Statutory Maternity Leave and Statutory Maternity Pay are two separate entitlements with different rules, and confusing them is the most common source of misunderstanding. This guide sets out how long each lasts, who qualifies, how the pay is calculated and what the arithmetic looks like for two different salaries.
Leave and pay are not the same thing
Statutory Maternity Leave is time off work with your job protected. Statutory Maternity Pay (SMP) is money paid by your employer during some of that time. According to GOV.UK, Statutory Maternity Leave is 52 weeks, and SMP is paid for up to 39 weeks. The two do not line up exactly: the leave is longer than the pay.
That gap matters for planning. Of the 52 weeks, 39 can attract SMP, which leaves 13 weeks (52 minus 39) with no statutory pay at all. Some employers offer more generous schemes than the statutory minimum, usually set out in a contract or staff handbook, so it is worth checking what your own employer provides before assuming the statutory figures are the whole picture.
The distinction also explains why some people qualify for one and not the other. The rules for leave are less demanding than the rules for pay, as the eligibility section below shows.
How the 52 weeks of leave are structured
GOV.UK describes the 52 weeks as two parts. The first 26 weeks are called Ordinary Maternity Leave and the later 26 weeks are called Additional Maternity Leave. The labels are historical, and in everyday terms they simply describe the first and second halves of the year.
Nobody has to take the full year. GOV.UK states that you do not have to take all 52 weeks, although there is a compulsory minimum: you must take 2 weeks’ leave after your baby is born, or 4 weeks if you work in a factory.
On timing, GOV.UK says the earliest you can usually start your leave is 11 weeks before the expected week of childbirth. If the baby arrives early, leave starts the day after the birth. Anyone planning a handover therefore has a window rather than a fixed date, and the actual start depends on the choices made and on when the baby arrives.
Who qualifies for leave?
The test for leave is about employment status rather than length of service. GOV.UK says you must be an employee, not a “worker”, to get Statutory Maternity Leave. It then adds that it does not matter how long you have been with your employer, how many hours you work or how much you get paid.
That is a broad entitlement. A new starter and a long-serving colleague are treated alike for the purpose of leave, as are part-time and full-time employees. The distinction between “employee” and “worker” is the one that can catch people out, because some people who think of themselves as employees are classed differently in law. Anyone unsure of their status can ask their employer or an advice service such as Acas or Citizens Advice.
One exclusion appears in the official guidance: GOV.UK states that you cannot get Statutory Maternity Leave if you have a child through surrogacy.
Who qualifies for pay, and what is the earnings test?
Pay has stricter conditions. According to GOV.UK, to receive SMP you must meet each of the following:
- Continuous employment. You must have worked for your employer continuously for at least 26 weeks, continuing into the “qualifying week”. GOV.UK defines the qualifying week as the 15th week before the expected week of childbirth.
- Earnings. You must earn on average at least £129 a week, as stated on the GOV.UK eligibility page at the time of writing.
- Notice and proof. You must give your employer the correct notice and proof that you are pregnant.
The guidance also covers some difficult circumstances. You can still qualify if your baby is born early, is stillborn after the start of your 24th week of pregnancy, or dies after being born. GOV.UK also states that you cannot get SMP if you go into police custody during your maternity pay period.
If you are refused SMP, GOV.UK says your employer must give you form SMP1 within 7 days of making their decision. You may then be eligible for Maternity Allowance instead, which is a separate payment not covered in detail here.
What do the pay rates look like?
SMP follows a two-stage pattern. GOV.UK sets it out as follows:
| Period | What is paid |
|---|---|
| First 6 weeks | 90% of your average weekly earnings, before tax |
| Next 33 weeks | £194.32 or 90% of your average weekly earnings, whichever is lower |
| Remaining 13 weeks of leave | No statutory pay |
Because the figure for the later weeks is “whichever is lower”, the flat rate acts as a ceiling. For anyone whose 90% figure exceeds £194.32, the pay drops sharply after week 6. For anyone whose 90% figure is below £194.32, the pay stays the same throughout the 39 weeks.
GOV.UK also notes that SMP is paid in the same way as wages, so tax and National Insurance are deducted. The amounts in this guide are therefore before those deductions, and the money arriving in a bank account will be lower.
