Understanding your rights to Statutory Maternity Pay (SMP) in the UK is crucial when planning for your growing family. Knowing how much support you can receive during your maternity leave helps ensure financial stability while you focus on welcoming your new baby.
As of 2025, SMP continues to provide eligible employees with essential financial assistance. With regulations frequently updated, it’s important to be aware of the latest rates, eligibility requirements, and claiming procedures.
This guide offers an updated, easy-to-understand breakdown of everything you need to know about Statutory Maternity Pay in 2025, ensuring you are well-informed about your entitlements and able to plan effectively for your maternity journey.
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is a government-backed benefit available to eligible employees in the UK who are taking maternity leave. It is designed to provide financial support to new mothers while they take time off work to care for their baby.
SMP is paid by employers and helps ensure that employees still receive income during a period when they are away from their jobs due to childbirth.
This support plays a key role in helping families adjust to the early stages of parenthood. It also provides peace of mind for working mothers, allowing them to focus on their child without the immediate pressure of returning to work.
SMP is processed through the usual payroll system, giving recipients continued access to income in a familiar way.
Understanding what SMP is and how it works can help expectant mothers plan ahead and feel more secure during their maternity leave.
Who Qualifies for Statutory Maternity Pay in the UK?
Statutory Maternity Pay (SMP) is financial support provided to eligible employees in the UK during maternity leave. To receive SMP, you need to meet certain conditions set by the government. These rules help ensure that only those with stable employment and proper documentation can access the benefit.
SMP Eligibility Requirements
You are eligible for SMP if you:
- Have been employed continuously for 26 weeks into the qualifying week.
- Earn at least £125 a week before tax.
- Provide proof of pregnancy (MATB1 form).
- Give at least 28 days’ notice of when you want SMP to start.
If any of these requirements are not met, you may not qualify for SMP and could instead be eligible for Maternity Allowance. Ensuring you meet these basic criteria is crucial to securing your entitlement.
Impact of Employment Status on SMP
Your employment status affects SMP eligibility:
- Full-time and part-time employees qualify if conditions are met.
- Agency workers and casual workers may also qualify depending on consistent earnings.
- Self-employed individuals are not eligible for SMP.
If you’re employed under PAYE with regular earnings and continuous employment, you likely qualify.
However, if your employment is irregular or classified differently, alternative benefits like Maternity Allowance may apply. Confirm your status early to avoid complications in claiming maternity pay.
How is Statutory Maternity Pay Calculated?
Statutory Maternity Pay (SMP) calculations are based on your average weekly earnings during a specific reference period.
This period usually covers the last eight weeks leading up to the end of the qualifying week. Your employer will calculate 90% of your gross average weekly earnings for the first six weeks of your maternity leave.
Afterward, for the remaining 33 weeks, you receive either £187.18 or 90% of your weekly earnings, whichever is lower. It’s important to maintain steady earnings during this reference period to maximize your SMP. Using a maternity pay calculator can simplify this process.
Using a Maternity Pay Calculator
To estimate your SMP:
- Access the official Government Maternity Pay Calculator.
- Enter your employment start date and due date.
- Provide details of your average weekly earnings.
- Review your estimated SMP breakdown.
The calculator will display how much you are entitled to over the 39 weeks. Using this tool early in your pregnancy planning can help you anticipate your financial situation and adjust accordingly.
Keeping your earnings stable during the reference period is vital for an accurate calculation and maximum entitlement.
Example Calculation Table
| Example | First 6 Weeks | Next 33 Weeks |
| Employee earns £200/week | £180/week (90%) | £180/week (90%) |
| Employee earns £300/week | £270/week (90%) | £187.18/week (lower amount) |
Understanding how SMP is calculated helps you plan your finances with confidence during maternity leave. Use official tools and keep your earnings consistent to make the most of your entitlement.
How Much is Statutory Maternity Pay?
In 2025, Statutory Maternity Pay (SMP) in the UK provides financial support for 39 weeks. For the first six weeks, you are entitled to receive 90% of your average weekly earnings before tax.
After this initial period, for the next 33 weeks, you receive either £187.18 per week or 90% of your average weekly earnings, whichever is lower.
The amount is processed in the same way as your regular wages, with deductions for tax and National Insurance. Understanding these rates ensures you can plan your finances accurately during your maternity leave without unexpected shortfalls.
Timeline of Maternity Leave and Pay
Maternity leave and pay typically follow this timeline:
| Timeline | Details |
| 11 weeks before due date | Earliest maternity leave start |
| Baby born early | SMP starts automatically |
| First 6 weeks | 90% of average weekly earnings |
| Next 33 weeks | £187.18 or 90% of earnings (lower amount) |
This timeline ensures that employees understand exactly when their pay starts and ends, helping them manage their maternity leave effectively.
Planning around this schedule can help you make better financial decisions during your time off.
Maternity Pay vs Maternity Allowance: What’s the Difference?
