Maternity leave is one of the most significant periods of absence an employer will manage. Getting it right matters — not just legally, but for employee retention and trust. This guide covers everything UK employers need to know about maternity leave entitlement, statutory maternity pay, key dates, and the rights employees are protected by.
All pregnant employees in the UK are entitled to up to 52 weeksof maternity leave, regardless of how long they've worked for the employer or how many hours they work. This is split into two halves:
There is no qualifying period for maternity leave itself — it is a day-one right. However, there is a qualifying period for Statutory Maternity Pay (covered below).
Compulsory maternity leave: employees must take a minimum of 2 weeks off after the birth (or 4 weeks for factory workers). This is a legal requirement and cannot be waived.
Statutory Maternity Pay is the legal minimum pay an employer must provide during maternity leave. SMP is paid for up to 39 weeks and is structured in two stages:
| Period | Duration | Rate |
|---|---|---|
| First 6 weeks | Weeks 1–6 | 90% of average weekly earnings (no cap) |
| Next 33 weeks | Weeks 7–39 | £184.03 per week or 90% of average weekly earnings — whichever is lower |
| Final 13 weeks | Weeks 40–52 | Unpaid |
The £184.03 rate is the 2025/26 figure. Check HMRCfor the current year's rate, as it is reviewed annually each April.
SMP is paid by the employer through normal payroll and is subject to tax and National Insurance in the usual way. Most employers can reclaim 92% of SMP from HMRC (or 103% if you qualify for Small Employers' Relief).
Not every employee automatically qualifies for SMP. To be eligible, the employee must meet both of the following conditions:
If an employee does not qualify for SMP, you must issue an SMP1 form explaining why. The employee may then be able to claim Maternity Allowance instead.
Maternity Allowance is a government benefit for women who do not qualify for SMP — typically because they haven't been with their employer long enough, are self-employed, or have recently changed jobs.
To qualify, the individual must have been employed or self-employed for at least 26 weeks in the 66 weeks before the due dateand earned at least £30 per week in at least 13 of those weeks.
Maternity Allowance is paid at £184.03 per week or 90% of average weekly earnings (whichever is lower) for up to 39 weeks. It is claimed directly from Jobcentre Plus, not through the employer.
There are several critical dates both employers and employees need to be aware of:
During maternity leave, an employee can work up to 10 Keeping in Touch (KIT) days without bringing their maternity leave to an end. These are entirely voluntary — neither the employer nor the employee can insist on them.
KIT days can be used for training, team meetings, planning for the return, or any other work activity. Any work done on a single day counts as one KIT day, even if it's only a few hours.
Payment for KIT days should be agreed between the employer and employee. If no agreement is in place, the employee is entitled to at least the national minimum wage for hours worked. SMP is not affected by KIT days — the employee receives their KIT day pay on top of SMP for that week.
Employees on maternity leave are protected by a range of rights that employers must respect:
Many employers choose to offer maternity pay above the statutory minimum — known as enhanced or contractual maternity pay. Common examples include:
Enhanced maternity pay is a powerful retention tool and demonstrates a genuine commitment to supporting working parents. Whatever your policy, make sure it is clearly documented and consistently applied.
Some employers include a "clawback" clause, requiring employees to repay some or all of the enhanced pay if they do not return to work for a minimum period after maternity leave. This must be clearly set out in the policy or contract.
Managing maternity leave involves tracking overlapping dates, pay periods, KIT days, and accruing holiday — a lot of moving parts. Leavely makes it straightforward: