UK Statutory Maternity Pay (SMP) 2026/27: Complete Guide

Q What is the SMP rate for 2026/27?

£194.32 per week for 2026/27 (up from £187.18 in 2025/26, £184.03 in 2024/25). Uprated annually by CPI September figure, set in the Social Security (Up-rating of Benefits) Order. SMP runs 39 weeks total with two distinct rate periods: First 6 weeks: 90% of average weekly earnings (NO CAP - high earners get full 90%). Next 33 weeks: the LOWER of £194.32 or 90% of average weekly earnings - effectively the rate applies as a cap on the 90% formula. For low earners whose 90% is below £194.32, they continue at 90% throughout. Statute: Part XII Social Security Contributions and Benefits Act 1992 + Statutory Maternity Pay (General) Regulations 1986. Maternity leave is up to 52 weeks total (39 weeks paid via SMP + 13 weeks unpaid AML "Additional Maternity Leave"). Employees can return to work earlier than 52 weeks with notice.

Q Who is eligible for SMP?

Five conditions ALL must be met (Regulation 4 SMP (General) Regulations 1986): (1) Continuous employment: 26+ weeks ending with the Qualifying Week (week 15 before Expected Week of Childbirth - EWC). So conception April 2026 with November 2026 EWC: employee must have been employed by 31 May 2026 (~24 weeks before EWC). (2) Average weekly earnings: at least the Lower Earnings Limit £129 (£129/week for 2026/27 = £6,708/year). Below LEL = no SMP entitlement (Maternity Allowance from DWP instead). (3) Continuous employment continuing into the Qualifying Week - must still be employed by the employer in that week. (4) Pregnancy notification: notify employer at least 15 weeks before EWC, with MATB1 medical certificate from midwife/doctor (issued from 20 weeks pregnant). (5) UK tax + NI: must be UK-based for NI purposes. Failing any condition: employer issues form SMP1 within 7 days, employee can claim Maternity Allowance from DWP as fallback.

Q What is the Qualifying Week (QW) and how does it work?

Qualifying Week is the 15th week before the Expected Week of Childbirth (EWC). EWC is the Sunday of the week the baby is due (per MATB1 medical certificate). Counting backwards: EWC week → 14 weeks earlier → 15 weeks earlier = QW. Worked example: baby due Wednesday 12 November 2026. EWC = Sunday 8 Nov to Saturday 14 Nov 2026 (the week containing the due date). 15 weeks before EWC = week starting Sunday 27 July 2026. So QW = 27 July to 2 August 2026. Key tests apply at QW: employee must have been continuously employed for 26+ weeks ending in QW; average weekly earnings calculated over 8 weeks ending in QW (or in some cases the relevant 8-week reference period under Regulation 21 SMP Regs). Pregnancy notification to employer must be at least 15 weeks before EWC = by the Saturday at the end of QW. Late notification (between EWC-15 and EWC-14): SMP can still be paid but starts late.

Q When does SMP start?

SMP can start any time from 11 weeks before EWC (so 4 weeks after QW) up to the day after birth. Employee chooses the start date by giving 28 days' notice to the employer (Regulation 22 SMP Regs). Three triggers force SMP to start regardless of plan: (1) Pregnancy-related absence: if employee is off work pregnant-related any time from 4 weeks before EWC, SMP starts on the day after the first day of absence. (2) Baby arrives early: SMP starts the day after birth (or earlier if employee was already on maternity leave). (3) Late: maximum start: the latest SMP can start is the day after birth - employee can't defer it further. Once SMP starts the 39-week clock runs continuously - you can't "pause" SMP except via specific KIT day arrangements. Returning to work for 1+ day (other than KIT day) before SMP ends terminates SMP for the remaining weeks.

Q What if I am self-employed?

