UK Statutory Maternity Pay 2026/27

How SMP is paid (week by week)

"Average weekly earnings" = your total earnings in the 8-week reference period (the 15-week to 23-week period before your due date) ÷ 8. Bonuses, overtime, and commission paid in that window all count.

Are you eligible?

You qualify for SMP if all four are true:

• ✓ Employed by the same employer for 26+ weeks by the end of the qualifying week (the 15th week before your due date).
• ✓ Average weekly earnings ≥£125 (the Lower Earnings Limit for NI in 2026/27).
• ✓ Still employed (or on maternity leave) during the qualifying week.
• ✓ Give your employer at least 28 days notice of your intended SMP start date and provide MATB1 form (issued by your midwife from 20 weeks).

If you don't qualify for SMP (recently changed employer, self-employed, earnings below LEL), you may instead qualify for Maternity Allowance — paid by DWP at the same £187.18/week for up to 39 weeks. Apply via gov.uk.

Statutory vs enhanced — what your employer might top up

SMP is the legal minimum. Many UK employers offer "enhanced" maternity pay above this. Common patterns:

The financial impact is enormous. On a £60,000 salary: statutory-only SMP = roughly £20,000 over 39 weeks; "26 weeks full pay + SMP" = roughly £36,000. Always check your employee handbook before getting pregnant.

When to start your maternity leave

The earliest you can start: 11 weeks before your due date. The latest: the day after the baby is born. Most parents start 1-4 weeks before due date.

Strategic timing tips from placement data:

• • If your employer offers an annual bonus — try to start maternity leave AFTER the bonus payment, otherwise you may forfeit it (depending on contract terms).
• • If pension contributions are full-pay-based — starting later means more weeks of full pension contribution before SMP starts.
• • If your job involves heavy lifting or commuting — start earlier; your health and the baby's are more important than the marginal week of full pay.
• • If your enhanced maternity pay is "26 weeks from start" — starting later in the pregnancy maximises the proportion of leave at full pay.

Keeping In Touch (KIT) days

You can do up to 10 KIT days during maternity leave without losing SMP for that week. Common uses:

• • Attending team off-sites or strategy meetings
• • Helping with handover before return
• • Maintaining relationships with key clients
• • Coming in for performance reviews / promotion discussions
• • Training updates that affect your role

KIT day pay is negotiated with your employer. Most pay equivalent to a normal day's salary (sometimes pro-rated). KIT days don't extend your maternity leave but they substantially help return-to-work transition. Negotiate before going on leave so it's not awkward later.

If your employer gets it wrong

Common employer SMP mistakes (and how to fix them):

• • Wrongly refusing SMP based on "affordability" — illegal; SMP is reclaimed from HMRC by employers. Contact HMRC SMP helpline (0300 322 9422).
• • Calculating average earnings wrong — common with bonuses. Insist on a payslip-by-payslip review of your 8-week reference period.
• • Refusing the SMP1 form if you don't qualify — they must complete it so DWP can assess Maternity Allowance.
• • Trying to make you take annual leave first — they can't. Maternity leave is a statutory right.
• • Withdrawing benefits during leave (private healthcare, pension contributions, gym, etc.) — illegal unless contractually permitted. All non-cash benefits must continue throughout the entire 52 weeks.

Returning to work — your rights

• • First 26 weeks (Ordinary Maternity Leave): you have the right to return to the same job on the same terms.
• • Weeks 27-52 (Additional Maternity Leave): you have the right to return to the same job OR a similar one on the same terms (employer can place you in a similar role only if it's not reasonably practicable to return you to the same).
• • Redundancy protection: if your employer is making redundancies during your leave or for 6 months after return, you have priority access to alternative roles. See the UK Redundancy Guide.
• • Flexible working request: from day 1 of return (since April 2024), you can request flexible working as a statutory right. Most parents return at reduced hours or compressed schedule.
• • Pay rise: any pay rise applied to people in your role during your leave must also apply to you.

FAQs

How much is UK SMP 2026/27?

90% of average weekly earnings for first 6 weeks (no cap), then £187.18/week (or 90% if lower) for next 33 weeks. Total 39 weeks paid; up to 13 weeks more unpaid.

Who is eligible?

26+ weeks employment by week 15 before due date, average weekly earnings ≥£125, 28 days notice given. Otherwise apply for Maternity Allowance via DWP.

Can my employer refuse SMP?

Only if you don't qualify. Affordability is not a valid reason — SMP is reclaimed from HMRC. Contact HMRC SMP helpline if wrongly refused.

Statutory vs enhanced maternity pay?

Statutory is the legal minimum. Many employers offer enhanced — typically 6-26 weeks full pay then SMP. Check your contract before getting pregnant; impact is £15-20k+ over leave.

Can I work during maternity leave?

Up to 10 Keeping In Touch (KIT) days without losing SMP. Pay negotiated with employer. KIT days don't extend leave.