Statutory Maternity Pay (SMP) comes from your employer. Maternity Allowance (MA) comes from the government and goes to people who can’t get SMP, such as the self-employed. Both last up to 39 weeks. From April 2026 the weekly cap is £194.32 for both, although SMP’s first six weeks aren’t capped.
You can’t pick between them. Your work history decides. Below you’ll find who qualifies, what each pays and what to do next. Rates were checked in October 2026. (“Statutory maternity allowance” isn’t a real payment. People usually mean one of these two.)
SMP vs Maternity Allowance at a glance
SMP is for employees who pass two tests. MA is the fallback for other people who have worked recently.
| Statutory Maternity Pay | Maternity Allowance | |
|---|---|---|
| Paid by | Your employer, through payroll | DWP (Jobcentre Plus), into your bank |
| Who it’s for | Employees who meet the tests | Self-employed people, employees who miss SMP, recent leavers, unpaid helpers in a spouse’s business |
| Main test | 26 weeks’ continuous work and average earnings of £129+ a week | 26 weeks working in the 66 weeks before your due date, plus £30+ a week in 13 of them (employees) |
| Rate (2026/27) | Weeks 1–6: 90% of earnings. Weeks 7–39: £194.32 or 90%, whichever is lower | £194.32 or 90% of earnings, whichever is lower. Self-employed: £27–£194.32 |
| Length | 39 weeks | 39 weeks (14 for the spouse’s-business route) |
| Tax | Taxed through PAYE | Not taxable |
| Universal Credit | Counts as earnings | Deducted pound for pound |
| Leave | Employees get up to 52 weeks | Pay only, no leave rights |
What is Statutory Maternity Pay?
Statutory Maternity Pay is the minimum pay your employer must give you during maternity leave if you qualify. It lasts up to 39 weeks.
Who qualifies for SMP
You need all three:
- 26 weeks of continuous work for the same employer up to the qualifying week. That’s the 15th week before your baby is due, about week 25 of pregnancy.
- Average earnings of at least £129 a week over the 8 weeks before that.
- Employee status for tax, meaning your tax comes off through PAYE. Agency workers can qualify. Sole traders can’t.
Give your employer 28 days’ notice before pay starts, along with your MATB1 certificate. Your GP or midwife can issue it from about week 20.
How much SMP you get
- Weeks 1–6: 90% of your average weekly earnings, with no cap.
- Weeks 7–39: £194.32 or 90% of your earnings, whichever is lower.
- Weeks 40–52: no statutory pay.
Some employers pay more. Check your contract. You never repay SMP, but you may have to repay the enhanced extra if you don’t return to work.
What is Maternity Allowance?
Maternity Allowance is a government payment for people who take time off to have a baby but can’t get SMP. The Department for Work and Pensions (DWP) pays it through Jobcentre Plus for up to 39 weeks.
Who can get Maternity Allowance
You could qualify if you are:
- employed but don’t meet the SMP tests, for example after a recent job move
- self-employed
- recently stopped working
- doing unpaid work in your spouse’s or civil partner’s business
The core test is 26 weeks of employment or self-employment in the 66 weeks before your due date. Employees also need to have earned £30 or more a week in at least 13 of those weeks. The weeks don’t have to be consecutive or with one employer.
How much Maternity Allowance you get
- Employed or recently stopped working: £194.32 or 90% of average earnings, whichever is less, for up to 39 weeks.
- Self-employed: £27 to £194.32 a week for up to 39 weeks, depending on your Class 2 National Insurance record.
- Unpaid work for a spouse or civil partner: £27 a week for up to 14 weeks.
If you’re self-employed, you must have been registered with HMRC for 26 of the 66 weeks, so register for Self Assessment early. The full rate needs 13 weeks of Class 2 contributions. If your profits are above the Small Profits Threshold, you’re treated as having paid them. If not, you can top up at £3.65 a week. That costs at most £47 (13 × £3.65) and can lift £27 a week to £194.32, roughly £6,500 more over 39 weeks.
The key differences explained
Who pays you and how
SMP arrives through your normal payroll with tax already taken off. MA goes from the DWP straight to your bank every 2 or 4 weeks. Your employer starts SMP for you. With MA, you have to claim it yourself.
The first six weeks: where the money gap really is
From week 7, both payments hit the same £194.32 cap. The gap is in weeks 1 to 6. SMP pays 90% of your earnings with no cap, while MA is capped from day one.
| Annual salary | SMP over 39 weeks | MA over 39 weeks | Gap |
|---|---|---|---|
| £20,000 | £8,489 | £7,578 | £911 |
| £30,000 | £9,528 | £7,578 | £1,949 |
Below about £216 a week (roughly £11,200 a year), 90% of earnings is under the cap, so the two come out about equal. These are gross estimates. Your real figure depends on your exact average earnings.
Tax and National Insurance
SMP is taxed like salary. Income Tax and National Insurance come off through PAYE. MA isn’t taxable, and it gives you automatic Class 1 National Insurance credits that protect your State Pension record.
