Maternity Allowance UK: A Complete Guide
Maternity Allowance is paid for up to 39 weeks at a weekly rate between £27 and £194.32 in the 2026-27 tax year, depending on the claimant's circumstances and National Insurance record [1]. Unlike a wage or Statutory Maternity Pay, it is a tax-free state benefit paid by the Department for Work and Pensions, not by an employer [7].
It exists for new parents who cannot claim Statutory Maternity Pay, most often the self-employed, those with short service, or those who have recently changed or left a job [4]. For an employer who finds a member of staff does not qualify for SMP, Maternity Allowance is the route the employee takes instead, and the employer has a specific form to issue first.
This guide explains how much Maternity Allowance is worth, who qualifies, how the 66-week test period works, how to claim with form MA1, and how the benefit interacts with tax and Universal Credit.
Key takeaways
- Maternity Allowance is paid for up to 39 weeks, at £194.32 or 90% of earnings for employed claimants, or £27 to £194.32 for the self-employed.
- It is claimed directly from the Department for Work and Pensions, not paid through an employer's payroll.
- Eligibility is tested over a 66-week period before the due date, requiring 26 weeks of work and 13 weeks of earnings at £30 or more.
- Maternity Allowance is tax-free, but it reduces any Universal Credit pound for pound.
- An employer who refuses Statutory Maternity Pay must issue form SMP1 so the employee can claim Maternity Allowance.
What Maternity Allowance is
Maternity Allowance is a benefit for pregnant women and new mothers who are not entitled to Statutory Maternity Pay from an employer [4]. It covers the same 39-week window as SMP, so a parent taking the full 52 weeks of leave has the final 13 weeks unpaid under either route [1].
Maternity Allowance and Statutory Maternity Pay
A claimant cannot receive both Maternity Allowance and Statutory Maternity Pay, because the two cover the same period and the same purpose [1]. The dividing line is eligibility: SMP is a payment from an employer to a qualifying employee, while Maternity Allowance is the fallback for those who do not meet the SMP tests [8].
A self-employed person paying Class 2 National Insurance can claim Maternity Allowance for 39 weeks, whereas an employee who fails the SMP service or earnings test falls back on it instead [6]. For a sole trader weighing the two, the how much maternity pay is worth comparison shows where each route lands. A sole-trader payroll setup also clarifies whether the business owner is an employee of their own company, which decides which route applies.
How much Maternity Allowance is worth
The amount depends on which of three situations the claimant is in. The table below sets out the rates before each is examined.
| Situation | Weekly amount | Duration |
|---|---|---|
| Employed or recently stopped work | £194.32 or 90% of average weekly earnings, lower of [[1]](https://www.gov.uk/maternity-allowance/what-youll-get) | Up to 39 weeks |
| Self-employed paying Class 2 National Insurance | £27 to £194.32, by National Insurance record [[1]](https://www.gov.uk/maternity-allowance/what-youll-get) | Up to 39 weeks |
| Unpaid work for a spouse or civil partner's business | £27 [[1]](https://www.gov.uk/maternity-allowance/what-youll-get) | Up to 14 weeks |
The standard rate for employed and recently employed claimants
A claimant who is employed or has recently stopped working receives £194.32 a week, or 90% of average weekly earnings if that is lower, for up to 39 weeks [1]. This mirrors the flat-rate phase of Statutory Maternity Pay, so a lower earner can receive a smaller weekly amount tied to their actual earnings [5].
The difference from SMP is structural rather than numerical: Maternity Allowance has no 90% first phase for the opening 6 weeks, so it is a flat amount throughout rather than an earnings-boosted one [8]. For an employed claimant who narrowly misses the SMP service test, this is usually the next best option [6].
The self-employed rate
A self-employed claimant receives between £27 and £194.32 a week, with the exact figure set by how many Class 2 National Insurance contributions were paid in the 66 weeks before the due date [1]. Paying enough Class 2 contributions secures the full £194.32, while gaps in the record reduce it [2].
Where the contribution record is incomplete, a claimant may initially be awarded £27 a week while the Department for Work and Pensions checks whether earlier contributions can be linked to the claim [1]. This is one reason self-employed parents are advised to keep their Class 2 position up to date well before a due date [6].
The £27 rate for unpaid work in a spouse's business
A third, narrower route pays £27 a week for up to 14 weeks where the claimant does unpaid work for the business of a spouse or civil partner [1]. The claimant is treated as having earnings equal to the Maternity Allowance Threshold of £30 a week, and the £27 figure is 90% of that threshold [6].
This route recognises unpaid labour in a family business that would otherwise leave the worker with no maternity entitlement at all [2]. It is the only one of the three capped at 14 weeks rather than 39, reflecting its lower contribution basis [1].
Who qualifies for Maternity Allowance
Eligibility turns on a fixed look-back window and a modest earnings test. The rules are designed to catch parents with a recent work history even if they are not currently employed.
The 66-week test period
The test period is the 66 weeks before the week the baby is due [2]. Within that window, a claimant must have been employed or self-employed for at least 26 weeks, and the weeks do not need to be consecutive [2].
