Your rights
Statutory maternity pay (SMP)
SMP is paid by employers on behalf of the state to women employed during pregnancy. To qualify for SMP you must meet a number of criteria. You must have been continuously employed with the same employer for 26 weeks by the 15th week - the15th week before the EWC is the 25th week of your pregnancy - before your expected week of childbirth (EWC). You must have earned at least the lower earnings limit per week on average during the eight-week SMP calculation period that falls before the 15th week before your EWC.
You are required to inform your employer of the date on which you expect your SMP to be payable with at least 28 days’ notice. This notice must be provided at least by the end of the 15th week before your EWC if you intend to start your maternity leave in the 11th week before your EWC.
If you are eligible for SMP only, it will be paid for 39 weeks as follows:
Weeks 1-6 6 weeks SMP equal to 90% your average weekly salary
Weeks 7-39 33 weeks SMP standard rate
Weeks 40-52 13 weeks unpaid
You do not lose your entitlement to SMP if you leave your job after the 15th week before your EWC or do not intend to return to work. Similarly, you do not lose your entitlement if you plan to spend some or all of your maternity leave abroad.
Your employer is not required to confirm that you are entitled to SMP but it would be poor employment practice not to relay this information to you. We recommend that employers provide a breakdown of how maternity pay has been calculated and a forecast of future payments.
SMP is treated as earnings and is subject to tax and national insurance (NI) contributions. If you are in the Teachers’ Pension Scheme, you and your employer will pay pension contributions on your SMP. If you are a member of the Local Government Pension Scheme, you can follow the scheme advice.
If your employer or agency says you are not entitled to SMP, they must give you a form SMP within 28 days of your request for SMP or of the birth of your child(ren), whichever is earlier. The form must set out the reasons for not paying you SMP. You can use it to apply for maternity allowance.
Maternity allowance (MA)
MA is a state benefit for women who do not qualify for SMP. Qualifying employed, self-employed or unemployed claimants receive payments direct from the Department for Work and Pensions (DWP).
MA is payable if you don’t qualify for SMP, if you’ve been employed or self-employed for 26 weeks in the 66 weeks before your EWC and if your earnings were at least £30 per week for any 13 weeks within the 66 weeks prior to your EWC. These weeks need not be continuous or with the same employer. If you are eligible, you will receive the lower of the national lower earnings limit4 per week or 90 per cent of your average weekly earnings for up to 39 weeks.
You may also be entitled to occupational maternity pay, under the Burgundy Book, Green Book, Red Book or other maternity scheme, from your employer in addition to MA – see our overview and other maternity pay resources for more details.
If you are entitled to MA only, it will be paid for 39 weeks as follows:
Weeks 1-39 39 weeks MA
Weeks 40-52 13 weeks unpaid
You don’t pay income tax or NI contributions on MA, and it is not pensionable.
The earliest that you can claim MA is 15 weeks - the 15th week before the EWC is the 25th week of your pregnancy - before your EWC. If you still need to complete 26 weeks of employment or self-employment in order to qualify, your claim form can be submitted later. Claims should be made at the latest three months after the start of your maternity leave to avoid losing payments.
The earliest date that your MA can start is 11 weeks before your EWC. Your MA will start on the chosen start date that you enter in your claim form – MA1 – with some exceptions. If you give birth before the start of your maternity leave, your MA period will start on the day after you give birth. If you are absent from work because a pregnancy-related illness in the four weeks before your EWC, your employer can start your maternity leave from the day after the first full day of your absence.
Successive periods of maternity leave
If you are expecting another baby shortly after returning from maternity leave, you are entitled to take 52 weeks’ maternity leave. You may be entitled to statutory maternity pay as detailed above. However, if the period used to calculate your statutory maternity pay falls during the time
when you were on unpaid maternity leave, you may not receive any statutory maternity pay; you may still qualify for occupational maternity pay and/or maternity allowance.
Your actions
❱ Follow the steps in the NEU Maternity leave and pay checklist for pregnant women.
Further resources
For more details on SMP and MA and related benefits, visit Maternity Action’s website.