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Written by Rebeca Moss

12 Dec 2024

Maternity leave and pay: A guide for employers

Eden Scott is a team of recruitment professionals. While the information provided here is accurate to the best of our knowledge, it is intended for general guidance only. To ensure compliance with current and upcoming legislation, employers can consult with an HR or employment law specialist.

Maternity leave

What is maternity leave?

Maternity leave is time off work for mothers preparing for childbirth and taking care of a newborn.

What is statutory maternity leave?

Statutory maternity leave is the minimum time off that employees can legally give eligible employees.

Who is eligible for statutory maternity leave?

To be eligible for statutory maternity leave, employees must:

Be pregnant or have recently given birth
Have an employment contract with you

Maternity leave entitlement starts from an employee’s first day on the job (they don’t need to have worked for an employer for a specific time period to qualify).

Adoptive mothers are entitled to adoption leave rather than maternity leave.

Read more: Adoption leave and pay

How long is statutory maternity leave in the UK?

Statutory maternity leave is 52 weeks. This means that eligible employees are allowed to take up to 52 weeks off work. Some of this will be unpaid leave.

Mothers can choose to share their leave with a spouse or partner using shared parental leave - doing this reduces their statutory maternity leave entitlement.

When can employees start statutory maternity leave?

The earliest that employees can start their statutory maternity leave is 11 weeks before the week the baby is due.

If the baby is born more than 11 weeks before their predicted delivery week, employees can begin their statutory maternity leave earlier.

Do eligible employees have to take maternity leave?

Yes, new mothers must take 2 weeks off after the child is born. If they work in a factory, they have to take 4 weeks off.

Employees don’t have to start their maternity leave until the day the child is born, unless there are health and safety risks to remaining at work.

Can employees take more time off than their statutory maternity leave entitlement?

Yes, but it’s up to the employer to decide.

52 weeks is the minimum that mothers are entitled to take off work by law (unless they opt for shared parental leave). Employers can choose to provide more maternity leave to employees, whether it’s paid or unpaid.

Are part-time employees entitled to maternity leave?

Yes, part time employees are entitled to 52 weeks of statutory maternity leave - their rate of maternity pay will relate to their regular rate of pay.

Maternity pay and benefits

What is maternity pay?

Maternity pay is the amount of money someone receives during their maternity leave. This could be at the statutory maternity pay rate, or higher, if the employer provides enhanced maternity benefits.

What is statutory maternity pay?

Statutory maternity pay is the legal minimum amount an employer can pay an employee taking statutory maternity leave.

Who is eligible for statutory maternity pay?

To receive statutory maternity pay, an employee must:

Have an employment contract with you
Give you the right notice period (jump to: notification and timing)
Provide proof that they’re pregnant (with a doctor’s letter or a MATB1 maternity certificate)
Earn at least £123 per week during the 8 week ‘relevant period’ (which is usually 15 weeks before the baby is born)
Have worked continuously for you for at least 26 weeks by the end of the 15th week before the baby is due.

Who pays statutory maternity pay?

Employers pay statutory maternity pay, but they’re entitled to government reimbursement from HMRC.

Employers whose previous tax year Class 1 National Insurance contributions were £45,000 or less quality for small employers’ relief. They can reclaim 103% of the SMP they pay an employee.

Employers who don’t qualify for small employers’ relief can reclaim 92% of the SMP they pay an employee.

For how long do employees receive statutory maternity pay?

Statutory maternity pay is paid for 39 weeks.

How much is statutory maternity pay (SMP)?

For the first 6 weeks, employees receive 90% of their average pay before tax.

For the remaining 33 weeks, employees receive £184.03 or 90% of their average earnings per week before tax, whichever is lower.

Are taxes and national insurance deducted from maternity pay?

Yes, taxes and national insurance are deducted from maternity pay.

Do employers need to make pension contributions during maternity leave?

Yes, employers need to keep making pension contributions based on an employee’s usual earnings (not their earnings while on maternity leave).

Do employees need to make pension contributions during maternity leave?

Employees need to make pension contributions while they’re receiving maternity pay. Their level of contribution is relative to their earnings - if they’re receiving statutory maternity pay that is lower than their usual rate of pay, they can make lower pension contributions.

If an employee is taking unpaid maternity leave, they’re not obliged to make any pension contributions.

Should my company pay more than statutory maternity pay?

Although companies aren’t legally required to pay more than the statutory minimum, many employers offer enhanced maternity pay.

What this looks like is up to you, but can often involve a certain amount of time off work at full pay.

