What Happens to Your Pay During Maternity Leave? Understanding Your Rights and Entitlements

When you go on maternity leave, your pay usually changes from your full salary to Statutory Maternity Pay (SMP) or Maternity Allowance if you qualify. Understanding your maternity leave compensation is important because your income during this period may be different from your normal earnings, and knowing what you are entitled to can help you plan your finances effectively.

You can get up to 39 weeks of maternity pay, with the first 6 weeks paid at 90% of your average weekly earnings, followed by a lower fixed rate or 90% of your earnings for the next 33 weeks. The amount you receive depends on your earnings history, employment status, and whether you meet the requirements for Statutory Maternity Pay Eligibility.

Your employer must protect your employment rights while you’re on maternity leave. This means you still build up holiday and may get pay rises. It’s important to understand how maternity pay works so you know what to expect during this time and can plan your finances.

For many employees, understanding their salary during maternity leave can help avoid unexpected financial difficulties. While you may not receive your usual salary, maternity pay is designed to provide financial support while allowing you to take time away from work after having a baby.

Knowing the details about your maternity pay can help ease worries about money during your leave. Read on to find out more about how payments are calculated, your rights, and what happens after maternity leave ends. For more details on the rules, see maternity pay and leave information on the GOV.UK website.

Maternity Pay 2026: How Much Will You Get?

For the 2026/27 tax year, eligible employees can receive Statutory Maternity Pay (SMP) for up to 39 weeks. Your maternity pay is normally calculated using your average weekly earnings during the relevant period before maternity leave.

• First 6 weeks: 90% of your average weekly earnings before tax.
• Next 33 weeks: £194.32 per week or 90% of your average weekly earnings, whichever is lower.
• Tax treatment: SMP is paid through payroll and is subject to Income Tax and National Insurance where applicable.
• Maternity leave: eligible employees can take up to 52 weeks, although statutory maternity pay normally lasts for up to 39 weeks.

Your employer may provide enhanced maternity pay above the statutory minimum, so check your employment contract and maternity policy as well as your statutory entitlement.

Understanding Maternity Leave and Pay

When you take maternity leave, the type of leave, your eligibility, and key timing rules all affect how much pay you will get. Understanding these factors is essential for employees who want to know how maternity leave and pay arrangements work in the UK.

The rules around maternity leave UK payments are designed to support eligible employees while ensuring employers follow the correct payroll and employment requirements. Whether you receive Statutory Maternity Pay, Maternity Allowance, or enhanced maternity benefits depends on your circumstances.

Types of Maternity Leave

You have the right to up to 52 weeks of maternity leave. This is split into two parts:

• Ordinary Maternity Leave (OML): The first 26 weeks.
• Additional Maternity Leave (AML): The following 26 weeks, after OML ends.

Statutory Maternity Leave starts from the date you choose, which can be any time from 11 weeks before your due date. You do not have to return to work after your leave, but your contract of employment stays in place for the full 52 weeks.

You can only take your maternity leave once for each pregnancy. Your employer must hold your job open for you during this time. During this period, your rights relating to holiday entitlement, workplace benefits, and employment protection continue according to employment law.

Eligibility Criteria

To qualify for Statutory Maternity Pay (SMP), you must:

• Have worked continuously for your employer for at least 26 weeks by the qualifying week.
• Earn an average of at least £123 per week (before tax).
• Still be pregnant 11 weeks before your due date or have had your baby.

Statutory Maternity Pay Eligibility in 2026/27

For 2026/27, you generally need average weekly earnings of at least £129 to meet the earnings condition for Statutory Maternity Pay. You must also have worked continuously for your employer for at least 26 weeks continuing into the qualifying week, which is the 15th week before the expected week of childbirth.

Statutory Maternity Leave and Statutory Maternity Pay have different eligibility rules. An employee may qualify for maternity leave without qualifying for SMP. If you do not qualify for SMP, your employer should provide form SMP1 explaining why, and you may be able to claim Maternity Allowance instead.

