Maternity Process Pack (England & Wales)

1. 1

   Acknowledge the notification

   The employee should tell you, by the end of the 15th week before the expected week of childbirth (the "qualifying week"), that she is pregnant, her due date, and when she wants leave to start.

2. 2

   Confirm leave and pay in writing

   Set out the leave dates and SMP (or issue SMP1 if she isn't eligible).

3. 3

   Carry out a health & safety risk assessment

   For a new or expectant mother (Management of Health and Safety at Work Regulations 1999).

4. 4

   Allow paid time off for antenatal appointments

   (ERA 1996, ss.55–57).

5. 5

   Keep in touch appropriately

   Up to 10 Keeping in Touch (KIT) days can be worked without losing SMP. Neither side is obliged to agree to them.

6. 6

   Protect her position

   She has enhanced protection from redundancy and the right to return.

7. 7

   Manage the return to work

   To the same job (or, after additional leave, a suitable similar job).

• Statutory Maternity Leave: Up to 52 weeks (26 weeks' Ordinary + 26 weeks' Additional Maternity Leave). This is a day-one right — no minimum service is required.
• Statutory Maternity Pay (SMP) — first 6 weeks: 90% of average weekly earnings (no cap).
• Statutory Maternity Pay (SMP) — remaining 33 weeks: The lower of the statutory weekly rate or 90% of average weekly earnings.
• Eligibility for SMP: The employee must have been continuously employed for at least 26 weeks up to and into the qualifying week (the 15th week before the due date), and have average weekly earnings at or above the Lower Earnings Limit. She must give the correct notice and provide proof of pregnancy (form MATB1).
• Reclaiming SMP: Employers can usually reclaim most of the SMP they pay from HMRC, and smaller employers can reclaim a higher amount under Small Employers' Relief. Check the current HMRC rate for the exact percentages.

The SMP standard weekly rate and the Lower Earnings Limit are reviewed and updated annually by the Secretary of State through the annual uprating regulations.

SMP standard weekly rate is £194.32/week; Lower Earnings Limit is £129/week, effective from 6 April 2026 — updated each April.

Use our free Statutory Maternity Pay Calculator for an exact figure using the current statutory figures.

How much is statutory maternity pay?

For the first 6 weeks, 90% of the employee's average weekly earnings. For the next 33 weeks, the lower of the statutory weekly rate or 90% of average weekly earnings, for up to 39 weeks in total. Use our SMP calculator for the current figures.

How long is maternity leave and maternity pay?

Statutory Maternity Leave is up to 52 weeks. Statutory Maternity Pay is up to 39 weeks. An employee can take leave without necessarily receiving pay for the full period.

Who is eligible for statutory maternity pay?

An employee who has been continuously employed for at least 26 weeks up to the qualifying week (15th week before the due date) and whose average weekly earnings are at least the Lower Earnings Limit, provided she gives correct notice and evidence of pregnancy (MATB1).

How much notice does the employee have to give?

She should tell you she's pregnant and when she wants leave to start by the end of the 15th week before the due date, and give at least 28 days' notice of the date she wants SMP to start.

Can I reclaim statutory maternity pay as an employer?

Yes — employers can usually reclaim most of the SMP they pay from HMRC, and smaller employers can reclaim a higher amount under Small Employers' Relief. Check the current HMRC rate for the exact percentages.

What are Keeping in Touch (KIT) days?

Up to 10 days an employee can choose to work during maternity leave — for example training or a team event — without losing SMP or ending her leave. They are optional for both sides.

Can I make someone redundant while they are on maternity leave?

Only in a genuine redundancy, and enhanced protections apply: employees who are pregnant or on (or recently returned from) maternity leave have priority for any suitable alternative vacancy. Selecting someone for a reason connected to pregnancy or maternity is unlawful discrimination and automatically unfair. Take advice before proceeding.

What if my employee isn't eligible for SMP?

You must give her form SMP1 explaining why. She may still be able to claim Maternity Allowance from the DWP instead.

Does the employee have the right to return to her job?

Yes — after Ordinary Maternity Leave she is entitled to return to the same job; after Additional Maternity Leave, to the same job or, if that isn't reasonably practicable, a suitable and similar one.

Does she get time off for antenatal appointments?

Yes — pregnant employees are entitled to reasonable paid time off for antenatal care.

• Statutory Maternity Pay Calculator — Free — works out SMP using current values.
• Flexible Working Process Pack — Returning parents often request flexible working.
• Redundancy Process Pack — Note the enhanced protection for those on maternity leave.
• Employment Contract (England & Wales) — To set out maternity and family-leave terms.