Definition
Statutory Maternity Leave in the UK is up to 52 weeks of leave for employees having a baby, made up of 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave. Eligible employees also receive Statutory Maternity Pay (SMP) for up to 39 weeks.
How UK maternity leave works
Every employee, as opposed to a worker, is entitled to Statutory Maternity Leave regardless of how long they have worked for you, how many hours they work or how much they are paid, provided they give the correct notice. Leave can usually start up to 11 weeks before the expected week of childbirth, and it starts automatically if the employee is off work with a pregnancy-related illness in the 4 weeks before that week. She does not have to take all 52 weeks, but must take at least 2 weeks after the birth, or 4 weeks if she works in a factory.
Employment rights are protected during leave, including pay rises, building up holiday and the right to return to work.
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Statutory Maternity Pay and how to calculate it
SMP is paid for up to 39 weeks. For the first 6 weeks it is 90% of the employee's average weekly earnings before tax. For the remaining 33 weeks it is £194.32 a week or 90% of average weekly earnings, whichever is lower, which is the 2026 to 2027 rate. To qualify, the employee must have worked for you continuously for at least 26 weeks into the qualifying week, the 15th week before the expected week of childbirth, and earn on average at least £129 a week.
For example, an employee with average weekly earnings of £500 receives £450 a week for the first 6 weeks, then £194.32 a week for the next 33 weeks, because that is lower than £450. SMP is paid the same way as wages, with tax and National Insurance deducted.
Notice and employer duties
At least 15 weeks before the due date, the employee should tell you when the baby is due and when she wants her leave to start. You must write to her within 28 days confirming her start and end dates. For SMP she must give at least 28 days' notice and proof of pregnancy, such as a MATB1 certificate. If she does not qualify for SMP, you must give her form SMP1 within 7 days of your decision, explaining why, so she can look at Maternity Allowance instead.
Employers can usually reclaim 92% of SMP from HMRC through the Employer Payment Summary, and more if the business qualifies for Small Employers' Relief.
Common mistakes
The usual errors are treating length of service as a condition for leave rather than for pay, miscalculating average weekly earnings, and forgetting that holiday keeps building up during maternity leave. Plan cover early and confirm the return date in writing.
Official sources
- GOV.UK: Maternity pay and leave
- GOV.UK: Maternity pay and leave, pay
- GOV.UK: Get help with statutory pay
Rules and rates change. Check the official source before you act on them.
Frequently asked questions
Statutory Maternity Leave is up to 52 weeks: 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave. Employees do not have to take all of it, but they must take at least 2 weeks after the birth, or 4 weeks if they work in a factory.
For the 2026 to 2027 tax year, SMP is 90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the next 33 weeks. Tax and National Insurance are deducted as with normal pay.
Yes, for employees. Statutory Maternity Leave does not depend on length of service, hours or pay, provided the correct notice is given. Statutory Maternity Pay is different: it needs 26 weeks of continuous employment into the qualifying week and average earnings of at least £129 a week.
Related terms
Part of the springhire HR glossary.