Meeting these requirements is a key part of Statutory Maternity Pay Eligibility. Your employer will assess your earnings and employment history to confirm whether you qualify for SMP and determine the correct amount of maternity leave compensation you should receive.

Even if you do not qualify for SMP, you may be able to get Maternity Allowance from the government. This option can be particularly helpful for some self-employed workers, freelancers, or employees who do not meet SMP conditions.

You must also give your employer notice of your pregnancy and intended leave dates at least 15 weeks before your baby is due, or as soon as possible after that.

Relevant Period and Qualifying Week

The relevant period is usually the 66 weeks before your baby due date. Your qualifying week is the 15th week before the expected week of childbirth. These dates determine your eligibility for SMP.

Your average weekly earnings, used to calculate SMP, are worked out during the 8-week period ending with the qualifying week. This calculation is important because it determines the amount you receive as part of your maternity leave compensation.

Your earnings during this assessment period directly affect your payments, meaning changes in income before maternity leave may influence your final SMP amount. Employees should review their payslips and discuss any concerns with their employer before payments begin.

You must inform your employer of your due date and intended start date of maternity leave by the end of the qualifying week to secure your pay rights. Failure to do so may affect your entitlement.

Learn more about Statutory Maternity Pay and Leave for detailed guidance.

How Maternity Pay Is Calculated

Your pay during maternity leave depends on your eligibility and which type of maternity pay you receive. It is based mainly on your average weekly earnings during a specific period before your leave starts, often reviewed with guidance from tax advisor in London. Different rules apply to statutory maternity pay, maternity allowance, and enhanced maternity pay from your employer.

Understanding how your payments are calculated can help you plan your finances during your maternity leave UK period. Your maternity leave compensation may not match your normal monthly salary, but the statutory system provides financial support for eligible employees while they take time away from work after childbirth.

Employers must calculate maternity payments accurately and ensure deductions such as tax and National Insurance are handled correctly. Incorrect calculations can lead to underpayments, payroll issues, or confusion about your entitlement.

What Happens if You Get a Pay Rise During Maternity Leave?

A pay rise should not be withheld because you are on maternity leave. A pay rise can also affect your Statutory Maternity Pay calculation in certain circumstances.

If a pay rise is awarded, or would have been awarded had you not been on maternity leave, and it takes effect between the start of the relevant period used to calculate your average weekly earnings and the end of your statutory maternity leave, your employer may need to recalculate your average weekly earnings.

If the recalculation increases the Statutory Maternity Pay due, your employer should pay the additional amount. In some cases, a recalculation can also mean an employee who initially did not meet the earnings condition becomes eligible for SMP.

Statutory Maternity Pay (SMP)

Statutory Maternity Pay is the most common type of maternity pay if you qualify. To get SMP, you must have worked for your employer for at least 26 weeks by the end of the 15th week before your baby is due. Your pay is calculated from your average weekly earnings during the 8 weeks before this “relevant period.”

You receive 90% of your average weekly earnings for the first 6 weeks. For the remaining 33 weeks, the 2026/27 Statutory Maternity Pay rate is £194.32 per week or 90% of your average weekly earnings, whichever is lower. SMP is paid through your employer and is subject to Income Tax and National Insurance where applicable.

Statutory Maternity Pay Rates for 2026/27

Maternity Pay Calculation Example

Suppose an employee’s average weekly earnings are £500.

• Weeks 1–6: 90% of £500 = £450 per week.
• Weeks 7–39: £194.32 per week, because this is lower than 90% of £500.

Over the full 39-week statutory pay period, this simplified example would give £2,700 for the first 6 weeks plus £6,412.56 for the remaining 33 weeks, giving total Statutory Maternity Pay of approximately £9,112.56 before tax and National Insurance.

The actual amount can differ if average weekly earnings are calculated differently, a pay rise affects the relevant period, the employee receives enhanced maternity pay, or other circumstances affect the statutory calculation.

This is the statutory position. Enhanced maternity pay offered by an employer can provide more than these minimum amounts.

