Maternity leave UK: entitlement, pay and planning in 2026

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.