What Is Statutory Maternity Pay?

Statutory Maternity Pay is the legal minimum an employer must pay an eligible employee while she is on maternity leave, worth up to 39 weeks of pay at 90% of average weekly earnings followed by a flat rate of £194.32 a week for the 2026-27 tax year ^[1]. It is a statutory entitlement, not a discretionary benefit, and an employer cannot opt out of it for staff who qualify.

It sits alongside the separate right to maternity leave, which can run for up to 52 weeks. The pay covers the first 39 of those weeks; the final 13 are unpaid unless the contract says otherwise ^[2]. The employer pays the money through payroll and reclaims most of it from HMRC.

This guide explains what Statutory Maternity Pay is, who is entitled to it, how long it lasts, what the employer has to do, and how it differs from Maternity Allowance for those who do not qualify.

Key takeaways

• Statutory Maternity Pay is the legal minimum maternity pay an employer must provide to eligible employees.
• It lasts up to 39 weeks: 6 weeks at 90% of average weekly earnings, then 33 weeks at £194.32 or 90% of earnings if lower.
• To qualify, an employee needs 26 weeks of continuous service and average earnings of at least £129 a week.
• Maternity leave can last 52 weeks; Statutory Maternity Pay covers the first 39.
• Employees who do not qualify may claim Maternity Allowance from the Department for Work and Pensions instead.

What Statutory Maternity Pay actually is

Statutory Maternity Pay is a payment made by the employer to an employee who is off work to have a baby ^[3]. It is the floor set by law: an employer may offer a more generous contractual maternity scheme, but it can never pay less than the statutory amount to an employee who meets the conditions.

The payment is treated as earnings, which means it goes through payroll with PAYE income tax and Class 1 National Insurance deducted in the usual way ^[1]. It is distinct from maternity leave itself, which is the right to time off; an employee can be on maternity leave without receiving Statutory Maternity Pay if she does not meet the earnings or service tests. Handling both correctly is a standard requirement for any HMRC-recognised payroll software for SMEs, and a routine part of running small business payroll.

Who qualifies

Two tests decide eligibility, and an employee must pass both. The first is continuous service, and the second is an earnings test measured against the Lower Earnings Limit ^[4].

The employee also has to give proper notice and proof. She must tell the employer at least 28 days before she wants the pay to start, and provide a MATB1 maternity certificate from a midwife or doctor, normally issued from the 20th week of pregnancy ^[6]. An employer who decides an employee does not qualify must issue form SMP1 within 7 days and explain why ^[7].

How long it lasts and how much it pays

Statutory Maternity Pay runs for a maximum of 39 weeks, split into two phases. The first 6 weeks pay 90% of average weekly earnings with no cap. The next 33 weeks pay the lower of the flat rate, £194.32 a week, or 90% of average weekly earnings ^[1].

Average weekly earnings are worked out over an 8-week relevant period ending with the last payday before the qualifying week closes ^[8]. For an occasional employer needing a one-off compliant payslip, an instant payslip generator covers the statutory deductions without a full software rollout.

What the employer has to do

The employer carries several duties once an employee gives notice. It must confirm the leave and pay arrangements, pay the correct amount each pay period, and report it under Real Time Information ^[3]. Statutory Maternity Pay must be paid even if the employee has said she does not intend to return to work afterwards ^[4].

The cost is largely reclaimable. A standard employer recovers 92% of the Statutory Maternity Pay paid out, and a small employer, one whose Class 1 National Insurance liability was £45,000 or less in the previous tax year, recovers 100% plus a 9% compensation payment, totalling 109% ^[9]. The recovery is claimed through the Employer Payment Summary, which accountants managing several clients handle through a payroll bureau platform that reports each employer's position.

Keeping the employment relationship alive

Maternity leave does not break the employment contract. Holiday continues to accrue, pension contributions carry on, and the employee retains the right to return to her job ^[2]. An employee can also work up to 10 keeping in touch days during leave without losing any Statutory Maternity Pay ^[10]. Holiday that builds up during leave is then calculated on the usual averaging basis, set out in the guide to the holiday pay 52-week average. These continuing obligations are part of why maternity cases need careful payroll handling rather than a simple pause.

How it differs from Maternity Allowance

Not everyone qualifies for Statutory Maternity Pay. The self-employed, and employees who fail the service or earnings tests, may instead claim Maternity Allowance, paid by the Department for Work and Pensions rather than the employer ^[11].

The two cannot be claimed at the same time. The route an individual takes depends entirely on employment status and whether the qualifying conditions for Statutory Maternity Pay are met ^[12].

Conclusion

Statutory Maternity Pay is best understood as the legal minimum an employer owes an eligible employee during maternity leave: 6 weeks at 90% of earnings, then up to 33 weeks at a capped flat rate, all run through payroll and largely reclaimed from HMRC. It is separate from the right to leave, which is longer and available more widely.

For an employer, the obligation is firm but the financial burden is modest once recovery is taken into account. As statutory family pay continues to expand, knowing precisely what each payment is, who qualifies and how it is reported remains a core part of running a compliant payroll.

Frequently asked questions

Is statutory maternity pay the same as maternity leave?

No. Maternity leave is the right to take time off work, lasting up to 52 weeks, while Statutory Maternity Pay is the money paid during part of that leave, lasting up to 39 weeks ^[2]. An employee can be on maternity leave without qualifying for Statutory Maternity Pay if she does not meet the service or earnings tests ^[4].

Who pays statutory maternity pay, the employer or the government?

The employer pays Statutory Maternity Pay through its normal payroll ^[3]. The employer then reclaims most of the cost from HMRC: 92% for a standard employer and 109% for a small employer, claimed through the Employer Payment Summary ^[9].

Can an employee on a casual or zero-hours contract get statutory maternity pay?

It depends on status and earnings, not the contract label. An employee qualifies if she has 26 weeks of continuous service into the qualifying week and average weekly earnings of at least £129 ^[4]. Someone genuinely self-employed cannot get Statutory Maternity Pay but may claim Maternity Allowance instead ^[12].

What happens if an employee does not return to work after maternity leave?

Statutory Maternity Pay must still be paid in full, even if the employee has told the employer she will not be coming back ^[4]. The employer cannot recover paid Statutory Maternity Pay from the employee, although a more generous contractual maternity scheme may include a repayment condition for the enhanced portion above the statutory minimum ^[3].