Statutory Maternity Pay UK 2025: Rates, Eligibility and How It Works

Statutory maternity pay is one of the benefits that UK employees tend to assume they understand until they actually need it, at which point the details can be surprising. The rate is lower than most people expect, the eligibility criteria exclude some women who assume they qualify, and the interaction between employer enhanced maternity pay and statutory entitlements adds further complexity. Getting the right information before you start maternity leave means you can budget accurately for one of the most financially significant periods in your working life.

This guide explains exactly how statutory maternity pay works for 2025/26, who qualifies, how the rates are applied, and what alternatives exist if you do not meet the qualifying conditions. Use our maternity pay calculator to get a personalised estimate of your weekly and monthly pay through your maternity leave period.

Statutory maternity pay rates for 2025/26

Statutory maternity pay lasts for up to 39 weeks. The rate for 2025/26 is 90% of your average weekly earnings for the first six weeks, and then the lower of 90% of your average weekly earnings or the flat rate of £187.18 per week for the remaining 33 weeks. For most employees who earn above approximately £208 per week, the flat rate applies for weeks seven through 39.

Average weekly earnings for SMP purposes are calculated over an eight-week reference period ending on the last payday before the end of the qualifying week. The qualifying week is the 15th week before your expected week of childbirth. Any bonuses, overtime, or commission payments that fall within those eight weeks are included in the average, which means timing can significantly affect your SMP if your pay is variable. Our maternity pay calculator lets you input your average weekly earnings to see exactly what your payments will be.

Eligibility for statutory maternity pay

Not every pregnant employee automatically qualifies for statutory maternity pay. You must meet three conditions. First, you must have been employed by the same employer continuously for at least 26 weeks by the end of the qualifying week. Second, your average weekly earnings must be at least equal to the lower earnings limit for National Insurance, which is £123 per week for 2025/26. Third, you must still be employed in the qualifying week.

The 26-week continuous service requirement is measured at the end of the qualifying week, which is the 15th week before the expected week of childbirth. This means a woman who is 25 weeks pregnant would need to have been with her employer since around the time of conception to qualify. Agency workers, those on zero-hours contracts, and employees who changed employer during pregnancy may find they do not meet the continuous service requirement.

If you do not qualify for SMP but you have been employed or self-employed recently, you may qualify for maternity allowance from the government instead. Maternity allowance pays £187.18 per week for up to 39 weeks, the same flat rate as SMP, for women who have been employed or self-employed for at least 26 weeks in the 66-week period before the expected week of childbirth. Maternity allowance is paid by DWP rather than your employer.

Enhanced maternity pay from employers

Many employers, particularly in larger organisations and professional services, offer enhanced maternity pay above the statutory minimum. This might be full pay for the first three months, then half pay for the next three months before dropping to the statutory rate, or some other combination. Enhanced maternity pay is a contractual benefit and what you receive depends entirely on what your employment contract says.

Enhanced maternity pay often comes with a service requirement, commonly that you return to work for a specified period after maternity leave, or repay some or all of the enhanced element. If you decide not to return after maternity leave, you may need to repay the top-up above the statutory level. Statutory maternity pay itself is never repayable. The rules vary by employer so reviewing your contract and company maternity policy carefully before making any return-to-work decisions is important.

Comparing UK maternity pay with what is available elsewhere in Europe can be illuminating. Many EU countries offer more generous state maternity payments for longer periods. Our EU maternity leave comparison tool shows how the UK's statutory provision compares to countries like Germany, France, and the Netherlands.

How SMP is paid and taxed

Statutory maternity pay is paid by your employer through your normal payroll in the same way as your salary. It is subject to income tax and National Insurance in the normal way, so the amounts you receive will be your gross SMP with deductions taken off. The net amount you receive will depend on your cumulative earnings for the tax year and your tax code.

Your employer can recover most of the SMP they pay from HMRC, which is why the obligation falls on them rather than the government paying you directly. Small employers with an annual NI liability of £45,000 or less can recover 103% of the SMP paid, including a 3% compensation for the employer NI they still pay on SMP. Larger employers can recover 92% of the SMP paid.

Pension contributions during SMP depend on your employer's scheme rules. Under auto-enrolment, your employer must continue to make pension contributions based on your pensionable earnings during the time you are receiving SMP, even though your pay has dropped. Your own pension contributions are typically calculated on what you are actually receiving, so they reduce proportionally as your pay drops. Check your pension scheme rules to understand the exact treatment.

Keep in touch days during maternity leave

You are entitled to up to ten keeping in touch (KIT) days during your maternity leave without ending your leave or losing any SMP. KIT days allow you to do some work, attend training, or keep up to date with workplace changes without it counting as a return to work. The work you do on KIT days can be remunerated by your employer, and the payment is separate from and in addition to any SMP due for that week.

KIT days are optional and must be agreed between you and your employer. Your employer cannot require you to come in on KIT days and you are not obliged to accept if asked. Many employees find them useful for staying in the loop before a planned return, particularly after longer periods of leave. Any pay received for KIT days does not affect your SMP entitlement.

Shared parental leave as an alternative

Shared parental leave allows you to share up to 50 weeks of leave and up to 37 weeks of shared parental pay with your partner after the first two weeks of compulsory maternity leave. Shared parental pay is paid at the same rate as the flat rate of SMP, which is £187.18 per week for 2025/26. The arrangement provides flexibility that straight maternity leave does not offer, particularly for couples where the other parent earns more and the financial impact of the primary earner taking leave is greater.

The decision about how to structure leave has financial implications that depend on both partners' earnings, their respective employers' enhanced policies, and their preferences for who is at home and when. Understanding how your maternity pay interacts with any shared parental pay option is part of planning your family leave properly, and using our maternity pay calculator alongside a review of your partner's employer policy is a useful starting point for the conversation.