Maternity Allowance

In recruiter context

For self-employed women, those who recently changed jobs, or those whose earnings are too low for SMP. Eligibility: worked or contributed NI in 26 of the 66 weeks before due date. Pays the lower of £184.03/week or 90% of earnings (2024-25). Paid for up to 39 weeks. Apply via Maternity Allowance form (MA1) at gov.uk — usually 11 weeks before due date. Worth applying even if eligibility is uncertain — HMRC assesses based on submitted evidence. Distinct from SMP (paid by employer for eligible employees).