Maternity Leave UK: Complete Employer Guide 2026

Maternity Leave Entitlement

All employees in the UK are entitled to up to 52 weeks of maternity leave, regardless of how long they have worked for their employer. This is split into two periods:

• Ordinary Maternity Leave (OML): The first 26 weeks. All employees are entitled to this from day one of employment.
• Additional Maternity Leave (AML): The following 26 weeks, which begins immediately after OML ends. Employees do not need to give separate notice to take AML.

The earliest maternity leave can start is 11 weeks before the expected week of childbirth. There is a compulsory maternity leave period of 2 weeks immediately after the birth (4 weeks for factory workers), during which the employee must not work.

Maternity leave is a right for employees only. Workers and contractors do not have the statutory right to maternity leave, although they may qualify for Maternity Allowance if they do not qualify for SMP.

Statutory Maternity Pay (SMP)

Statutory Maternity Pay is paid by the employer for up to 39 weeks. To qualify, the employee must:

• Have been continuously employed by you for at least 26 weeks by the 15th week before the expected week of childbirth (the "qualifying week")
• Earn at least the Lower Earnings Limit (LEL) for National Insurance purposes — currently £125 per week on average
• Provide medical evidence of the pregnancy (usually a MAT B1 certificate from a midwife or GP)
• Give proper notice of their intention to take maternity leave

SMP Rates for 2026/27

SMP is paid in two stages:

Employers can reclaim 92% of SMP from HMRC, or 103% if they qualify for Small Employers' Relief (annual NI payments of £45,000 or less).

Notification Requirements

The employee must tell you about their pregnancy and intended start date for maternity leave by the 15th week before the expected week of childbirth (roughly the 25th week of pregnancy). They must provide:

• Confirmation that they are pregnant
• The expected week of childbirth
• The date they want their maternity leave to start

The employer must respond in writing within 28 days, confirming the date the employee is expected to return to work. The employee can change their start date by giving at least 28 days' notice.

Maternity leave is triggered automatically if the employee is absent from work wholly or partly because of pregnancy in the 4 weeks before the expected week of childbirth, or on the day the baby is born if that is earlier than the planned start date.

Keeping in Touch (KIT) Days

Employees on maternity leave can work up to 10 Keeping in Touch (KIT) days without bringing their maternity leave or SMP 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, handovers, or any other work-related activity. Each day (or part of a day) counts as one KIT day. Pay for KIT days should be agreed between employer and employee. Any payment made can be offset against SMP for the week in question.

If the employee works more than 10 KIT days, they will lose their SMP for any week in which they work after the 10th day. It is therefore important to track KIT days carefully and ensure both parties are clear on the arrangement.

Employee Rights During Leave

Employees on maternity leave retain all their contractual rights except for the right to pay (which is replaced by SMP or contractual maternity pay). Specifically:

• Annual leave continues to accrue throughout the entire 52 weeks of maternity leave. Employers must allow employees to take any accrued leave before or after their maternity leave.
• Pension contributions: Employer pension contributions must continue during paid maternity leave, based on the employee's normal salary (not SMP).
• Contractual benefits: All non-pay contractual benefits continue, including private medical insurance, company car, and other perks.
• Redundancy protection: If a redundancy situation arises during maternity leave, the employee has the right to be offered a suitable alternative vacancy in preference to other employees.

Returning to Work

If the employee returns after Ordinary Maternity Leave (first 26 weeks), they have the right to return to the same job on the same terms and conditions.

If they return after Additional Maternity Leave, they have the right to return to the same job, or if that is not reasonably practicable, to a suitable and appropriate alternative job on terms no less favourable.

The employee does not need to give notice if returning at the end of the full 52-week period. However, if they wish to return early, they must give at least 8 weeks' notice. If they fail to do so, the employer can postpone their return (but not beyond the end of the 52-week period).

Employers should consider flexible working requests sympathetically. All employees with 26 weeks' continuous service have the statutory right to request flexible working, and many women returning from maternity leave will wish to adjust their working pattern.

How Leavely Helps

Leavely simplifies the management of maternity leave for employers:

• Maternity leave tracking: Record and track maternity leave periods with automatic calculation of OML and AML dates, expected return dates, and SMP periods.
• KIT day management: Log Keeping in Touch days and receive alerts as employees approach the 10-day limit.
• Annual leave accrual: Leavely automatically continues to accrue annual leave during maternity leave, so balances are always accurate when the employee returns.
• Notification reminders: Receive prompts for key dates such as the qualifying week, response deadlines, and expected return dates.
• Audit trail: Every update to a maternity leave record is logged, providing a clear compliance trail.