Maternity Pay
Maternity pay is the income a mother receives during her maternity leave, either as Statutory Maternity Pay (SMP) or enhanced company maternity pay.
benefits
Category
intermediate
Difficulty
6 min read
Read time
2025-01-15
Updated
Definition
Short definition
Maternity pay is the income a mother receives during her maternity leave, either as Statutory Maternity Pay (SMP) or enhanced company maternity pay.
Detailed explanation
Maternity pay provides financial support to mothers during their maternity leave, allowing them to take time off work before and after having a baby without losing their income entirely.
In the UK, eligible employees receive Statutory Maternity Pay (SMP) for up to 39 weeks. The first 6 weeks are paid at 90% of average weekly earnings, followed by 33 weeks at a flat rate or 90% of earnings if lower.
Many employers offer enhanced maternity pay schemes that provide better pay, often full salary for a period, making it easier for new mothers to take the leave they need.
Practical guidance
How it works
Employees must notify their employer of pregnancy and intended leave date by the 15th week before the due date. The employer assesses SMP eligibility and pays SMP through payroll, then reclaims most of the cost from HMRC.
Best practices
Offer enhanced maternity pay to attract talent
Use software to calculate SMP accurately
Keep in touch with employees on leave
Plan for coverage during maternity absences
Legal context
Legal basis
Social Security Contributions and Benefits Act 1992, Statutory Maternity Pay Regulations
Jurisdiction: UK
Key provisions
SMP paid for up to 39 weeks
First 6 weeks at 90% of average earnings
Remaining 33 weeks at £184.03 or 90% if lower (2024-25)
Must have worked for employer for 26 weeks by 15th week before due date
Official source
Frequently asked questions
How much Statutory Maternity Pay will I receive?
SMP is paid for 39 weeks: the first 6 weeks at 90% of your average weekly earnings, followed by 33 weeks at £184.03/week or 90% of earnings if lower. Enhanced company schemes may offer more.
When should I tell my employer I'm pregnant?
You must tell your employer about your pregnancy no later than the 15th week before your due date (roughly 25 weeks pregnant). You'll also need to provide a MATB1 certificate from your midwife or GP.
Can I work during maternity leave?
You can work up to 10 "Keeping in Touch" (KIT) days during maternity leave without affecting your SMP. These are optional and must be agreed with your employer.
Related glossary terms
Statutory Maternity Pay
Statutory Maternity Pay (SMP) is UK maternity pay for 39 weeks: 6 weeks at 90% of earnings then 33 weeks at £184.03/week or 90% (whichever is lower).
Maternity Leave
Maternity leave is time off work for pregnant employees before and after childbirth, with statutory protections and pay entitlements.
Paternity Pay
Paternity pay is the income a father or partner receives when taking paternity leave after the birth or adoption of a child.
Shared Parental Leave
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them in the first year after their child's birth or adoption.