Universal Credit and other benefits
GOV.UK says MA reduces your Universal Credit by the same amount, pound for pound. SMP counts as earnings, which Universal Credit treats differently. MA can also affect Housing Benefit, Council Tax Reduction and ESA, and it stops Jobseeker’s Allowance. Your total benefits usually stay the same or rise. Run a benefits calculator before you claim.
Pay versus leave
Employees get up to 52 weeks of statutory leave whether or not they qualify for pay. MA is pay only, and self-employed people have no statutory maternity leave. Even if you take the full 52 weeks, the last 13 weeks are unpaid.
Which one will you get?
Your employment status decides. Work down the list and stop at the first match.
- Employee who meets both SMP tests: you get SMP from your employer.
- Employee who misses a test: your employer must give you an SMP1 form within 7 days of deciding. Send it with your MA claim.
- Sole trader or freelancer: you can’t get SMP, so claim MA.
- Director of your own limited company: if you pay yourself a PAYE salary and pass the tests, your company pays SMP and can reclaim it from HMRC. If not, issue yourself an SMP1 and claim MA. Check your company director responsibilities first. Moving from sole trader to limited company mid-pregnancy can change which route applies.
- Unpaid helper in a spouse’s or civil partner’s business: MA at £27 a week for up to 14 weeks.
- None of these: you may get Universal Credit or ESA instead.
Edge cases and common mistakes
- Changing jobs. SMP needs 26 weeks with the same employer. Move too late and you miss it. MA counts 26 weeks across any jobs in the 66-week window.
- Two jobs. Each employer is assessed separately, so you could get SMP from both. Qualify with either and you can’t claim MA.
- Agency work. Agency workers can get SMP, and the agency should pay it even if you’ve left its books.
- Leaving your job. Once you’ve qualified, resigning, dismissal or redundancy doesn’t stop SMP. Leave before qualifying and MA is your route.
- Irregular pay. Zero-hours earnings under £129 a week can miss SMP but pass MA’s £30 test. For MA you can use your 13 highest-earning weeks.
- Registering late. Self-employed people who register with HMRC too late can miss MA altogether.
- Claiming late. Claim MA within three months of your start date or you risk losing money.
- Not reporting changes. Overpaid MA may have to be repaid.
Key dates and deadlines
These are the dates that matter. Count back from your due week.
| When | What happens | Applies to |
|---|---|---|
| About week 20 | GP or midwife can issue your MATB1 | SMP and MA |
| About week 25 (15th week before due) | SMP qualifying week | SMP |
| From week 26 | You can claim MA | MA |
| 28 days before pay starts | Give notice to your employer | SMP |
| From week 29 (11 weeks before due) | Earliest pay start | SMP and MA |
| Within 3 months of MA start | Latest claim to avoid losing money | MA |
Rates are reviewed every April, and the next change is expected in April 2027. The April 2026 Employment Rights Act changes altered sick pay and paternity leave. The SMP and MA tests above stayed the same. This guide covers Great Britain. Northern Ireland has its own regulations.
How to claim each
Claiming SMP
- Tell your employer you’re pregnant and when you want pay to start, giving at least 28 days’ notice.
- Hand over your MATB1 certificate.
- Your employer works out your pay and pays you through payroll.
- If they say you don’t qualify, they must give you an SMP1 within 7 days.
Claiming Maternity Allowance
- Check your dates and likely amount with the GOV.UK entitlement calculator.
- Get your MATB1 and, if you’re employed, your SMP1.
- Complete the MA1 claim form and gather evidence such as payslips. Self-employed? Good sole trader record keeping makes this far easier.
- Send it to the address on the form from week 26. You should hear back within about 20 days.
- If you’re refused, you have one month to ask for a mandatory reconsideration.
FAQs
Can I get both SMP and Maternity Allowance?
No. If you’re eligible for SMP from any employer, you can’t claim MA. SMP is checked first. MA is the fallback if you don’t qualify.
Is Maternity Allowance lower than SMP?
Often, if you earn above about £216 a week. The gap is the first six weeks, when SMP pays 90% of earnings and MA is capped. After that they pay the same cap. On a £30,000 salary, the gap is about £1,949.
Is Maternity Allowance taxable?
No. SMP is taxed through PAYE like your salary, but Maternity Allowance isn’t taxable.
Can an employed person get Maternity Allowance?
Yes, if you don’t qualify for SMP. Common reasons are a recent job change or low earnings. Ask your employer for an SMP1 form and send it with your MA1 claim.
What if my employer says I don’t qualify for SMP?
They must give you an SMP1 within 7 days. If you think the decision is wrong, contact HMRC’s Statutory Payment Disputes Team. Don’t delay an MA claim in the meantime, because late claims can lose money.
Does Maternity Allowance affect Universal Credit?
Yes. Your Universal Credit is reduced by the amount of MA you receive, pound for pound. Report the change on your Universal Credit account and check a benefits calculator first.
Use the GOV.UK maternity entitlement calculator to check your own dates and amounts. This guide is general information, not personal advice.
