Keeping In Touch days - up to 10 days you can work during maternity leave without ending the leave or losing SMP. Paid at your normal salary rate (top-up by employer). Useful for: team meetings, training, project work. Voluntary - cannot be forced. Up to 20 SPLIT (Shared Parental Leave In Touch) days available during ShPL.

Will my pension contributions continue during maternity leave?

Yes - employer must continue pension contributions during paid maternity leave (39 weeks SMP period) at the rate based on your normal pre-maternity salary. Your contributions reduce to match what you receive (lower). Unpaid maternity leave (weeks 40-52): no obligation to continue contributions, but some employers do voluntarily.

What is enhanced maternity pay?

Above-statutory maternity pay offered by some employers. Common patterns: 90% pay for 6 weeks (same as statutory) then 50%/75%/100% for further period. Each employer different - check Maternity Policy. Civil Service: 26 weeks at full pay. NHS: 8 weeks full + 18 weeks half + 13 weeks SMP. Many tech firms: 6 months full pay.

How does salary sacrifice continue during maternity?

Salary sacrifice arrangements (pension, EV, cycle to work) generally continue but at reduced rate matching reduced pay. Maternity payments under SMP cannot be reduced by salary sacrifice (would breach minimum SMP rules). Pension contribution sacrifice from SMP requires careful structuring - consult HR. Most employers pause non-essential sacrifices.

What happens to my P11D benefits during maternity?

Company car, private medical insurance, etc. typically continue as employer-provided benefits. Reported on P11D for the tax year as normal. Some employers offer "benefits continued" during maternity even if salary is reduced - check Maternity Policy + employment contract.

What's the right to flexible working after maternity?

Employment Rights Act 1996 gives employees right to request flexible working from day 1 (changed from 6-month qualifying period in April 2024). Employer must consider seriously + can only refuse on specified business reasons. New mothers commonly request: reduced hours, compressed weeks, work from home days, term-time only. Successful for ~80% of UK new-mother requests.

When does childcare start counting?

You can claim 30 Hours Free + Tax-Free Childcare from earlier than expected: 30 Hours from age 9 months (April 2024 expansion). TFC from any age birth to 11 (or 17 if disabled). Practical: most parents take 9-12 months maternity then use childcare from 9-12 months. Some return earlier with workplace nursery or family help.

Should I take full 52 weeks or shorter maternity?

Financial trade-off: full 52 weeks = 13 unpaid weeks (cost £6,000+). Shorter: more pay but less time with baby. Optimal often: full SMP period (39 weeks paid) then return. If financially able + employer offers enhanced pay, full 52 weeks more common. Use Shared Parental Leave to share with partner if want flexibility.

How does HICBC interact with return to work?

Returning to work + earning above £60,000 triggers HICBC. If you claim Child Benefit, higher-earning parent owes the charge. Mitigation: salary sacrifice into pension to drop adjusted net income below £60,000. £5,000 sacrifice on £65k salary eliminates HICBC for 2-child family while building pension. See our HICBC mitigation guide .

Practical guide

UK Maternity Pay + Return to Work 2026/27

Complete UK maternity pay + return to work guide - SMP/enhanced rates, KIT days, pension protection, flexible working, childcare timing, HICBC interaction on return.

SMP timeline 2026/27

Week	Pay rate
1-6	90% of average weekly earnings (no cap)
7-39	Lower of £194.32/week or 90% of AWE
40-52	Unpaid (Maternity Leave continues, no pay)

Return-to-work financial decisions

Childcare cost calculation: typical nursery £55-£80/day = £14,000-£20,000/year per child
30 Hours Free + Tax-Free Childcare: reduces by £7,000-£10,000/year
Flexible working request: 4-day week common ask, sometimes 3-day or compressed
HICBC check: if returning to £60k+ income, plan pension sacrifice
Pension top-up: catch up on missed contributions during leave

Worked example: return at £58,000 with 2-year-old, 4-day week

4-day week salary: £46,400
Take-home: ~£36,200
30 Hours Free: ~£6,840 saving
Tax-Free Childcare top-up: ~£1,400 saving
Net cost of childcare: ~£4,800/year
Net household income after childcare: ~£31,400

Frequently asked questions

What are KIT days?
Keeping In Touch days - up to 10 days you can work during maternity leave without ending the leave or losing SMP. Paid at your normal salary rate (top-up by employer). Useful for: team meetings, training, project work. Voluntary - cannot be forced. Up to 20 SPLIT (Shared Parental Leave In Touch) days available during ShPL.
Will my pension contributions continue during maternity leave?
Yes - employer must continue pension contributions during paid maternity leave (39 weeks SMP period) at the rate based on your normal pre-maternity salary. Your contributions reduce to match what you receive (lower). Unpaid maternity leave (weeks 40-52): no obligation to continue contributions, but some employers do voluntarily.
What is enhanced maternity pay?
Above-statutory maternity pay offered by some employers. Common patterns: 90% pay for 6 weeks (same as statutory) then 50%/75%/100% for further period. Each employer different - check Maternity Policy. Civil Service: 26 weeks at full pay. NHS: 8 weeks full + 18 weeks half + 13 weeks SMP. Many tech firms: 6 months full pay.
How does salary sacrifice continue during maternity?
Salary sacrifice arrangements (pension, EV, cycle to work) generally continue but at reduced rate matching reduced pay. Maternity payments under SMP cannot be reduced by salary sacrifice (would breach minimum SMP rules). Pension contribution sacrifice from SMP requires careful structuring - consult HR. Most employers pause non-essential sacrifices.
What happens to my P11D benefits during maternity?
Company car, private medical insurance, etc. typically continue as employer-provided benefits. Reported on P11D for the tax year as normal. Some employers offer "benefits continued" during maternity even if salary is reduced - check Maternity Policy + employment contract.
What's the right to flexible working after maternity?
Employment Rights Act 1996 gives employees right to request flexible working from day 1 (changed from 6-month qualifying period in April 2024). Employer must consider seriously + can only refuse on specified business reasons. New mothers commonly request: reduced hours, compressed weeks, work from home days, term-time only. Successful for ~80% of UK new-mother requests.
When does childcare start counting?
You can claim 30 Hours Free + Tax-Free Childcare from earlier than expected: 30 Hours from age 9 months (April 2024 expansion). TFC from any age birth to 11 (or 17 if disabled). Practical: most parents take 9-12 months maternity then use childcare from 9-12 months. Some return earlier with workplace nursery or family help.
Should I take full 52 weeks or shorter maternity?
Financial trade-off: full 52 weeks = 13 unpaid weeks (cost £6,000+). Shorter: more pay but less time with baby. Optimal often: full SMP period (39 weeks paid) then return. If financially able + employer offers enhanced pay, full 52 weeks more common. Use Shared Parental Leave to share with partner if want flexibility.
How does HICBC interact with return to work?
Returning to work + earning above £60,000 triggers HICBC. If you claim Child Benefit, higher-earning parent owes the charge. Mitigation: salary sacrifice into pension to drop adjusted net income below £60,000. £5,000 sacrifice on £65k salary eliminates HICBC for 2-child family while building pension. See our <a href="/uk-hicbc-planning-mitigation-strategies-2026-27-guide" class="underline">HICBC mitigation guide</a>.