Your salary during maternity leave will therefore depend on your average earnings before maternity leave begins and whether your employer provides any additional maternity benefits. Some employees may receive only statutory payments, while others may receive enhanced packages offered through their employment contracts.

Meeting the conditions for Statutory Maternity Pay Eligibility is essential before SMP payments can begin. Employers normally confirm your entitlement after reviewing your average earnings, employment length, and maternity notification details.

Maternity Allowance

If you don’t qualify for SMP, you might get Maternity Allowance instead. This is paid by the government and is based on your recent work or self-employment history, often assessed alongside accounting services in London.

For 2026/27, Maternity Allowance can be up to £194.32 per week or 90% of your average weekly earnings, whichever is lower, depending on your circumstances. It can normally be paid for up to 39 weeks.

Maternity Allowance is important if you do freelance work, are self-employed, or if your employer doesn’t pay SMP. It ensures that eligible parents can still receive financial support even when they do not meet the standard SMP requirements.

Understanding the difference between SMP and Maternity Allowance can help you choose the correct option and understand your expected maternity leave compensation. Each payment type has different eligibility rules, application processes, and payment limits.

Enhanced Maternity Pay

Some employers offer enhanced maternity pay as part of your contract or workplace policy. This pay is more than SMP and varies greatly between employers.

Enhanced maternity pay often means you get your full salary for a set number of weeks, then SMP or Maternity Allowance for the rest. Some employers also include extra benefits, such as payments during the notice period or holiday pay.

If your employer provides enhanced maternity benefits, your total income during maternity leave may be higher than the statutory minimum. It is important to check your employment contract or maternity policy to understand exactly what support is available.

If your salary is part of a salary sacrifice scheme, your average weekly earnings for SMP are calculated before deductions, so your pay won’t be unfairly reduced.

Check your employer’s maternity policy carefully to understand what enhanced maternity pay you can receive beyond statutory payments.

How Employers Account for Statutory Maternity Pay

Employers normally pay Statutory Maternity Pay through payroll in the same way as wages, with the appropriate Income Tax and National Insurance deductions. Eligible employers can recover some or all of the statutory payments from HMRC.

For 2026/27, employers whose total Class 1 National Insurance contributions for the previous tax year were above £45,000 can generally recover 92% of qualifying statutory payments. Where total Class 1 National Insurance was £45,000 or less, the recovery rate is 109%.

Accurate payroll records are important because maternity pay calculations can be affected by average weekly earnings, pay rises, the qualifying week and the timing of maternity leave.

Additional Financial Support During Maternity Leave

You may be able to claim extra benefits or get help with certain costs while you are on maternity leave. This includes support with your household income, one-off payments, and help with essential health-related expenses.

Although maternity pay provides financial support, some families may need additional assistance during their maternity leave UK period. Depending on your circumstances, you may qualify for government benefits or other forms of financial help.

Universal Credit and Other Benefits

You could be eligible for Universal Credit during your maternity leave. This is a monthly payment that helps with living costs, especially if your income drops. Your payment amount depends on your household income, savings, and other circumstances.

Other benefits linked to having a child, like Child Benefit, might also help. These can add to your income while you adjust to having a new baby.

Make sure to update your Universal Credit claim if your work hours or pay change during maternity leave. This ensures you receive the correct payments. You can find advice on money for parents and babies from organisations like Maternity Action.

Maternity Grant and Healthy Start

The Maternity Grant is a one-off payment of £500 if you’re on certain benefits. You can use this money to buy things like a crib or clothing.

This additional support can help reduce financial pressure during the early stages of parenthood, especially when your income changes from your usual salary to maternity payments. Understanding all available support alongside your maternity leave compensation can help you manage household costs more effectively.

To get this grant, you must be on qualifying benefits such as Universal Credit or Income Support and have a low income.

Healthy Start vouchers are available to pregnant women and families on benefits. These vouchers can be used to buy milk, fruit, vegetables, and vitamins. You can get them if you’re more than 10 weeks pregnant or have a child under four and meet the benefits criteria.