While Statutory Maternity Pay (SMP) and Maternity Allowance both support expectant mothers financially, they differ significantly in eligibility and payment.
SMP is available to employees who meet employment and earnings requirements. It is paid by the employer and taxed.
Maternity Allowance, on the other hand, is for those who do not qualify for SMP, such as self-employed individuals or those with irregular employment. It is paid by Jobcentre Plus and is not subject to tax deductions.
| Feature | Statutory Maternity Pay | Maternity Allowance |
| Paid By | Employer | Jobcentre Plus |
| Eligibility | Employees with minimum earnings and continuous employment | Self-employed, agency workers, others |
| Taxed | Yes | No |
| Amount | 90% of earnings or £187.18/week | Up to £172.48/week |
Understanding the difference helps you determine the correct benefit to apply for based on your working status and ensures timely financial support during maternity leave.
How to Claim Your Statutory Maternity Pay in the UK?
Claiming Statutory Maternity Pay (SMP) involves timely communication with your employer and proper documentation.
Steps To Claim SMP?
- Notify your employer at least 28 days before your chosen start date for SMP.
- Provide a MATB1 certificate from your doctor or midwife as proof of pregnancy.
- Confirm your start date for maternity leave and SMP payments in writing if requested.
Once notified, your employer must respond within 28 days to confirm your eligibility, payment amounts, and the schedule.
If your employer decides you are not eligible for SMP, they must issue a form SMP1 explaining the reason. Ensure that your documentation is complete and deadlines are respected to avoid delays.
Using the maternity planner tool can help you organise your paperwork and timings effectively. Preparing these documents early will give you peace of mind and ensure you receive the financial support you’re entitled to.
What Happens if You Don’t Qualify for SMP?
If you don’t qualify for Statutory Maternity Pay (SMP), don’t worry. There are alternative options available:
- Your employer must issue a form SMP1 explaining why SMP was denied.
- Apply for Maternity Allowance through Jobcentre Plus, typically aimed at self-employed, part-time, or recently employed individuals.
- Maternity Allowance provides up to £172.48 a week for up to 39 weeks.
To apply for Maternity Allowance:
- Complete the MA1 claim form available online.
- Provide proof of income and work history.
- Submit medical proof of your pregnancy, like the MATB1 certificate.
Even without qualifying for SMP, you can still access financial support through these channels. It’s essential to act quickly after receiving your SMP1 form to ensure a smooth transition to Maternity Allowance and to avoid gaps in your maternity pay.
How is Statutory Maternity Pay Taxed?
Statutory Maternity Pay (SMP) is treated as regular income and is subject to Income Tax and National Insurance deductions. Your employer will deduct these amounts in the same way as with your normal wages.
Although SMP may reduce your overall annual income, potentially lowering your tax liability for the year, deductions are calculated during each pay period based on your earnings at that time.
Bonuses, sick pay, and other taxable benefits received during the calculation period can affect the tax you pay on your SMP.
Understanding these deductions is crucial to managing your expectations about take-home pay during maternity leave. If you overpay tax while on maternity leave, you might be eligible for a tax refund after the end of the tax year.
Conclusion
Securing your financial stability during maternity leave starts with understanding your rights around Statutory Maternity Pay (SMP) in the UK.
In 2025, SMP remains a crucial benefit for working mothers, offering consistent support through the early stages of parenthood.
From eligibility criteria to the calculation of payments, every step ensures that employees are protected during one of life’s most important transitions.
Remember, providing the necessary documentation early and understanding your employment status can make a significant difference in your maternity pay experience.
If you are not eligible for SMP, alternative options like Maternity Allowance ensure no mother is left unsupported. Stay proactive, stay informed, and focus on what matters most, welcoming your new baby with confidence and peace of mind.
FAQs About Statutory Maternity Pay in UK
How long can you stay on maternity leave in the UK?
You can take up to 52 weeks of maternity leave, combining 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave.
What is the difference between Statutory Maternity Pay and Maternity Allowance?
Statutory Maternity Pay is paid by your employer, while Maternity Allowance is paid by the Jobcentre Plus if you are not eligible for SMP.
Can self-employed workers get maternity pay?
Self-employed workers do not qualify for SMP but can apply for Maternity Allowance if they meet the required criteria.
Does SMP increase with multiple pregnancies?
No, SMP does not increase for multiple pregnancies; the payment amount remains the same regardless of expecting twins or more.
Is Statutory Maternity Pay affected by unpaid leave?
Yes, unpaid leave during the calculation period can lower your average weekly earnings and impact your SMP entitlement.
What happens to maternity pay if you resign during maternity leave?
If you resign during maternity leave, you are still entitled to receive SMP for the full 39 weeks, provided you met eligibility requirements.
Are bonuses included in maternity pay calculations?
Bonuses paid during the relevant period are included when calculating your average weekly earnings for Statutory Maternity Pay.
