Maternity Allowance vs Statutory Maternity Pay

The short answer: you get Statutory Maternity Pay (SMP) from your employer if you have worked there for 26 weeks by the 15th week before your due date and earn at least £129 a week on average. If not, including if you are self-employed, you can usually get Maternity Allowance from the government instead. Both pay up to £194.32 a week for 39 weeks, but SMP pays more in the first six weeks.

The two side by side, 2026/27

How much each pays over 39 weeks

SMP is higher in total for most people because the first six weeks are 90% of pay with no cap. But it is taxed, while Maternity Allowance is not. On SMP's flat weeks, £194.32 a week is about £10,100 a year, below the Personal Allowance, so little or no tax is usually due.

Who gets Maternity Allowance

• Self-employed: if you have worked for at least 13 of the 66 weeks before your due date. The full rate needs Class 2 National Insurance paid for 13 of those weeks; you can pay voluntarily, at £3.65 a week in 2026/27, to qualify.
• New in your job: employed but short of 26 weeks' service by the qualifying week.
• Low earners: earning less than £129 a week on average, but at least £30 a week in 13 of the 66 weeks.
• Recently stopped work or changed jobs, if you meet the work test.
• Working unpaid in your spouse or civil partner's business: the lower rate of £27 a week for 14 weeks.

You choose your best 13 weeks of earnings within the 66-week test period, which helps if your income goes up and down.

How to claim

• SMP: tell your employer by the 15th week before your due date and give them your MATB1 certificate, which your midwife or GP gives you from 20 weeks. If you do not qualify, they must give you form SMP1 explaining why.
• Maternity Allowance: claim from 26 weeks of pregnancy using form MA1, with your MATB1 and proof of earnings, or your SMP1 if your employer refused SMP. It can start up to 11 weeks before your due date.

Benefits and other help

Maternity Allowance is deducted from Universal Credit in full, while SMP counts as earnings and is tapered, which can leave you better off. You might also get a £500 Sure Start Maternity Grant if you get certain benefits and this is your first child, and Child Benefit once the baby is born. See how earnings affect Universal Credit.

Neither scheme stops your employer paying more. See when to start maternity leave and how to budget for maternity leave.

If you change jobs during pregnancy

SMP depends on 26 weeks with the same employer by the 15th week before your due date. Changing jobs during pregnancy often means you don't qualify for SMP from either employer. In that case you can usually claim Maternity Allowance instead, because it looks at any work in the 66 weeks before your due date, with any employer or self-employed. Check before you resign, and check whether your new employer offers enhanced maternity pay without a service requirement.

If you work two jobs

SMP is worked out separately for each employer. If you qualify with both, you get SMP from both. If you qualify with one, you get SMP from that one and can't claim Maternity Allowance for the other. Earnings from two jobs can sometimes be combined to pass the Maternity Allowance earnings test.

Rates are for 2026/27. This is general information; check your own eligibility with your employer or the DWP.