NHS Prescriptions and Dental Care Entitlements

While pregnant or with a young child, you might qualify for free NHS prescriptions and dental treatment. This includes check-ups, treatments, and some dental care related to pregnancy.

You can apply for an NHS maternity exemption certificate for these benefits. This reduces your healthcare costs during pregnancy and the early months after your baby is born.

If you don’t qualify for free NHS services, you might be able to get help with costs through the Healthy Start scheme.

For more details on maternity and health-related financial help, see NHS information on maternity and paternity benefits and leave.

Maternity Leave Rights and Workplace Considerations

When you go on maternity leave, several rights and workplace rules affect your pay, benefits, and employment terms. It’s important to know what stays the same, what changes, and how things like pension and salary sacrifice schemes are handled during your leave.

Understanding these workplace protections is an important part of knowing your complete maternity leave and pay entitlement. While your regular salary may change, your employment rights continue throughout your maternity leave period.

Employment Rights During Leave

Your contract of employment remains in force during maternity leave. This means you keep your normal terms and conditions, except your pay might change if you receive statutory maternity pay (SMP) or maternity allowance.

You continue to accrue holiday leave while on maternity leave. You also keep your right to any pay rises or bonuses that apply to other employees. Discrimination based on taking maternity leave is illegal, so your job should be protected.

Your employer must ensure that your maternity leave does not negatively affect your employment status, career progression, or contractual benefits. This protection allows employees to take maternity leave without worrying about losing important workplace rights.

If you work even a day during maternity leave, make sure it doesn’t affect your leave rights. You can do up to 10 “keeping in touch” days without ending your maternity leave or pay.

Pension Contributions

Your employer usually keeps paying pension contributions during paid maternity leave based on the amount of pay you receive. If you’re on unpaid maternity leave, contributions might stop unless your employer continues them voluntarily.

Some employers calculate pension contributions on your usual salary for the entire leave period. Check your pension scheme rules to see how your contributions will be treated.

It’s important to ask your HR or pension provider about how your maternity leave affects your pension to avoid surprises when you retire.

Antenatal Appointments

You have the right to paid time off work for antenatal appointments. This includes scans, tests, and classes related to your pregnancy.

You don’t have to use holiday leave or unpaid leave for these appointments. Your employer should allow enough time for you to attend, usually with pay.

This right covers antenatal care up to and including the birth of your child. It helps you focus on your health without losing income.

Salary Sacrifice and Benefits

Salary sacrifice schemes are agreements where you give up part of your pay for benefits like childcare vouchers or cycle-to-work schemes.

If you’re in a salary sacrifice arrangement, your maternity pay will be based on your reduced salary after the sacrifice.

This means your statutory maternity pay could be lower. Some employers adjust arrangements during maternity leave, but not all do.

Understanding how salary sacrifice affects your salary during maternity leave is important before starting your leave. Reviewing your workplace benefits in advance can help you understand your expected income and avoid unexpected changes to your payments.

Check with your HR department to understand how your benefits and salary sacrifice will work while you’re on maternity leave.

Transitioning Back to Work After Maternity Leave

You have rights around returning to work after maternity leave, including your job role, pay, and work conditions. You can also use keeping in touch days to ease your return or request flexible working to balance your new routine. Understanding these rights can help you plan your return confidently and ensure your maternity leave compensation and employment benefits have been handled correctly.

For many employees, the transition back to work can involve changes in working patterns, childcare arrangements, and financial planning. Knowing how your salary during maternity leave was calculated and understanding what happens after your leave ends can help you prepare for a smooth return.

Returning to Work

If you take 26 weeks or less of maternity leave, you have the right to return to the same job on the same terms. If your leave is longer, your employer must offer you a suitable alternative job if the original position isn’t available, but it cannot be less favourable.

Your pay and benefits should stay the same as before you left. Remember that your contract and seniority continue while you’re on leave. If your employer does not follow these rules, you may have grounds to raise a complaint. More details are available on your right to return to work.