The £194.32 figure is the rate shown on the GOV.UK pay page as of 16 October 2026. Statutory rates are normally reviewed periodically, so anyone planning leave in a future period should check the current GOV.UK page rather than relying on a figure printed here.
A worked example for two different salaries
The following illustrative arithmetic uses the GOV.UK rates above. The salaries are invented round numbers for demonstration, and the totals are before tax and National Insurance.
Average weekly earnings of £600
- First 6 weeks: 90% of £600 is £540 a week, so 6 × £540 = £3,240.
- Next 33 weeks: 90% of £600 is £540, which is higher than £194.32, so the flat rate applies. 33 × £194.32 = £6,412.56.
- Total SMP over 39 weeks: £3,240 + £6,412.56 = £9,652.56.
Average weekly earnings of £150
- First 6 weeks: 90% of £150 is £135 a week, so 6 × £135 = £810.
- Next 33 weeks: 90% of £150 is £135, which is lower than £194.32, so £135 applies. 33 × £135 = £4,455.
- Total SMP over 39 weeks: £810 + £4,455 = £5,265.
The comparison shows why the headline “90%” can be misleading. For the higher earner, the 90% rate applies for only 6 weeks, and the pay then falls from £540 to £194.32 a week, a large step down. For the lower earner, 90% holds for the whole 39 weeks. Anyone budgeting for leave benefits from mapping out the weekly figures in this way before the leave begins, rather than discovering the drop after week 6.
What happens to the 13 weeks without statutory pay?
Once the 39 weeks of SMP have ended, the remaining 13 weeks of the 52-week leave period carry no statutory pay. People handle this in different ways, and the choice is personal. Some return to work before the 52 weeks are up, some use savings, and some take the final weeks as unpaid leave. The statutory framework does not require any particular approach.
If you want to change your return date, GOV.UK says you must give your employer at least 8 weeks’ notice. That rule applies in both directions, whether you plan to come back earlier or later than originally agreed, so it is sensible to settle the plan early and put the change in writing.
Households may also want to look at the wider financial picture. The way earnings are measured, and how gaps in pay build across a career, is explored in the Magazine Talks guide to what the gender pay gap figure measures, which is useful background for understanding why time out of work can have lasting effects on income.
Planning ahead: questions worth asking early
The statutory minimums are a floor, and a few practical questions can make the process smoother. The following points are drawn from the rules above rather than from any one employer’s policy.
- Is the status “employee” or “worker”? This decides whether leave applies.
- Has the 26-week mark been reached by the qualifying week? This decides whether SMP applies, and it is worth counting back 15 weeks from the expected week of childbirth to find the date.
- Do average earnings reach the £129 threshold? If not, Maternity Allowance may be the alternative route.
- What does the contract or handbook say? Enhanced schemes may sit above the statutory minimum.
- When is the return planned? Changing the date later needs at least 8 weeks’ notice.
Wellbeing around the end of leave deserves attention too. Returning to work is a transition, and the same principles of open conversation with a manager that apply to other health and life stages are discussed in the Magazine Talks piece on menopause at work and the support available. The context is different, but the practical advice about asking early and putting arrangements in writing carries over.
Finally, a return to work often prompts a fresh look at what to wear and what still fits. If that is on the list, the Magazine Talks guide to a wardrobe audit offers a calm way to approach it without buying anything unnecessary.
Reading the numbers with confidence
Statutory Maternity Leave and Pay is easier to follow once it is split into its parts: 52 weeks of protected leave, 39 weeks of possible pay, an employment test for leave, and a service and earnings test for pay. The two-stage rate, 90% of earnings and then the lower of £194.32 or 90%, explains most of the surprises people meet in practice. Checking the current GOV.UK figures, reading your contract and working through your own weekly numbers before leave starts are the three steps that turn the rules into a workable plan.
This article offers general information based on published guidance and is not legal or financial advice. Rates and rules change, and individual circumstances differ, so check the current GOV.UK pages or speak to your employer, Acas or Citizens Advice.
Sources: GOV.UK (Maternity pay and leave: Pay); GOV.UK (Maternity pay and leave: Leave); GOV.UK (Maternity pay and leave: Eligibility)