Maternity Allowance (MA) applies instead of SMP. Paid by DWP, not employer. MA rate 2026/27: £194.32/week - same as SMP statutory rate. 39 weeks duration. Eligibility: employed or self-employed for at least 26 weeks in the 66 weeks before EWC; for weeks of employment GOV.UK also requires earnings of £30 a week or more in at least 13 weeks. Self-employed Class 2 contributions decide how much you get. The "Test Period" of 66 weeks lets you stack weeks of part-time work + self-employment + employment to qualify. Apply via MA1 form (from gov.uk or Jobcentre Plus) after 26th week of pregnancy. Includes people who do unpaid work in their self-employed spouse's or civil partner's business (Section 35B SSCBA 1992: £27/week for up to 14 weeks). GOV.UK lists Maternity Allowance as a tax-free benefit. Below £30/week earnings test: no MA entitlement, but can claim Universal Credit instead. Because it is not taxable, it does not add to your income for Income Tax.

Q Can employers reclaim SMP payments from HMRC?

Yes, mostly. Standard employers reclaim 92% of SMP paid out via reductions to their monthly PAYE bill (Section 167 SSCBA 1992 + Statutory Maternity Pay (Compensation of Employers) Regulations 1994). Small employers (those whose Class 1 NI liability in the last complete tax year before the qualifying week was £45,000 or less) reclaim 109% (100% of the SMP plus 9% compensation). Worked example: standard employer pays £8,000 SMP across 39 weeks. Reclaims 92% × £8,000 = £7,360 against PAYE. Net cost to employer £640 (the 8% retained). Same SMP at small employer: 109% × £8,000 = £8,720 reclaimed, £720 more than the SMP paid. The compensation is there to offset the employer's secondary Class 1 NI on the SMP, which is otherwise not reclaimable. Reclaim via the regular Employer Payment Summary (EPS) submission to HMRC - automatically nets off against PAYE bill due. No separate claim form.

Q How are SMP payments taxed?

SMP is treated as employment income - subject to BOTH Income Tax AND National Insurance like normal salary. Deducted at source via PAYE by the employer. The employee's tax code applies normally. Key tax-position implications: (1) SMP counts as earnings for Personal Allowance - high SMP combined with other income can push into higher bands. (2) Pension contributions during maternity: employees can continue pension contributions; employer must continue employer contributions on the employee's notional FULL salary (not the reduced SMP) under Equality Act 2010 + Pensions Act 2014 (Section 19 + Schedule 1). (3) Statutory pay reference for benefits: SMP weeks count as continuous service for redundancy + statutory rights. (4) Sick pay during maternity: cannot claim SSP while receiving SMP. (5) Universal Credit interaction: SMP counts as earnings for UC calculation; can affect UC payments. (6) Childcare reference: SMP recipient still counts as "working" for Tax-Free Childcare and 30 hours free childcare schemes during the SMP period.

Q What are Keeping In Touch (KIT) days?

Up to 10 days during maternity leave when the employee can work WITHOUT terminating their SMP entitlement (Regulation 12A SMP Regs, introduced April 2007). Used for: training, meetings, work-from-home days, transition planning, conference attendance. Employer and employee must AGREE in advance - employer cannot demand KIT day attendance; employee cannot demand to be paid for KIT day attendance. Payment for KIT days: contractually agreed between employer and employee - no statutory minimum. Common arrangements: full day's pay (matched against the SMP for that day - employee gets the higher of); OR pro-rata salary; OR specific KIT-day rate. 10-day cap: includes any work done during maternity leave - phone calls under 1 hour generally don't count, but longer engagement does. Exceeding 10 KIT days terminates SMP for the remaining weeks. The day is a "day" regardless of hours worked - 1 hour or 10 hours = 1 KIT day for the 10-day cap. Used by ~30% of UK SMP recipients to maintain career continuity during leave.

Q What happens if SMP is declined?

Employer issues form SMP1 within 7 days of receiving the request, explaining why SMP is not payable (Regulation 25 SMP Regs). Common reasons for refusal: (1) under 26 weeks continuous employment by QW; (2) average weekly earnings below LEL £129/week; (3) not still employed in QW; (4) late notification beyond limits. Employee has options: (a) ask the employer to RECONSIDER if there's been a calculation error; (b) ask HMRC for a formal DECISION via the HMRC Statutory Payments Disputes Team; (c) claim MATERNITY ALLOWANCE from DWP using the SMP1 as evidence of ineligibility. MA criteria are different (only need 26 weeks work in the 66-week test period vs employed-in-QW for SMP), so many SMP-ineligible workers qualify for MA. Time-sensitive: MA claim must be made within 3 months of becoming eligible. SMP1 from employer is the key document - keep safe. Late SMP1 issuance by employer (beyond 7 days): employee can complain to HMRC Statutory Payments Disputes Team for enforcement.

