Statutory Maternity Pay is a legal minimum weekly payment that employers in the UK must make to eligible employees during maternity leave, funded largely through HMRC recovery.

As of the 2026/27 tax year, it runs for up to 39 weeks: 90% of average earnings for six weeks, then a flat rate of £194.32 (or 90% of average earnings, whichever is lower) for the remainder.

Key takeaways

• Employers, not the government, pay statutory maternity pay directly, though most of it is reclaimed from HMRC afterwards, up to 109% under Small Employers’ Relief.
• Statutory maternity pay pays 90% of average weekly earnings for the first 6 weeks, then £194.32 or 90% of earnings (whichever is lower) for the following 33 weeks, from 6 April 2026.
• To qualify for Statutory Maternity Pay, employees need at least 26 weeks’ continuous employment by the end of the qualifying week and average weekly earnings of at least £129.
• If an employee’s employment ends after the qualifying week but before maternity leave starts, they still remain eligible for Statutory Maternity Pay as long as they met the initial tests.

How Much Is Statutory Maternity Pay in 2026?

Statutory maternity pay is calculated in two stages across a 39-week period. For the first six weeks, eligible employees receive 90% of their average weekly earnings, with no upper cap. For the remaining 33 weeks, the rate drops to £194.32 a week, or 90% of average weekly earnings, whichever is lower.

This flat rate rose from £187.18 in the annual uprating that took effect on 6 April 2026, tracking the CPI inflation figures the Bank of England publishes each autumn.

Statutory Maternity Pay counts as taxable earnings, meaning income tax and National Insurance contributions are deducted through normal payroll processing.

You can check an individual calculation using gov.uk’s maternity pay calculator. That rate applies for a fixed window, when it starts and how long it runs matters just as much as the amount.

Statutory Maternity Pay Eligibility: What Employers Must Check

Maternity leave and statutory maternity pay are not the same entitlement, and treating them as one is one of the most common employer mistakes. Maternity leave is a day-one right for every employee, regardless of length of service. Statutory maternity pay depends on meeting three separate conditions.

1. Continuous employment: The employee must have worked for you for at least 26 weeks by the end of the ‘qualifying week’, the 15th week before the baby is due.
2. Average earnings: average weekly earnings must be at least £129 (the 2026/27 Lower Earnings Limit) over the 8 weeks before the qualifying week.
3. Employment status: the employee must be classed as employed for tax purposes, paying tax through PAYE. Self-employed workers don’t qualify for statutory maternity pay.

Documents Required for Statutory Maternity Pay

Before approving pay, ask for proof of pregnancy, usually a MATB1 certificate from a doctor or midwife, available from 20 weeks into the pregnancy. ACAS guidance recommends confirming all three conditions in writing as soon as the pregnancy is disclosed.

Notice deadlines

• At least 15 weeks before the due date: the employee should confirm their intention to take maternity leave.
• At least 28 days before pay should start: the employee must separately give notice of when they want statutory maternity pay to begin.

Once these conditions are confirmed, a statutory maternity pay calculator can help work out the exact amount before payroll processes it for real.

How Long Does Statutory Maternity Pay Last?

Statutory maternity pay lasts for a maximum of 39 weeks, out of a total maternity leave entitlement of 52 weeks. The gap between these figures causes real confusion: the final 13 weeks of leave are unpaid unless an employer’s own scheme covers them.

Maternity leave itself splits into two 26-week halves, Ordinary Maternity Leave and Additional Maternity Leave, though statutory pay only covers the first 39 weeks of that total.

Maximum statutory maternity pay period: 39 of the 52 weeks of total maternity leave.

Pay usually starts on the same date as maternity leave, which can begin as early as the 11th week before the due date. It can start automatically sooner if the baby arrives early, or if the employee is off work with a pregnancy-related illness within four weeks of the due date.

Employees who don’t qualify may still be able to claim Maternity Allowance through the Department for Work and Pensions instead.

Employers fund statutory maternity pay upfront through payroll, though most of the cost can be reclaimed from HMRC. Employees checking their own timeline against pay can also cross-reference MoneyHelper’s maternity pay guidance, which sets out the same rates in employee-facing terms.

Who Pays Statutory Maternity Pay?