Employees returning after a longer period of maternity leave uk should also check whether any changes have been made to workplace policies, payroll arrangements, or employee benefits. Employers must ensure that returning employees are treated fairly and that maternity leave and pay rights continue to be protected.

Any eligible changes to your employment package, including pay rises or improvements introduced while you were away, should generally be reflected when you return. This helps ensure that your overall maternity leave compensation and employment terms remain compliant with workplace regulations.

Keeping in Touch Days

Keeping in touch (KIT) days let you work up to 10 days during maternity leave without losing your Statutory Maternity Pay. These days can help you stay updated with work and prepare for your return.

Using KIT days is voluntary for both you and your employer. You don’t have to work any days if you don’t want to, and your employer can’t force you to take them. Any work on KIT days should be agreed in advance and paid at your usual rate.

KIT days are a useful way to smooth the transition, catch up on changes, or attend training without ending your maternity pay. You can find practical advice about KIT days on keeping in touch days.

Employers should also ensure that KIT day payments are processed correctly through payroll. Incorrect handling of payments during maternity leave can affect employee confidence and may create payroll compliance issues. Maintaining accurate records helps both employers and employees understand their maternity leave and pay arrangements.

Flexible Working Options

After maternity leave, you have the right to request flexible working to help manage childcare alongside your job. This can include changes to your hours, location, or work pattern.

Your employer must consider your request seriously and respond within three months. They can refuse only for legitimate business reasons like costs or impact on service.

Make your request in writing, clearly explaining how the change will work and benefit both you and your employer. Planning ahead improves your chance of success. More guidance is available on flexible working rights.

Flexible working can be particularly helpful for employees adjusting after maternity leave uk, as it allows parents to balance professional responsibilities with childcare needs. Employers who understand employee circumstances can create a smoother return-to-work process while maintaining compliance with maternity leave and pay regulations.

Related Leave and Parental Support Options

You have different types of leave and pay options connected to maternity leave. These include shared parental leave to share the leave between parents, time off for partners with paternity leave, and special leave for parents through surrogacy arrangements.

Understanding these alternatives can help families make informed decisions about childcare, income planning, and available financial support. Different types of parental leave have their own eligibility requirements, so checking your entitlement alongside Statutory Maternity Pay Eligibility rules is important before making arrangements.

Shared Parental Leave

Shared parental leave lets you and your partner divide the leave and pay entitlement after the baby’s birth. You can both take time off at the same time or separately up to 50 weeks of leave and 37 weeks of pay. To qualify, you must meet work and earnings criteria, and your employer must be notified in advance.

You get Statutory Shared Parental Pay (ShPP), which usually pays 90% of average weekly earnings for the first 6 weeks, then a standard rate (£172.48 from April 2024) or 90% of earnings, whichever is lower. You can use a maternity pay calculator to check exact amounts.

Shared parental leave offers flexibility but requires careful planning and agreement with your employer. It’s designed to help parents share childcare duties in the baby’s first year.

Paternity Leave and Pay

If you’re the baby’s father or partner, you can take up to 2 weeks of paternity leave. This leave must be taken within 56 days of the baby’s birth.

Paternity pay is paid at the statutory rate or 90% of your average weekly earnings, whichever is lower. You must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before the baby is due.

You need to inform your employer at least 15 weeks before the due date about your intention to take paternity leave. Your employer may offer additional pay or leave, but the law guarantees only the statutory minimum.

Understanding how different parental leave options work alongside maternity leave and pay can help families manage their income effectively. Employees should review their workplace policies to understand whether enhanced payments or additional benefits are available.

Surrogacy and Parental Leave

If you become a parent through surrogacy, you have parental rights, including leave and pay. In Scotland and across the UK, intended parents can claim parental leave once they legally become the child’s parent.

Statutory Parental Leave is available for up to 18 weeks per child for each parent, taken until the child turns 18. This leave is usually unpaid unless the employer offers paid leave.

It is important to provide your employer with the correct documents, such as the parental order or proof of parenthood, to access your rights. Laws make sure intended parents through surrogacy are treated fairly in the workplace.