Maternity leave and pay: an employer’s guide to SML and SMP in 2026
What a pregnant employee is entitled to, the notice she must give and the 28 days you have to reply, how Statutory Maternity Pay is worked out at 90% then £194.32 a week, how much you can reclaim, and what continues during leave.
Published 22 October 2026 · 4 min read
Checked against official guidance on 22 October 2026. This post reflects GOV.UK: Maternity pay and leave, and Statutory Maternity Pay and Leave: employer guide. Guidance changes, so check the linked pages for the current version. This is information, not legal advice.
Leave: 52 weeks, from day one
Statutory Maternity Leave is 52 weeks: 26 weeks of Ordinary Maternity Leave followed by 26 weeks of Additional Maternity Leave. Any employee can take it, however long she has worked for you, however many hours she works and whatever she is paid. She does not have to take all 52 weeks, but she must take at least 2 weeks after the birth, or 4 weeks if she works in a factory.
Leave can usually start up to 11 weeks before the expected week of childbirth. It starts automatically the day after the birth if the baby comes early, or if she is off work for a pregnancy-related reason in the 4 weeks before the due week.
Notice she must give, and your reply
At least 15 weeks before the due week, she must tell you she is pregnant, when the baby is due, and when she wants her leave to start. You can ask for this in writing. For SMP she must give at least 28 days' notice of the date she wants it to start, and give you proof of pregnancy, usually a MATB1 form from her midwife or doctor, within 21 days of that date.
Within 28 days of her notice, you must write to her confirming her leave start and end dates, and for SMP, how much she will get and when it starts and stops. If she wants to change her return date, she must give you at least 8 weeks' notice.
Pay: who qualifies
To get Statutory Maternity Pay she must have worked for you continuously for at least 26 weeks into the qualifying week, which is the 15th week before the expected week of childbirth, and earn on average at least £129 a week. If she does not qualify, you must tell her using form SMP1 so she can claim Maternity Allowance instead.
How much SMP is
SMP is paid for up to 39 weeks:
- Weeks 1 to 6: 90% of her average weekly earnings before tax.
- Weeks 7 to 39: £194.32 a week, or 90% of her average weekly earnings if that is lower.
It is paid like normal wages, on her usual payday, with tax and National Insurance deducted. Most employers can reclaim 92% of the SMP they pay from HMRC, and more if they qualify for Small Employers' Relief. Many employers top up SMP with enhanced company maternity pay; if you do, put the scheme in writing and apply it consistently.
What continues during leave
Her employment rights are protected while she is on leave. She keeps building up holiday, is entitled to any pay rises, and has the right to return to work. Returning after Ordinary Maternity Leave, she has the right to the same job; after Additional Maternity Leave, to the same job or, if that is not reasonably practicable, a suitable alternative on terms no less favourable.
Holiday she builds up during maternity leave often has to be carried over or taken before or after her leave, so agree a plan with her early.
Sponsored employees
Statutory maternity leave is a permitted absence under the sponsor guidance. It does not count towards the 4-week unpaid leave limit, and a drop to SMP does not count as a reportable salary reduction. Keep the records showing the leave and pay, because you may need to show why pay fell.
A simple checklist
- Acknowledge her notice and diarise the 28-day deadline to confirm her dates.
- Check SMP eligibility using her earnings in the 8 weeks before the qualifying week.
- Carry out a pregnancy risk assessment of her role.
- Allow paid time off for antenatal appointments.
- Agree how you will keep in touch during leave and how holiday will be handled.
- Record her expected return date and plan cover.
How Zetta HR helps
Zetta HR records maternity leave alongside other leave, so the team calendar shows she is away without showing why, her holiday keeps its own balance, and her return date is visible to her manager. For sponsored workers, the record shows the absence was statutory maternity leave, which the sponsor guidance treats as a permitted absence.
Zetta HR does not calculate SMP or run payroll. Use your payroll software or the GOV.UK maternity pay calculator.
Sources
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