Maternity leave and pay in the United Kingdom
Reviewed by Mellow Editorial Team, HR & payroll content team
Eligible employees in the UK can take up to 52 weeks of maternity leave, regardless of how long they have worked for their employer. Statutory Maternity Pay (SMP) is available to those who meet qualifying conditions, paid for up to 39 weeks.
Who qualifies for maternity leave
All employees are entitled to 52 weeks of maternity leave from day one of employment — this is a strengthened day-one right under the Employment Rights Act 2025. It does not matter how many hours they work or how long they have been with the company.
Maternity leave is split into two parts:
- Ordinary Maternity Leave (OML): the first 26 weeks
- Additional Maternity Leave (AML): the following 26 weeks
Employees can choose to take less than 52 weeks, but compulsory maternity leave rules mean they cannot return to work within two weeks of giving birth (four weeks if they work in a factory).
Who qualifies for Statutory Maternity Pay
SMP has separate qualifying conditions from maternity leave itself. To receive SMP, an employee must:
- have worked for you continuously for at least 26 weeks by the end of the 15th week before their expected week of childbirth (known as the "qualifying week")
- earn at least the Lower Earnings Limit for National Insurance in the eight weeks leading up to the qualifying week
- give you at least 28 days' notice and provide a MATB1 form (a certificate of expected week of childbirth, issued by a midwife or GP)
If an employee does not qualify for SMP — for instance because they haven't reached the service threshold — they may still be able to claim Maternity Allowance directly from the Department for Work and Pensions. That is worth making clear to them early.
How much SMP is paid
SMP is paid for up to 39 weeks:
- First six weeks: 90% of the employee's average weekly earnings, with no upper cap
- Remaining 33 weeks: the statutory flat rate (set each April) or 90% of average weekly earnings if that is lower
You run SMP through payroll in the normal way, deducting income tax and National Insurance as usual. HMRC reimburses most employers 92% of SMP paid; smaller employers who qualify for Small Employers' Relief can reclaim 103%, which effectively covers their National Insurance costs on top of the full SMP amount.
Average weekly earnings are calculated using the employee's actual gross pay over the eight weeks (or two months if paid monthly) ending on the last payday before the qualifying week. Bonuses and irregular pay count if they fall within that period, so it is worth being precise.
Notice, timing and keeping in touch
Employees must tell you they are pregnant by the 15th week before their due date, or as soon as reasonably practicable. They must confirm when they want their maternity leave to start — no earlier than 11 weeks before the expected week of childbirth.
Once you receive proper notice, you have 28 days to write back confirming the expected return date.
During maternity leave, employees can take up to 10 Keeping in Touch (KIT) days without losing their SMP or bringing the leave to an end. KIT days are voluntary — both you and the employee must agree to them. They are useful for training, team meetings or handover work, and you pay the employee their normal rate for any KIT day worked (SMP is offset against this).
Employees on maternity leave continue to accrue their full statutory annual leave entitlement of 5.6 weeks (28 days for a five-day week). Many employers encourage staff to use accrued holiday before or after maternity leave rather than carry large amounts over.
Returning to work
An employee returning after OML (the first 26 weeks) has the right to return to exactly the same job. After AML, they have the right to return to the same job or, if that is not reasonably practicable, a suitable alternative on no less favourable terms.
Employees must give eight weeks' notice if they want to return earlier than their confirmed return date. You cannot refuse an early return, but you can ask for notice to manage cover arrangements.
Any employee who is made redundant while on maternity leave has additional protection. Under rules that came into force in 2024, the right to be offered a suitable alternative vacancy (where one exists) applies from the point pregnancy is confirmed and extends for 18 months after birth. This is one of the most significant protections in this area, and getting it wrong carries real legal risk.
Enhanced maternity pay — anything above the statutory minimum — is entirely at your discretion. If you offer it, make sure the policy is written down clearly, applied consistently, and that any conditions (such as a requirement to repay if the employee does not return for a set period) are documented in the contract or a standalone policy.
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