Maternity leave UK: rules, pay, HMRC and who qualifies

Statutory Maternity Leave consists of 26 weeks of ordinary leave and 26 weeks of additional leave. An employee who gives the correct notice can qualify regardless of length of service, hours or earnings.

Leave can usually begin up to 11 weeks before the expected week of childbirth. It starts automatically after an early birth or for pregnancy-related sickness in the four weeks before the expected week. At least two weeks must be taken after birth, or four weeks for factory work.

For 2026/27, SMP is 90% of average weekly earnings for the first six weeks. For the next 33 weeks, it is £194.32 or 90% of average weekly earnings, whichever is lower. The final 13 weeks of a full year's statutory leave are not covered by SMP.

Check the employer's enhanced maternity scheme as well. A contractual top-up may change what the employee receives, but it should be explained alongside the statutory calculation.

The current SMP earnings threshold is an average of at least £129 a week. The employee normally needs 26 weeks of continuous employment continuing into the qualifying week, which is the 15th week before the expected week of childbirth, plus the required notice and evidence.

Someone can qualify for maternity leave without qualifying for SMP. Where SMP is refused, provide form SMP1 explaining the decision within seven days of making it; the employee may be able to claim Maternity Allowance.

Holiday continues to accrue during maternity leave. Agree how the employee will use it around the leave period and check carry-over where maternity prevents them taking it during the leave year.

Confirm the expected return date, handover responsibilities and an agreed contact plan. An employee changing their return date must give at least eight weeks' notice. Keep the calendar, written confirmation and payroll record aligned if dates change.

The employer pays SMP through normal payroll, on the usual pay day, with tax and National Insurance deducted in the same way as wages. HMRC does not pay SMP to the employee directly; Maternity Allowance, for people who do not qualify for SMP, is claimed separately through Jobcentre Plus.

Employers can usually reclaim 92% of the SMP they pay, or 109% if the business qualifies for Small Employers' Relief because it paid £45,000 or less in Class 1 National Insurance in the last complete tax year. The reclaim is made through payroll software on an Employer Payment Summary (EPS) to HMRC.

Employment rights continue during maternity leave. The employee keeps building up holiday and benefits from pay rises and improved terms given while they are away. Pension contributions usually stop during unpaid weeks unless the contract says otherwise.

An employee can work up to 10 keeping in touch (KIT) days without ending their leave or SMP. KIT days are optional: both sides must agree, and the work and pay should be settled before the day. After no more than 26 weeks of leave, the employee has the right to return to the same job. After a longer period, they can return to the same job or, if that is not possible, a similar job on the same or better terms.

Once you know an employee is pregnant, has recently given birth or is breastfeeding, review the risks in their work, such as lifting, long periods of standing, night work, stress and rest facilities. Pregnant employees also have a right to paid time off for antenatal appointments.