Employer’s Guide to Maternity Pay in the UK: Rates, Rules, and Retention

Maternity pay refers to the income an employee receives while they are on maternity leave after having a baby. It is important to note that it differs from maternity leave. 

Maternity leave is the time an employee is legally entitled to take away from work following childbirth. In the UK, employees can take up to 52 weeks of maternity leave. This consists of:

• 26 weeks of Ordinary Maternity Leave
• 26 weeks of Additional Maternity Leave

Maternity pay refers to the financial payments employees receive during part of that leave period.

The main form of maternity pay is Statutory Maternity Pay UK (SMP). Statutory maternity pay in the UK is a government regulated payment that eligible employees receive for up to 39 weeks during maternity leave. Employers pay SMP through payroll and most businesses can reclaim a large portion of the payment from HMRC. Workforce planning platforms like Protime HR and workforce management software help HR teams forecast absences, manage schedules, and maintain visibility across departments during periods of leave.
 

Statutory maternity pay in follows a fixed structure set by UK legislation.

Employees who qualify can receive maternity pay for up to 39 weeks.

The payment structure is as follows.

These rates apply to UK maternity pay in 2026 unless the government updates statutory rates for the new tax year.

Average weekly earnings are normally calculated using the employee’s pay during the eight weeks before the qualifying week. Payroll teams must ensure this calculation is accurate to avoid compliance issues.

Some employers offer enhanced maternity packages which provide higher payments than statutory maternity leave pay UK. These enhanced benefits are part of company policy and can support employee retention and workplace satisfaction.

Understanding how much maternity pay UK employers must provide is important for budgeting, payroll management, and workforce planning.

Not every employee automatically qualifies for statutory maternity pay. Employers must verify that employees meet the eligibility requirements before processing payments.

Employees qualify for statutory maternity pay UK if they:

• Have worked for their employer continuously for at least 26 weeks by the end of the 15th week before the baby is due
• Earn at least the Lower Earnings Limit for National Insurance contributions
• Provide a MATB1 form confirming the pregnancy and expected due date
• Give the required notice of maternity leave

Employees must normally inform their employer about their maternity leave plans at least 15 weeks before the expected week of childbirth.

For HR teams, maternity pay eligibility involves reviewing employment records, verifying earnings thresholds, and confirming documentation such as the MATB1 form. Clear HR processes help ensure employees who qualify receive statutory maternity pay while maintaining accurate payroll records.
 

If an employee does not qualify for statutory maternity pay, they may still be eligible for financial support through Maternity Allowance.

Maternity Allowance is a government benefit designed to support individuals who do not qualify for SMP. This may include employees who have recently changed jobs, individuals with lower earnings, or those who are self employed. For example, self employed individuals may be eligible for Maternity Allowance rather than statutory maternity pay.

Eligible individuals may receive up to £187.18 per week for up to 39 weeks, depending on their employment history and earnings.

Employers still have an important role. If an employee does not qualify for SMP, HR teams must provide the employee with an SMP1 form explaining why they are not eligible. The employee can then apply for Maternity Allowance through the government.

This ensures employees still have access to financial support during maternity leave.
 

Managing maternity leave requires coordination between HR and payroll teams. Employers must calculate statutory maternity pay accurately and process payments through payroll.

HR teams also need to track maternity leave dates and maintain clear documentation, including MATB1 forms, employee notifications, and pay calculations.

Workforce management software such as Protime simplifies leave tracking, payroll coordination, and record keeping. These tools help HR teams stay organised, improve workforce visibility, and support compliance with UK maternity pay regulations.
 

Planning ahead helps organisations manage maternity leave without disrupting operations. Once leave dates are confirmed, HR teams should prepare coverage and workload plans.

Some businesses arrange temporary cover through fixed term or temporary staff. Others redistribute responsibilities across the team with clear handovers to ensure projects continue smoothly. Real-time scheduling and workforce visibility tools can make it easier for managers to identify staffing gaps early and plan temporary cover more effectively.

It is also important to plan for the employee’s return to work. Maintaining appropriate communication and agreeing return arrangements in advance can support a smoother transition.

Many organisations use workforce management tools to track leave periods, manage schedules, and maintain visibility across teams during extended absences.With solutions like Protime workforce scheduling software, organisations can better coordinate staffing levels and minimise operational disruption during maternity leave periods.

Supporting employees during maternity leave helps improve retention and workplace engagement. HR teams should maintain appropriate communication during leave so employees stay informed without feeling pressured to return early.

It is also helpful to plan return to work arrangements in advance. Clear discussions about responsibilities, timelines, and expectations can make the transition smoother.

Where possible, organisations should consider flexible scheduling such as phased returns or adjusted working hours. These approaches can help employees balance work and family responsibilities while returning to their role.

By combining clear policies, accurate payroll processes, and effective workforce planning, employers can manage maternity leave fairly and efficiently. Many organisations use Protime workforce management software to simplify leave management, coordinate staffing, and support HR teams with better workforce visibility during extended employee absences.
 

How much is maternity pay in the UK?

Statutory maternity pay provides 90 percent of average weekly earnings for the first six weeks, followed by £187.18 per week or 90 percent of earnings, whichever is lower, for the next 33 weeks.

Who pays the 90 percent maternity pay?

The employer pays statutory maternity pay through payroll. Most employers can reclaim a significant portion of these payments from HMRC.

Can employees receive full pay on maternity leave?

Yes, some employers offer enhanced maternity packages which provide full pay for part of the maternity leave period before switching to statutory maternity pay.

Do employees still receive the £500 maternity grant?

Some parents may qualify for the Sure Start Maternity Grant, which is a one off payment of £500 designed to help with the costs of a new baby.

How do employers calculate statutory maternity pay?

Employers calculate statutory maternity pay using the employee’s average weekly earnings during the eight weeks before the qualifying week. Payroll systems typically perform this calculation.

How long do employers pay maternity pay?

Employers pay statutory maternity pay for up to 39 weeks, although employees can take up to 52 weeks of maternity leave in total.

Understanding maternity pay in the UK is essential for employers managing maternity leave and payroll compliance. HR teams must verify eligibility, calculate payments accurately, and maintain clear documentation.

Beyond legal requirements, maternity leave policies also influence employee wellbeing, retention, and workplace culture.

Many organisations use workforce management tools to simplify maternity leave tracking, payroll coordination, and workforce planning. These systems give HR teams visibility into staffing levels and help businesses maintain productivity while supporting employees during maternity leave.

By combining clear policies, accurate payroll processes, and effective workforce planning, employers can manage maternity leave fairly and efficiently.