Employers pay statutory maternity pay through payroll, not the government, but most of it is reclaimed afterwards.

1. Pay statutory maternity pay through normal payroll, deducting tax and National Insurance as usual.
2. Include the payment in the Employer Payment Summary submitted to HMRC.
3. Offset the reclaimed amount against your PAYE and National Insurance bill for that period.

What Can Employers Reclaim?

Most employers can reclaim 92% of Statutory Maternity Pay paid. Employers whose total Class 1 National Insurance contributions were £45,000 or less in the last complete tax year before the qualifying week qualify for Small Employers’ Relief, which raises the reclaim rate to 109%. Full guidance on the process is available directly from HMRC.

• Directors of their own limited companies registered with Companies House may qualify too, provided they’re paid through PAYE and meet the same conditions as any other employee.
• Employers can offer more than the statutory minimum, known as enhanced maternity pay or contractual maternity pay, a decision covered in this site’s guide to enhanced maternity pay.

Managing the calculation and reclaim process correctly is only half the job; mishandling the wider process around an application creates distinct legal risks for employers.

Do’s and Don’ts When an Employee Applies for Statutory Maternity Pay?

Pregnancy and maternity are protected characteristics under discrimination law, which makes how a claim is handled just as important as the calculation itself.

Do:

• Confirm eligibility and notice deadlines in writing within 7 days of being told about the pregnancy.
• Keep MATB1 certificates, notice records and calculation workings on file for HMRC inspection.
• Continue pension contributions during paid maternity leave unless the employee opts out.

Don’t:

• Treat pregnancy-related sickness in the four weeks before the due date as ordinary sick leave, this can trigger statutory maternity pay early.
• Link maternity leave to redundancy or performance decisions without separate, documented justification.
• Withhold or delay statutory maternity pay because of cash flow, both ACAS and HMRC can intervene in disputes.

Even when the administrative process is handled correctly, the amount an employee receives can sometimes be lower than expected due to specific earnings rules.

Why Is Statutory Maternity Pay Sometimes Lower Than Expected?

Statutory maternity pay often comes out lower than expected because the flat rate is a ceiling, not a guaranteed minimum. An employee is always paid whichever figure is lower: the flat rate or 90% of their average weekly earnings.

For employees with low or irregular earnings, 90% of average weekly pay can fall well below the £194.32 flat rate used for weeks 7 to 39. Because the lower of the two figures always applies, statutory maternity pay is capped by earnings, not guaranteed at the flat rate, a frequent source of confusion once payslips arrive.

This often explains why new parents receive less than the weekly flat rate if their average earnings fell below the threshold, rather than an employer calculation error.

This is also why statutory maternity pay after tax can look surprisingly small on a payslip, even before that 90% effect is considered. Office for National Statistics figures on average weekly earnings show how much pay varies across roles, which explains why identical service length can still produce very different amounts.

Disclaimer: Statutory pay rates and thresholds are reviewed annually, and individual circumstances vary. Figures reflect rates published for the 2026/27 tax year; employers and employees should confirm current figures directly with HMRC or gov.uk before making decisions.

FAQs

Can an employee work while receiving Statutory Maternity Pay?

Yes, for up to 10 Keeping in Touch days without ending their pay. Any wages for a KIT day are offset against that week’s Statutory Maternity Pay. Working beyond 10 days ends the pay period early.

Does Scotland have different Statutory Maternity Pay rates?

No. Statutory Maternity Pay is set by UK-wide legislation, so the same £194.32 rate and eligibility rules apply across England, Scotland, Wales and Northern Ireland.

Can both parents receive Statutory Maternity Pay for the same baby?

No. Statutory Maternity Pay only goes to the birth parent. A partner may separately qualify for Statutory Paternity Pay, or the couple can opt into Shared Parental Pay instead.

Is Statutory Maternity Pay in Ireland the same as in the UK?

No. The Republic of Ireland runs a separate Maternity Benefit scheme through its own social welfare system, with different rates and eligibility rules entirely.

Does Statutory Maternity Pay affect pension contributions?

Usually not. Employers must generally keep making pension contributions based on the employee’s normal pay throughout paid maternity leave, unless the employee opts out.