham Broadway, including Crabtree Lane Area and Fulham Reach, businesses often need clarity on eligibility criteria, qualifying periods, and employer responsibilities, which is why our payroll services London support is designed to reduce errors and ensure accurate statutory payments.
Understanding who is eligible for SMP is essential for avoiding payroll mistakes that can lead to compliance issues or employee disputes. With physical offices across London, we provide expert guidance through our tax advisor London service, helping employers manage maternity pay obligations correctly while maintaining full alignment with UK employment and tax regulations.