Q How does SMP interact with Shared Parental Leave?

SMP can be CURTAILED to enable Shared Parental Leave (SPL) under the Shared Parental Leave Regulations 2014. Employee notifies employer she intends to end maternity leave / SMP early, then she + her partner can share the remaining weeks of leave + Shared Parental Pay (ShPP) between them. ShPP rate matches SMP: £194.32/week for 2026/27. Worked example: take SMP for 12 weeks then curtail. Remaining 27 weeks (39 - 12) become available as ShPP, sharable between employee + partner in any pattern. Partner must meet their own eligibility tests (continuous employment 26+ weeks by QW + average earnings above LEL with their employer). ShPP is paid at the lower of £194.32 or 90% of average weekly earnings for every week, so the 90%-of-earnings rate of the first 6 SMP weeks does not carry over. Practical use: dad takes 4 weeks ShPP in autumn after mum returns to work, then 4 more weeks in winter. Provides flexibility but admin burden is significant - both employers + both employees must coordinate notifications + curtailment forms. ShPP curtailment notice (form SC10) is irrevocable once submitted.

Q What if I have twins or have multiple maternity periods close together?

Twins / multiples: same SMP entitlement as single birth. Only ONE 39-week SMP period regardless of number of babies. The biological reasoning is the maternity (recovery) component, not per-child allocation. No double SMP for twins. Multiple births DO affect Child Benefit (per-child rate) + Child Tax Credit interactions. Pregnancies close together: each new pregnancy entitles SMP IF the employee qualifies anew - 26+ weeks employment + LEL earnings during the new QW. Returning to work for at least 1 day between SMP periods restarts the continuous employment clock. The "average weekly earnings" calculation looks at the 8 weeks before each new QW, so earnings during the first maternity leave (paid SMP) DO count toward qualifying for the second SMP period. Common scenario: 12-month gap between births. First SMP April 2026 - July 2027. Second pregnancy starts April 2027 (during AML). New QW around January 2028. By then continuously employed throughout (maternity leave counts as employment), AWE calculated using 8 weeks ending in QW (could be partly SMP weeks at lower rate) - resulting SMP may be reduced vs first pregnancy.

Q What records does the employer need to keep?

The legal requirement: regulation 26 of the Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960) requires the employer to keep, for 3 years after the end of the tax year in which the maternity pay period ends, a record of: the first day of absence because of pregnancy or confinement; the weeks in which SMP was paid and the amount paid each week; and any week in the maternity pay period with no SMP payment, with the reason. The employer must also keep the MATB1 or other evidence of the expected week of confinement for the same period; a copy is enough only where the employer returns the certificate to the employee so she can claim a benefit (reg 26(3)). Payroll records of the SMP payments are also PAYE records, which regulation 97 of the Income Tax (PAYE) Regulations 2003 requires the employer to keep for not less than 3 years after the end of the tax year they relate to. GOV.UK adds the SMP reclaimed to its list of records to keep. Also worth keeping (good practice, not a separate statutory list): the pregnancy notification; any SMP1 issued; the average weekly earnings (AWE) calculation for the 8-week reference period; and KIT day records (dates worked and pay). HMRC compliance: Statutory Payments Disputes Team can request records during enquiry. Failure to maintain the prescribed records: penalty up to £3,000 (Section 113A(3) Social Security Administration Act 1992). Common deficiency: employers don't keep AWE calculation worksheets, just final figures. AWE for SMP includes overtime, bonuses, commission paid in the 8-week reference period - HMRC scrutinises these calculations on enquiry, particularly for high earners where the 90% × AWE figure for first 6 weeks is substantial. Use payroll software (BrightPay, Moneysoft, Xero Payroll) that auto-generates compliant records.