Maternity leave for two-mother families

In a two-mother family, both parents are entitled to parental leave. The birth mother can take maternity leave and pay, while, if eligible, the non-birth mother can:

Take statutory paternity leave and pay
Opt for shared parental leave (SPL) to split the leave and pay with the birth mother
Take unpaid parental leave after the child’s birth

The non-birth mother’s eligibility depends on her employment status and the duration of her employment.

Notification and timing

How should an employee claim statutory maternity leave?

Employees claiming maternity leave should tell you their due date and when they want to start their leave. They should do this at least 15 weeks before their due date.
You can ask them to make this claim in writing to you.

How should employers respond to a statutory maternity leave claim?

Employers should respond to claims within 28 days, confirming the start and end dates of the employee’s maternity leave.

How should an employee claim statutory maternity pay?

Employees need to tell you they want to stop work and the day they want their statutory maternity pay to start. They should do this at least 28 days before they want their SMP to start.

They also need to provide proof of pregnancy (a letter from a doctor or midwife or an MATB1 certificate) within 21 days of their intended maternity leave start date.

How should employers respond to a statutory maternity pay claim?

Employers should respond to claims within 28 days, confirming how much statutory maternity leave the employee will receive, and when it will start and stop.

If you find that the employee is not eligible for SMP, you must give them form SMP1 within 7 days, and explain your decision.

What is an SMP1 form?

An SMP1 form is a form you must give an employee if you believe they aren’t eligible for statutory maternity pay.

You can download the form here.

Can an employee appeal an SMP1 decision?

Yes, if an employee believes you have unfairly refused their statutory maternity payments, they can appeal your decision via the HMRC Statutory Payment Disputes Team. If HMRC rules in the employees’ favour, they can legally order you to pay the employee.

What happens if an employee gives birth earlier than expected?

If any employee gives birth before their planned maternity leave start date, then their leave starts on the birth date.

The employee needs to arrange for you to be informed about the early birth, but they don’t need to provide any evidence of the birth taking place.

Do employees taking statutory maternity leave accrue annual leave?

Yes, employees accrue annual leave in the same way that they would have before taking statutory maternity leave.

Can an employee take annual leave before starting maternity leave?

There is no legal requirement for employers to allow employees to take their annual leave on specific dates.

However, some employers allow employees to take their annual leave in one go before or after they go on maternity leave.

Can an employee change the start date of their maternity leave once it has been set?

Yes, employees can change their maternity leave start date provided they give you at least 28 days’ notice.

What happens if an employee falls ill during pregnancy?

During pregnancy, employees are entitled to the same level of sick pay as other employees.

However, if the employee has a pregnancy-related illness four weeks before their due date or later, their statutory maternity leave should start automatically, unless you agree together to delay it.

Rights and protections

What rights do employees have when returning to work after maternity leave?

If an employee only takes up to 26 weeks of maternity leave or shared parental leave, they have the right to return to the same job.

If an employee takes more maternity leave, they have the right to return to a similar job, with the same or better conditions.

Can an employee’s role be made redundant while they’re on maternity leave?

Employees taking maternity leave and pregnant employees are entitled to a ‘redundancy protected period’. The redundancy protection period starts when an employee tells you they’re pregnant and ends 18 months from the baby’s birth date.

While an employee’s role can be made redundant while they’re pregnant or on maternity leave, you’re legally required to offer them a suitable alternative role wherever possible, before considering other candidates.

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

An employee can hand in their notice during their maternity leave. They must give you the agreed notice. If their notice period overlaps with their return to work date, they must work their remaining notice.

If they resign during the period they’re entitled to maternity pay, their payments will stop when their employment contract ends.

Can an employee work for another employer during maternity leave?

Yes, if an employee’s contract usually allows them to work elsewhere, they can continue to work for another employer during their maternity leave.

Communication and management

Can employers contact employees on maternity leave?

Employers can make ‘reasonable contact’ with employees, but they shouldn’t contact them when it isn’t necessary.

Employers should also discuss employees’ preferred communication approach, how often you’ll be in touch, and about which topics.

You must keep employees informed about planned redundancies, reorganisations, job opportunities, promotion opportunities.

What are keeping in touch (KIT) days, and how do they work?

During maternity leave, employees can work for their employer for up to 10 days, without this impacting their maternity pay or leave. KIT days can be used for training, meetings or working.

Employees must be paid their regular rate of pay for KIT days. Employees don’t have to agree to work KIT days, and employers don’t have to offer them. However, employers are encouraged to explicitly agree how KIT days will be managed.

If an employee works more than 10 days during their maternity leave, they will lose their full week of maternity pay for the week their additional day falls in. For that reason, it’s very important to keep a record of your employees’ KIT days and make sure they don’t go over their limit.

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