A claimant whose job has ended still qualifies if they worked for at least 26 weeks inside the 66-week period, which is what makes Maternity Allowance available to people who have changed or left jobs during pregnancy [2]. The Department for Work and Pensions publishes a test period table so claimants can identify the exact weeks that count [3].
Earnings and the £30 threshold
Alongside the 26-week work test, a claimant must have been earning, or treated as earning, at least £30 a week in at least 13 of the 66 weeks [2]. As with the work test, those 13 weeks do not have to run together, so a pattern of irregular or seasonal work can still meet the bar [6].
The 13 highest-earning weeks in the test period are used to work out the average weekly earnings figure that sets the rate for employed claimants [1]. Because the weeks can be picked from anywhere in the window, a claimant with a few strong earning weeks can reach the full rate even on an uneven record [2].
How to claim Maternity Allowance
Maternity Allowance is not automatic and is not processed through any payroll. The claimant applies directly, and the employer's only involvement is confirming that SMP is not payable.
The MA1 form and timing
A claim is made on form MA1, which can be completed once the claimant has been pregnant for 26 weeks, with payments able to start 11 weeks before the due date [3]. The form asks for employment details across the 66-week test period, original payslips as proof of income, and proof of the due date such as the MATB1 certificate [3].
A decision usually follows within 20 working days of the claim [3]. Keeping clean payslip records is therefore worth the effort before any claim, and for occasional or family employers an instant payslip generator produces compliant payslips that double as the proof of income the MA1 requires [3].
The employer's role and form SMP1
An employer does not pay Maternity Allowance, but it sits at the start of the process when an employee does not qualify for Statutory Maternity Pay. If the employer decides the employee is not entitled to SMP, it must issue form SMP1 explaining why, which the employee then uses to support a Maternity Allowance claim [9].
Getting the SMP eligibility decision right is therefore the employer's responsibility, and an HMRC-recognised payroll software for SMEs flags whether the service and earnings tests are met before any SMP1 is issued [10]. Where an employer runs payroll for several businesses, a multi-client payroll dashboard keeps the SMP and SMP1 decisions consistent across clients, and the underlying figures can be checked against the SMP calculator walkthrough.
How Maternity Allowance interacts with tax and benefits
Two features set Maternity Allowance apart from a wage: its tax treatment and its effect on other benefits. Both matter when a parent works out their real household income during leave.
Tax-free status
Maternity Allowance is a tax-free state benefit, so no income tax or National Insurance is deducted from it [7]. This is a meaningful difference from Statutory Maternity Pay, which is treated as earnings and has PAYE income tax and Class 1 National Insurance taken off before payment [8].
For a lower earner, the tax-free status narrows the apparent gap between the two routes, because the headline Maternity Allowance figure is the amount actually received [7]. It does not, however, carry the 90% earnings boost that makes SMP more valuable in the first 6 weeks for higher earners [1].
Universal Credit
Maternity Allowance counts as income for Universal Credit, so it reduces any Universal Credit award pound for pound [11]. A parent receiving both will see the Universal Credit element fall by the amount of the Maternity Allowance [11].
Claiming Maternity Allowance can still open access to wider support, such as help towards childcare costs and additional Universal Credit amounts for children [11]. The interaction is worth modelling before a claim, because the net household position depends on the mix of benefits rather than the Maternity Allowance figure alone [6].
Conclusion
Maternity Allowance is the safety net beneath Statutory Maternity Pay: a 39-week, tax-free benefit for parents who cannot claim from an employer, paid at up to £194.32 a week or £27 for the narrower self-employed and family-business routes. It rests on a 66-week look-back, a 26-week work test and a 13-week earnings test, and it is claimed directly on form MA1 rather than through any payroll.
For an employer, the practical duty is narrow but important: judge SMP eligibility correctly and issue form SMP1 promptly when it is not met, so the employee can move on to a Maternity Allowance claim without delay. As statutory family support grows more layered, the dependable approach is a payroll system that settles the SMP question accurately on the first run.
Frequently asked questions
How much is Maternity Allowance a week in the UK?
Maternity Allowance is up to £194.32 a week, or 90% of average weekly earnings if that is lower, for employed and recently employed claimants over up to 39 weeks [1]. Self-employed claimants receive between £27 and £194.32 depending on their Class 2 National Insurance record, and a claimant doing unpaid work for a spouse's business receives £27 for up to 14 weeks [1].
Who can claim Maternity Allowance instead of statutory maternity pay?
Maternity Allowance is for people who cannot get Statutory Maternity Pay, including the self-employed and employees who fail the SMP service or earnings test [4]. The claimant must have worked for at least 26 weeks in the 66 weeks before the due date and earned at least £30 a week in at least 13 of those weeks [2].
Is Maternity Allowance taxable?
No. Maternity Allowance is a tax-free state benefit, so no income tax or National Insurance is deducted from it [7]. This differs from Statutory Maternity Pay, which is treated as earnings and has tax and National Insurance taken off before it reaches the employee [8].
When can a Maternity Allowance claim be made?
A claim can be made on form MA1 once the claimant has been pregnant for 26 weeks, and payments can start from 11 weeks before the due date [3]. The form needs employment details for the 66-week test period, original payslips and proof of the due date, and a decision usually arrives within 20 working days [3].
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