Statutory Maternity Pay and Leave: Eligibility, Rates, and Timelines

When planning your time off to have a baby, it is crucial to understand that **Statutory Maternity Leave** and **Statutory Maternity Pay (SMP)** are two separate legal entitlements with different eligibility rules.

You have a right to up to **52 weeks** of Statutory Maternity Leave from your very first day in a job. You do not need a minimum length of service to qualify for the time off. However, you are not automatically entitled to be paid during this leave; to receive Statutory Maternity Pay, you must meet specific employment and earnings criteria set by HMRC.

To legally oblige your employer to pay you SMP, you must satisfy three core conditions:

• **The Continuous Employment Test:** You must have been continuously employed by your employer for at least **26 weeks** leading up to the 'qualifying week'. The qualifying week is the 15th week before your expected week of childbirth.
• **The Lower Earnings Limit:** You must earn at least **£129 per week** on average (gross) during the 8-week calculation window prior to the qualifying week.
• **Notice and Proof:** You must give your employer at least 28 days' notice of when you want your payments to start and provide a **MAT B1 certificate**, which is issued by your doctor or midwife once you reach your 20th week of pregnancy.

If you qualify, SMP is paid for a maximum of **39 weeks** of your 52-week leave period (meaning the final 13 weeks are entirely unpaid unless your employment contract provides enhanced parental pay). The payment is structured in two distinct phases:

• **The First 6 Weeks:** Paid at **90% of your average weekly earnings** with no upper financial cap.
• **The Next 33 Weeks:** Paid at whichever is lower: the flat statutory rate of **£194.32 per week** or **90% of your average weekly earnings**.

All payments are run through your employer's standard PAYE system, meaning Income Tax and National Insurance will be deducted in the normal way.

If you do not qualify for SMP—for example, if you are self-employed, have recently changed jobs, or earn less than £129 per week—your employer must issue you an **SMP1 form** explaining why they cannot pay you.

You can use this form to apply to the Department for Work and Pensions (DWP) for **Maternity Allowance**. If you have worked for at least 26 weeks in the 66 weeks before your baby is due and earned at least £30 per week in any 13 of those weeks, you can receive Maternity Allowance of up to **£194.32 per week** for 39 weeks. Unlike SMP, Maternity Allowance is completely tax-free.