Planning Maternity Leave: Statutory Maternity Leave and Pay Explained (England, Scotland and Wales)

Planning maternity leave is one of the most useful things an expecting mother can do before the baby arrives: knowing the dates, the pay rates and the notice deadlines makes it far easier to budget, brief an employer and enjoy the time off. This guide sets out how Statutory Maternity Leave and Statutory Maternity Pay work for employees in England, Scotland and Wales, based on GOV.UK’s official guidance.

How much leave there is

Statutory Maternity Leave is 52 weeks, made up of 26 weeks of Ordinary Maternity Leave followed by 26 weeks of Additional Maternity Leave. There is no obligation to take all of it, but the mother must take 2 weeks’ leave after the baby is born (4 weeks if she works in a factory). Usually the earliest leave can start is 11 weeks before the expected week of childbirth, and leave starts the day after the birth if the baby arrives early (GOV.UK, “Maternity pay and leave: Leave”).

The same guidance says that a mother may be able to take some of her leave as Shared Parental Leave, and that returning to work on a different date needs at least 8 weeks’ notice to the employer.

How much pay there is

Statutory Maternity Pay (SMP) is paid for up to 39 weeks. It is 90% of average weekly earnings (before tax) for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the next 33 weeks. It is paid in the same way as wages, for example weekly or monthly, with tax and National Insurance deducted (GOV.UK, “Maternity pay and leave: Pay”).

The £194.32 figure applies from 6 April 2026 to 5 April 2027, according to HMRC’s rates and thresholds for employers for the 2026 to 2027 tax year (HMRC, “Rates and thresholds for employers 2026 to 2027”). Northern Ireland’s nidirect gives the same standard rate for 2026 to 2027 (nidirect, “SMP – how it is worked out”). Because the rate changes each April, it is worth checking the current figure on GOV.UK when planning a budget.

Who qualifies

GOV.UK’s eligibility page separates leave from pay:

• Statutory Maternity Leave: the person must be an employee, not a “worker”, and give the correct notice. It does not matter how long they have been with the employer, how many hours they work or how much they earn.
• Statutory Maternity Pay: the person must earn on average at least £129 a week, give the correct notice and proof of the pregnancy, and have worked for the employer continuously for at least 26 weeks up to the “qualifying week”, which is the 15th week before the expected week of childbirth.

An employer that decides someone is not eligible for SMP must give them form SMP1 within 7 days explaining why, and the person may be able to claim Maternity Allowance instead (GOV.UK, “Maternity pay and leave: Eligibility”).

The notice timetable

The claim guidance gives two separate deadlines:

• Leave: at least 15 weeks before the due date, tell the employer when the baby is due and when leave will start. The employer can ask for this in writing and must write back within 28 days confirming start and end dates.
• Pay: tell the employer at least 28 days ahead of the day SMP should start, in writing if they ask, and provide proof of the pregnancy. The employer must confirm within 28 days how much SMP will be paid and when it will start and stop.

Proof of the pregnancy is needed for SMP but not for maternity leave. It must be given within 21 days of the SMP start date, or as soon as possible if the baby is born early, and can be either a letter from a doctor or midwife or a MATB1 certificate (GOV.UK, “Maternity pay and leave: How to claim”).

What is protected during leave

GOV.UK says employment rights are protected during Statutory Maternity Leave, including the right to pay rises, holiday accrual and to return to work (GOV.UK, “Maternity pay and leave”). The overview also points to a maternity planner tool that works out the ordinary and additional leave dates and the dates by which claims must be made.

Extra help and extras from employers

The “Extra help” page notes that an employer’s company maternity scheme may offer more than the statutory amounts but cannot offer less. It also says that someone not eligible for SMP could get Maternity Allowance, and points to a benefits calculator for Universal Credit and Child Benefit. It adds that unpaid parental leave of up to 18 weeks may be available after the birth, though this may be limited to 4 weeks per year (GOV.UK, “Maternity pay and leave: Extra help”). A partner’s leave and pay are covered separately in our guide to paternity leave and Shared Parental Leave.

A planning checklist

• Work out the qualifying week: the 15th week before the expected week of childbirth.
• Note the 15-week deadline for telling the employer about leave.
• Check the employment contract and staff handbook for a company maternity scheme.
• Use the maternity planner to see dates and estimated pay.
• Budget with the two-stage pay pattern: 90% of earnings for 6 weeks, then a lower flat rate or 90%.
• Decide whether to use Shared Parental Leave, which involves shortening maternity leave.

The bottom line

For employees in England, Scotland and Wales, Statutory Maternity Leave is 52 weeks and Statutory Maternity Pay is paid for up to 39 weeks: 90% of earnings for 6 weeks, then £194.32 a week or 90% of earnings, whichever is lower, from 6 April 2026. The employer must be told at least 15 weeks before the due date about leave, and SMP needs 28 days’ notice and proof of the pregnancy. Early planning with the GOV.UK planner turns the paperwork into a calm checklist.

Sources

• GOV.UK, “Maternity pay and leave”
• GOV.UK, “Maternity pay and leave: Leave”
• GOV.UK, “Maternity pay and leave: Pay”
• GOV.UK, “Maternity pay and leave: Eligibility”
• GOV.UK, “Maternity pay and leave: How to claim”
• GOV.UK, “Maternity pay and leave: Extra help”
• HMRC, “Rates and thresholds for employers 2026 to 2027”
• nidirect, “SMP – how it is worked out”