Statutory Maternity Pay
(SMP)
The minimum pay an employer must provide to eligible employees during maternity leave. Paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £184.03 per week or 90% of earnings (whichever is lower) for the remaining 33 weeks.
To qualify for SMP, an employee must have at least 26 weeks' continuous employment by the 15th week before the expected week of childbirth (the 'qualifying week') and average weekly earnings at or above the lower earnings limit (£125/week for 2025/26). SMP is paid for up to 39 weeks: 90% of average weekly earnings for weeks 1–6, then the statutory flat rate of £187.18 per week (2025/26) or 90% of earnings if lower, for weeks 7–39. Employers recover 92% of SMP from HMRC (or 103% for small employers eligible for Small Employers Relief). Employees are also entitled to up to 52 weeks of statutory maternity leave regardless of length of service. Mothers can share up to 50 weeks of leave (and 37 weeks of pay) with a partner through Shared Parental Leave. SMP cannot be withheld if the employee does not return to work.
Related terms
Related guides
Maternity, Paternity and Shared Parental Leave
New parents in the UK have important statutory rights to take time off work and receive pay during leave. Understanding maternity, paternity, and shared parental leave helps you plan your family and protect your employment.
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Maternity Benefits Overview
If you are pregnant or have recently had a baby, there are several financial benefits available to support you. The main forms of support include Statutory Maternity Pay (SMP) paid by your employer, Maternity Allowance (MA) for those who do not qualify for SMP, the Sure Start Maternity Grant for families on low incomes, and the Best Start Grant in Scotland. Understanding which payments you qualify for — and when to claim — can make a significant difference to your finances during this period.
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