Question 1

How is Statutory Maternity Pay (SMP) calculated?

Accepted Answer

SMP is paid for up to 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings (AWE). For the remaining 33 weeks you receive the lower of 90% of AWE or the flat rate (£187.18/week for 2026/27). Your AWE is calculated from your earnings in the 8 weeks (or 2 months if paid monthly) before the 15th week before your due date.

Question 2

Am I eligible for SMP?

Accepted Answer

To qualify for SMP you must: have worked for your employer continuously for at least 26 weeks into the 15th week before your due date (the 'qualifying week'); earn at least £123/week on average (the Lower Earnings Limit); and give your employer at least 28 days' notice and proof of pregnancy (MATB1 certificate). If you don't qualify for SMP, you may be eligible for Maternity Allowance instead.

Question 3

What is Maternity Allowance?

Accepted Answer

Maternity Allowance is a government benefit for people who don't qualify for SMP — for example, the self-employed, or employees who haven't worked for their employer long enough. It's paid at £187.18/week (2026/27) or 90% of your average weekly earnings if lower, for up to 39 weeks. You claim it through Jobcentre Plus, not your employer.

Question 4

How does Statutory Paternity Pay work?

Accepted Answer

Statutory Paternity Pay (SPP) is paid for 1 or 2 consecutive weeks at £187.18/week (2026/27) or 90% of your average weekly earnings if lower. To qualify you must have worked for your employer for 26 weeks by the 15th week before the due date, earn at least £123/week on average, and be the biological father, the mother's partner, or the adopter's partner.

Question 5

What is Shared Parental Leave (ShPP)?

Accepted Answer

Shared Parental Leave lets eligible parents share up to 50 weeks of leave and 37 weeks of Shared Parental Pay (ShPP) between them. ShPP is paid at £187.18/week (2026/27) or 90% of average weekly earnings if lower. Both parents must meet eligibility criteria and give their employers sufficient notice. ShPP can be taken in blocks, not necessarily continuously.

Question 6

Is SMP taxable?

Accepted Answer

Yes. SMP, SPP, and ShPP are all treated as earnings and are subject to income tax and National Insurance in the normal way. Your employer deducts tax and NI through PAYE. However, because the amounts are relatively low (especially the flat-rate weeks), many people on maternity leave will pay little or no tax during that period.

Question 7

Can my employer pay more than the statutory minimum?

Accepted Answer

Yes. Many employers offer enhanced maternity pay — for example, full pay for the first 12 or 26 weeks, or a top-up to full salary for the entire 39 weeks. This is entirely at the employer's discretion and should be set out in your employment contract or staff handbook. Enhanced maternity pay is also subject to income tax and NI.

Question 8

What happens to my pension during maternity leave?

Accepted Answer

During any period of paid maternity leave (including SMP), your employer must continue to make pension contributions as if you were working normally and earning your normal salary. You only need to contribute based on your actual SMP payments. During unpaid maternity leave (weeks 40–52), pension contributions stop unless your contract says otherwise.

Feature	SMP	MA
Who pays	Your employer	DWP / Jobcentre Plus
Duration	Up to 39 weeks	Up to 39 weeks
Rate	90% AWE then flat	90% AWE or flat
Taxable?	Yes	No
Eligibility	Employed 26+ weeks	Employed/self-employed
Claim via	Your employer	Jobcentre Plus

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