Employer checklist for maternity leave
- Get notice by the end of the qualifying week, and the MATB1
- Confirm the leave end date in writing within 28 days
- Do a pregnancy risk assessment and allow paid antenatal time off
- Recalculate SMP if a pay rise takes effect before leave ends
- Keep accruing holiday throughout the 52 weeks
- Reclaim SMP through your Employer Payment Summary
Other family leave employers should know
Since 6 April 2026, paternity leave and unpaid parental leave are day-one rights (paternity pay still needs 26 weeks’ service). Paternity, shared parental, adoption and neonatal care pay are all paid at £194.32 a week or 90% of earnings if lower. Neonatal care leave gives up to 12 extra weeks where a baby spends 7 or more days in neonatal care. Enhanced dismissal protection for pregnant employees and new mothers is planned for 2027.
Sponsored workers on maternity leave
If the employee is a sponsored worker, statutory maternity leave is an accepted reason for her salary to fall below the level on her certificate of sponsorship, and you can continue sponsoring her. Record the leave against her sponsorship file, and report it through the Sponsorship Management System if pay drops for more than four weeks.
Frequently asked questions
How much is Statutory Maternity Pay in 2026/27?
SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of average weekly earnings, whichever is lower, for the next 33 weeks.
Who qualifies for Statutory Maternity Pay?
The employee must have worked for you continuously for at least 26 weeks up to the qualifying week — the 15th week before the week the baby is due — and earn on average at least £129 a week. She must also give 28 days’ notice and proof of pregnancy.
How much SMP can an employer reclaim?
Most employers can reclaim 92% of SMP. If you paid £45,000 or less in Class 1 National Insurance in the last complete tax year before the qualifying week, you qualify for Small Employers’ Relief and can reclaim 109% in 2026/27. You claim through your Employer Payment Summary.
When is the earliest maternity leave can start?
Leave can 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 with a pregnancy-related illness in the 4 weeks before the due week.
What must an employer do when told about a pregnancy?
Confirm the leave start and end dates in writing within 28 days of her notice, carry out a risk assessment, allow paid time off for antenatal care, and work out whether she qualifies for SMP. If she does not, give her form SMP1 within 7 days.
Does she have to be employed for a set time to get maternity leave?
No. Up to 52 weeks of Statutory Maternity Leave is a day-one right for employees. Only Statutory Maternity Pay has the 26-week service and earnings conditions.
What are KIT days?
Keeping-in-touch days let an employee work up to 10 days during maternity leave without ending the leave or losing SMP. Both sides must agree, and any work on a day counts as a full KIT day.
Official sources
- Statutory Maternity Pay and Leave: employer guide
- Rates and thresholds for employers 2026 to 2027
- Get financial help with statutory pay
- Employment Rights Act 2025: implementation timeline
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