Statutory Maternity Pay (SMP): How Much, Who Qualifies and the Notice Rules

Leave and pay are two separate rights with separate tests, and that's the first thing to get straight. An employee can qualify for maternity leave and still not qualify for SMP, which is where Maternity Allowance comes in.

Maternity leave versus maternity pay

	Statutory Maternity Leave	Statutory Maternity Pay
How long	Up to 52 weeks: 26 weeks Ordinary plus 26 weeks Additional	Up to 39 weeks
Service needed	None: it doesn't matter how long they've worked for you	At least 26 weeks' continuous employment up to any day in the qualifying week
Earnings test	None	At least £125 a week (gross) on average over an 8-week relevant period
Other conditions	Employment contract and correct notice	On payroll in the qualifying week, correct notice and proof of pregnancy

The qualifying week is the 15th week before the expected week of childbirth. GOV.UK's maternity pay calculator works out the qualifying week, relevant period and notice dates from the due date, and it's worth using rather than counting weeks by hand.

How much SMP is

• Weeks 1 to 6: nine-tenths of average weekly earnings before tax.
• Weeks 7 to 39: £194.32 a week or nine-tenths of average weekly earnings, whichever is lower.
• Tax and National Insurance are deducted, as with normal pay.

You can offer more through a company maternity scheme, but GOV.UK says your maternity leave and pay policies must be clear and available to staff.

When leave can start, and the 2 weeks that are compulsory

The earliest maternity leave can start is 11 weeks before the expected week of childbirth, unless the baby arrives early, in which case leave starts the day after the birth. Employees must take at least 2 weeks off after the birth, or 4 weeks if they work in a factory. If the baby is born early, the employee gives you the birth certificate or a document signed by a doctor or midwife, and you write to confirm the new end date of their leave.

The notice rules, in order

1. At least 15 weeks before the baby is due, the employee tells you the due date and when they want leave to start. It doesn't have to be in writing unless you ask.
2. They can change the start date with 28 days' notice.
3. You confirm their leave start and end dates in writing within 28 days.
4. They give you 28 days' notice of the date they want SMP to start, usually the same as their leave start.
5. They can change their return-to-work date with 8 weeks' notice.

You can't refuse maternity leave or change how much leave an employee takes. You can refuse SMP if they don't give the 28 days' notice and have no reasonable excuse.

Proof of pregnancy

Before you pay SMP you need proof of the pregnancy, usually a doctor's letter or a MATB1 maternity certificate, which midwives and doctors usually issue 20 weeks before the due date. The employee should give it to you within 21 days of the SMP start date, though you can agree to accept it later. GOV.UK says you don't have to pay SMP if you haven't received proof of the due date 13 weeks after the SMP start date. Keep a record of the proof.

If an employee doesn't qualify

Give them form SMP1 within 7 days of your decision. They must receive it within 28 days of their request for SMP or of the birth, whichever is earlier. The form helps them claim Maternity Allowance from the government instead.

Reclaiming SMP as an employer

Employers can usually reclaim most of the SMP they pay, even if they pay more than the statutory amount, and small employers who qualify for Small Employers' Relief can reclaim the full amount plus an extra amount on top. GOV.UK also notes you still have to pay SMP even if you stop trading. Most UK payroll software handles the reclaim through your normal payroll submissions, and free payroll tools usually cover SMP calculations too.

Employment rights during maternity leave

GOV.UK is clear that an employee's employment rights, such as the right to pay, holidays and returning to a job, are protected during maternity leave. Holiday keeps building up during maternity leave too, so plan for that leave being taken around the return date.

Special cases

• A very premature birth, 15 weeks or more before the due date, means calculating SMP in payroll software that supports it or by hand.
• Employees still qualify for leave or pay if the baby is stillborn after the start of the 24th week of pregnancy, or dies after being born.
• Agency workers, directors and educational workers have different entitlement rules.

My verdict

Run the GOV.UK calculator the day an employee tells you she's pregnant, put every notice date in your diary, and confirm her leave dates in writing within 28 days. The pay rules are fixed; what goes wrong is the paperwork timing, and that's entirely in your hands.

Another statutory entitlement is sick leave, which our guide to UK statutory sick entitlement explains.

Frequently asked questions

How much is Statutory Maternity Pay?

As of October 2026, GOV.UK says SMP is nine-tenths of average weekly earnings for 6 weeks, then £194.32 a week or nine-tenths of average weekly earnings, whichever is lower, for 33 weeks.

How long is Statutory Maternity Pay paid for?

Up to 39 weeks.

Who qualifies for SMP?

Employees on your payroll in the qualifying week with at least 26 weeks' continuous employment, average earnings of at least £125 a week, correct notice and proof of pregnancy.

Is SMP taxed?

Yes. Tax and National Insurance are deducted.

What if an employee doesn't qualify for SMP?

Give them form SMP1 within 7 days of your decision so they can claim Maternity Allowance instead.

When can maternity leave start?

The earliest is 11 weeks before the expected week of childbirth, unless the baby is born early.

What proof of pregnancy does an employer need?

Usually a doctor's letter or a MATB1 maternity certificate, given within 21 days of the SMP start date.

Can an employer refuse maternity leave?

No. GOV.UK says you can't refuse maternity leave or change the amount of leave an employee wants to take.