Maternity Pay Guide: SMP, Maternity Allowance & Shared Parental Leave UK
Everything you need to know about maternity pay in the UK — from eligibility and rates to financial planning for your leave.
Key Maternity Pay Facts (2025/26)
39 weeks
Total paid maternity leave (SMP)
90%
Of your pay for the first 6 weeks
£184.03/wk
Flat rate for remaining 33 weeks
What Is Statutory Maternity Pay (SMP)?
Statutory Maternity Pay is a weekly payment from your employer while you're on maternity leave. It's the legal minimum your employer must pay if you meet the eligibility criteria — though many employers offer enhanced packages on top of SMP.
Eligibility Requirements
To qualify for SMP in 2025/26, you must meet all of the following conditions:
- 26 weeks continuous employment — you must have worked for your employer continuously for at least 26 weeks by the 15th week before your expected due date (known as the “qualifying week”)
- Minimum earnings of £123 per week — your average weekly earnings in the 8 weeks before the qualifying week must be at least £123 (the Lower Earnings Limit for 2025/26)
- Proper notice — you must give your employer at least 28 days' notice before you want your SMP to start
- Proof of pregnancy — usually a MATB1 certificate from your midwife or doctor, issued after 20 weeks of pregnancy
For full eligibility details, see the official GOV.UK maternity pay and leave guidance.
SMP Rates and Duration
SMP is paid for a maximum of 39 weeks and is split into two payment periods. Here's how it breaks down for someone earning £35,000 per year (£673.08 per week):
| Period | Duration | Rate | Example (£35k salary) |
|---|---|---|---|
| First 6 weeks | 6 weeks | 90% of average earnings | £605.77/wk |
| Weeks 7–39 | 33 weeks | £184.03/wk or 90% (lower) | £184.03/wk |
| Total | 39 weeks | — | £9,706.61 |
Note: SMP is subject to income tax and National Insurance deductions, just like your normal salary. Your employer deducts these before paying you.
SMP at Different Salary Levels
The total amount of SMP you receive depends heavily on your salary, particularly during the first 6 weeks when you get 90% of your earnings. Here's what to expect at different income levels:
| Annual Salary | Weekly Earnings | First 6 Weeks Total | Remaining 33 Weeks | Total SMP |
|---|---|---|---|---|
| £20,000 | £384.62 | £2,076.92 | £6,072.99 | £8,149.91 |
| £25,000 | £480.77 | £2,596.15 | £6,072.99 | £8,669.14 |
| £30,000 | £576.92 | £3,115.38 | £6,072.99 | £9,188.37 |
| £40,000 | £769.23 | £4,153.85 | £6,072.99 | £10,226.84 |
| £50,000 | £961.54 | £5,192.31 | £6,072.99 | £11,265.30 |
Notice how the “Remaining 33 Weeks” column is the same for all salaries above around £10,600. That's because once your 90% rate exceeds £184.03 per week, you receive the flat statutory rate instead. The real difference in total SMP comes entirely from the first 6 weeks.
Maternity Allowance: The Alternative
If you don't qualify for SMP — perhaps because you're self-employed, you changed jobs recently, or your earnings are below the threshold — you may be eligible for Maternity Allowance (MA) instead. This is paid directly by the Department for Work and Pensions (DWP).
| Feature | SMP | Maternity Allowance |
|---|---|---|
| Eligibility | 26 weeks service + £123/wk earnings | 26 of 66 weeks employed or self-employed |
| First 6 weeks | 90% of average earnings | £184.03/wk or 90% (lower) |
| Weeks 7–39 | £184.03/wk or 90% (lower) | Same rate throughout |
| Paid by | Your employer | DWP (government) |
| Taxable? | Yes | No |
| Duration | 39 weeks | 39 weeks |
One important distinction: Maternity Allowance is not taxable, whereas SMP is. This can make MA slightly more favourable for some lower earners in practice. For full details on eligibility and how to claim, visit GOV.UK Maternity Allowance.
Shared Parental Leave (SPL)
Shared Parental Leave gives parents more flexibility in how they divide time off after a baby is born. Instead of the mother taking all 52 weeks, parents can share up to 50 weeks of leave and 37 weeks of pay between them.
How SPL Works
- The mother must end her maternity leave early (she must take at least 2 weeks after birth as compulsory maternity leave)
- The remaining weeks are converted into a shared pool that either parent can take
- Parents can take leave at the same time, in turns, or in blocks
- Shared Parental Pay (ShPP) is £184.03 per week or 90% of average earnings, whichever is lower
- Both parents must give their employers at least 8 weeks' notice
Example: If a mother takes 20 weeks of maternity leave, the remaining 30 weeks of leave (and up to 17 weeks of pay) can be shared. Her partner could take 15 weeks off while she returns to work, then she could take another 15 weeks later.
SPL can be particularly beneficial for higher-earning mothers who want to return to work sooner while their partner takes over childcare. For full details, see GOV.UK Shared Parental Leave and Pay.
Planning Your Finances During Maternity Leave
Maternity leave typically means a significant drop in income, especially after the first 6 weeks. Here are practical steps to prepare financially:
Budget for reduced income
Map out your income month by month for the full 39 weeks. After week 6, your pay drops significantly. Use our take-home pay calculator to understand your current take-home, then plan around the reduced SMP amount.
Check your enhanced maternity pay
Many employers offer maternity pay above the statutory minimum. Check your contract or speak to HR — some companies pay full salary for 3–6 months, which makes a huge difference to your finances.
Consider the pension impact
Your employer must continue pension contributions based on your normal salary during SMP, but your own contributions will be based on your actual pay. Check whether you can maintain higher contributions to protect your retirement savings.
Apply for Child Benefit
Child Benefit is worth £26.05 per week for your first child (£1,354.60 per year). Even if you or your partner earns over £60,000, it's worth claiming to protect your State Pension record through National Insurance credits.
Build a buffer before leave
If possible, save 2–3 months' worth of essential expenses before your maternity leave starts. This cushion helps cover the gap between your normal salary and SMP, especially during the £184.03/week period.
When to Start Maternity Leave
You can start maternity leave any time from 11 weeks before your due date. The timing has financial implications worth considering:
Starting later (1–2 weeks before due date)
- + More weeks of full salary before baby arrives
- + More paid weeks available after birth
- - Less time to prepare and rest before the birth
Starting earlier (4–6 weeks before due date)
- + More time to rest and prepare
- + Less stress in late pregnancy
- - Fewer paid weeks remaining after birth
Remember, if your baby arrives before your planned start date, your maternity leave and SMP begin automatically on the day after the birth. Many women find starting 1–2 weeks before their due date strikes the right balance between financial and personal wellbeing.
Calculate Your Maternity Pay
Use our free calculator to see exactly how much SMP you'll receive based on your earnings.
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