UK Maternity Pay and Return to Work 2026/27
UK maternity pay 2026/27 - SMP rates, KIT days, pensions during leave, flexible working, childcare support and the High Income Child Benefit Charge on return.
SMP timeline 2026/27
| Week | Pay |
|---|---|
| 1-6 | 90% of average weekly earnings (no cap) |
| 7-39 | Lower of £194.32 a week or 90% of average weekly earnings |
| 40-52 | Unpaid statutory leave unless your employer pays more |
SMP is taxable and subject to National Insurance like normal pay. The maternity pay calculator works out your weekly amounts.
Return-to-work money decisions
- Childcare: get quotes from local providers early; in England, check when your child becomes eligible for funded hours and apply for the code before the term you need it.
- Tax-Free Childcare: up to £2,000 a year per child of government top-up on what you pay a registered provider. It cannot be combined with childcare vouchers or Universal Credit childcare costs.
- Flexible working: a request can be made from day one; decide what pattern you want before you return.
- High Income Child Benefit Charge: if your adjusted net income on return will be above £60,000, look at pension salary sacrifice.
- Pension: check whether your contributions fell during unpaid leave and whether you want to top them up.
Worked example: returning on a four-day week
A £58,000 full-time salary on a four-day week is £46,400. With no pension or student loan, in England, 2026/27 take-home is about £36,928 a year (£3,077 a month), against £44,197 full time. The day off costs £7,270 a year after tax and NI, less than the £11,600 of gross pay given up, because part of that pay would have been taxed at the higher rate. Figures from our salary calculator; childcare costs vary too much by area to model here.
Related pages
Frequently asked questions
What are KIT days?
Keeping in touch days: you can do up to 10 days of work for your employer during statutory maternity leave without ending the leave or losing SMP for that week (Maternity and Parental Leave etc. Regulations 1999, reg 12A). Both sides have to agree - your employer cannot require them. Acas says pay for KIT days should be agreed in advance and must be at least the minimum wage; paying your normal day rate is the simplest option. During Shared Parental Leave there are separate SPLIT days, up to 20 per employer.
Do pension contributions continue during maternity leave?
In an occupational pension scheme, the maternity equality rule in the Equality Act 2010 s.75 means time on maternity leave is treated as if you were working for membership and benefits, while your own contributions can be based on what you are actually paid (s.75(7)). For unpaid additional maternity leave the rule does not require benefits to keep accruing (s.75(9)). Check your scheme rules for how your employer applies this.
What is enhanced maternity pay?
Contractual maternity pay above SMP that some employers offer, often a period at full or part pay before or alongside SMP. Terms vary widely and may require a minimum length of service or a commitment to return for a set period, with repayment if you do not. Your employer's maternity policy and contract set out what applies.
How does salary sacrifice work during maternity leave?
It depends on the scheme and the contract. Your SMP itself must still be paid in full. Many employers keep non-cash benefits such as a sacrifice car or cycle scheme going during leave; how they do that alongside reduced pay is set by the scheme terms, so ask your payroll or HR team before you start leave.
Can I ask to work flexibly when I come back?
Yes. Employees can make a flexible working request from their first day in a job. The employer must deal with it in a reasonable manner and can refuse only for a good business reason; if a request is not handled reasonably you can take it to an employment tribunal. Common requests are fewer days, compressed hours, home working on some days or term-time working.
When can I get help with childcare costs?
In England, working parents can get Free Childcare for Working Parents of 30 hours a week for 38 weeks of the year from when a child is 9 months old, subject to an income test (neither parent with adjusted net income over £100,000). Tax-Free Childcare adds £2 for every £8 you pay in, up to £2,000 a year per child (£4,000 if disabled), for children aged 11 or under (16 or under if disabled), across the UK. Scotland, Wales and Northern Ireland run their own funded-hours schemes.
Should I take the full 52 weeks?
Statutory maternity leave is up to 52 weeks, of which up to 39 can carry SMP and the last 13 are usually unpaid unless your employer pays more. The cost of the unpaid weeks is your normal pay for that period; the trade-off against time with your child is personal. Shared Parental Leave lets you share some of the leave and pay with a partner.
How does the High Income Child Benefit Charge affect my return?
If you or your partner claims Child Benefit and either of you has adjusted net income above £60,000, the higher earner pays a charge of 1% of the Child Benefit for every £200 above that, until it equals the Child Benefit at £80,000. Salary sacrifice into a pension lowers adjusted net income, so on a £65,000 salary a £5,000 sacrifice takes you to the threshold and removes the charge. See our HICBC mitigation guide.