What Maternity Allowance pays in 2026/27
Maternity Allowance provides income during pregnancy and after childbirth when Statutory Maternity Pay is unavailable. It is administered by the Department for Work and Pensions rather than paid through an employer's payroll.
Under the 2026/27 uprating applying from 6 April 2026, GOV.UK states that eligible employed or recently employed claimants can receive up to £194.32 a week, or 90% of average weekly earnings if that is lower, for up to 39 weeks.
| Claimant's circumstances | Potential 2026/27 payment | Maximum duration |
|---|---|---|
| Employed or recently stopped working and passes both tests | £194.32 a week or 90% of average weekly earnings, whichever is lower | Up to 39 weeks |
| Self-employed and treated as having paid sufficient Class 2 National Insurance contributions | Up to £194.32 a week | Up to 39 weeks |
| Self-employed without sufficient Class 2 contribution treatment | A lower weekly rate may apply while contribution records are resolved | Up to 39 weeks |
| Unpaid work for a spouse or civil partner's business | A lower fixed rate may apply if the specific assisting-spouse conditions are met | Up to 14 weeks |
The table summarises GOV.UK and DWP rules for 2026/27. Confirm the exact rate attached to your claim and current National Insurance record before making financial commitments.
Important: Maternity Allowance is not the same as Statutory Maternity Pay. Ask your employer for form SMP1 if they decide you do not qualify for SMP; DWP may require it as evidence.
The eligibility test: 26 weeks of work and 13 weeks of earnings
DWP checks your work history across a 66-week test period ending with the week before your baby is due. GOV.UK says you must normally have been employed or self-employed for at least 26 weeks within that period.
You must also have earned at least £30 a week in any 13 weeks of the test period. The weeks do not have to be consecutive, and work for different employers can count.
- Changed jobs: Work completed before changing employer can still fall within the 66-week period.
- Stopped working: You may qualify even if you are no longer working when the claim begins.
- Multiple jobs: DWP can consider earnings from more than one employer when applying the earnings test.
- Self-employment: Eligibility and the amount can depend on your HMRC registration and Class 2 National Insurance position.
This makes Maternity Allowance particularly relevant to agency workers, people on short contracts and workers who started a new job too late to qualify for SMP. Use SupportFund's benefits calculator guidance to check whether other household support could sit alongside the award.
Practical tip: For employed claimants, DWP allows the 13 earnings weeks to be selected from the test period. Submit payslips from your strongest eligible weeks rather than assuming DWP will automatically identify the most favourable evidence.
Maternity Allowance or Statutory Maternity Pay?
Statutory Maternity Pay is usually the first route for an employee who meets the employment and earnings conditions. Maternity Allowance is the alternative when those conditions are not met, not an optional replacement for a valid SMP entitlement.
For 2026/27, GOV.UK states that SMP is paid at 90% of average weekly earnings for the first six weeks. The remaining 33 weeks are paid at £194.32 a week or 90% of average weekly earnings if lower.
| Feature | Maternity Allowance | Statutory Maternity Pay |
|---|---|---|
| Who pays? | DWP | Employer through payroll |
| Typical qualifying route | Work in 26 of the 66 test-period weeks, plus the earnings test | Continuous employment and earnings conditions set by GOV.UK |
| First six weeks | Standard calculation applies | 90% of average weekly earnings |
| Tax treatment | Not taxable, according to GOV.UK | Tax and National Insurance may be deducted |
| Claim evidence | MA1 form, proof of due date and earnings evidence | Notice and maternity evidence supplied to employer |
If an employer refuses SMP, request a written explanation and form SMP1 promptly. Where the decision appears wrong, contact HMRC's Statutory Payment Dispute Team rather than losing time waiting for the employer to reconsider informally.
How to claim without delaying your first payment
GOV.UK says you can claim Maternity Allowance once you have been pregnant for 26 weeks. Payments can normally start from the 11th week before the baby is due.
- Download and complete form MA1 from GOV.UK or request a paper form.
- Provide your MATB1 certificate or other accepted evidence confirming the expected week of childbirth.
- Include original payslips covering the earnings weeks you want DWP to assess.
- Include form SMP1 where an employer has refused Statutory Maternity Pay.
- For self-employment, check that HMRC holds the correct start date and National Insurance record.
DWP says a claim can generally be backdated by no more than three months, so a late application can permanently reduce the amount received. Do not wait until after the birth merely because employment evidence is still being collected.
Claim warning: Keep copies of the completed MA1 form, payslips and SMP1 before posting original evidence. Ask DWP how to supply missing documents if a deadline is approaching rather than postponing the entire claim.
If delayed income leaves you short of food, heating or essential baby items, check emergency help available to households and charitable and local grant options. SupportFund.co.uk helps families find practical safety-net support while benefit decisions are pending.
How the payment affects Universal Credit and other support
Maternity Allowance is tax-free, but that does not mean it is ignored by means-tested benefits. DWP treats it as unearned income for Universal Credit, so it normally reduces the Universal Credit award on a pound-for-pound basis.
By contrast, Statutory Maternity Pay is treated as earnings for Universal Credit and is subject to the relevant earnings calculation. This distinction can produce different household outcomes even where the headline weekly maternity payment is similar.
- Report the Maternity Allowance award and any change in payment dates through your Universal Credit account.
- Check whether your new baby changes the household's Universal Credit elements, while noting that separate child-related rules may restrict entitlement.
- Tell your local authority because Council Tax Reduction is administered locally and income rules vary between schemes.
- Check entitlement to Healthy Start and other pregnancy or early-years help separately; Maternity Allowance does not automatically create entitlement.
See how Universal Credit is assessed before budgeting around both payments. A benefit calculator can provide an indication, but DWP's formal award decision determines entitlement.
Rates and rules can change: confirm current Maternity Allowance figures and claim conditions on GOV.UK before acting, particularly if your payment period crosses an annual April uprating date.