Maternity Leave and Pay UK 2026: Complete Employer Guide

Quick Answer: What Are Employees Entitled To?

All pregnant employees are entitled to up to 52 weeks of maternity leave regardless of length of service. Statutory Maternity Pay (SMP) is paid for 39 weeks: 6 weeks at 90% of average weekly earnings, then 33 weeks at £187.18 per week or 90% of average earnings, whichever is lower. The remaining 13 weeks are unpaid.

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Eligibility for Statutory Maternity Pay (SMP)

To qualify for SMP, the employee must:

• Have been continuously employed by you for at least 26 weeks by the end of the qualifying week (the 15th week before the expected week of childbirth)
• Have average weekly earnings at or above the Lower Earnings Limit (£123 per week for 2025/26) in the 8 weeks up to and including the qualifying week
• Give you proper notice (at least 15 weeks before the due date)
• Provide medical evidence of the pregnancy (MATB1 certificate from their midwife or GP, available from 20 weeks before the due date)

If the Employee Does Not Qualify for SMP

If they do not meet the eligibility criteria, you must:

• Issue an SMP1 form explaining why they do not qualify
• They may be entitled to Maternity Allowance (claimed from Jobcentre Plus), currently up to £187.18 per week for 39 weeks

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Maternity Leave: Key Dates and Notice

Employee Notice Requirements

Employer Response

You must respond in writing within 28 days confirming:

• The date their maternity leave starts
• The date their maternity leave ends (52 weeks from start)
• Their expected return date

When Maternity Leave Can Start

• Earliest start: 11 weeks before the expected week of childbirth
• Latest start: The day after the birth (if the baby comes early or the employee works up to the due date)
• Automatic trigger: If the employee is absent from work for a pregnancy-related illness in the 4 weeks before the due date, maternity leave starts automatically

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During Maternity Leave

Terms and Conditions

During maternity leave, the employment contract continues. The employee is entitled to:

• All contractual benefits except wages (e.g., company car, private health insurance, pension contributions)
• Annual leave continues to accrue throughout the full 52 weeks
• Pension contributions -- employer must continue contributions during SMP period (based on normal pay, not reduced SMP)
• Protection from unfair dismissal and discrimination related to pregnancy or maternity

Keeping in Touch (KIT) Days

• The employee can work up to 10 KIT days during maternity leave without ending their leave or losing SMP
• KIT days are voluntary -- neither the employer nor employee can insist on them
• You must agree the pay arrangement for KIT days (any pay above SMP is discretionary)
• KIT days are useful for training, team meetings, or a gradual return to work

Redundancy During Maternity Leave

If a redundancy situation arises during maternity leave:

• The employee on maternity leave has priority for any suitable alternative vacancy
• This means they must be offered the alternative role before it is offered to other employees
• Failure to offer a suitable alternative vacancy is automatically unfair dismissal
• This enhanced protection now extends from the point of notification of pregnancy until 18 months after the birth (from April 2024)

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Returning to Work

After Ordinary Maternity Leave (first 26 weeks)

• The employee has the right to return to the same job on the same terms and conditions

After Additional Maternity Leave (second 26 weeks)

• The employee has the right to return to the same job, or if that is not reasonably practicable, to a suitable alternative role on terms no less favourable

Notice to Return Early

• If the employee wants to return before the end of their 52 weeks, they must give 8 weeks' notice
• If they do not give 8 weeks' notice, you can postpone their return (but not beyond the end of the 52-week period)

Deciding Not to Return

• The employee is not obliged to return after maternity leave
• They must give their contractual notice if they decide to resign
• They do not have to repay SMP (it is a statutory entitlement, not a loan)
• If you have an enhanced maternity pay scheme, you may require repayment of the enhanced element -- but only if this is stated in the contract or policy

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Shared Parental Leave

The employee can choose to end their maternity leave early and share the remaining leave and pay with their partner through Shared Parental Leave (SPL). Key points:

• The mother must take at least 2 weeks' compulsory maternity leave after the birth
• The remaining leave (up to 50 weeks) and pay (up to 37 weeks) can be shared
• Both parents must meet eligibility requirements
• 8 weeks' notice is required to book SPL

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Enhanced Maternity Pay

Many employers offer enhanced maternity pay above the statutory minimum. Common arrangements include:

If you offer enhanced maternity pay, ensure your policy clearly states:

• Eligibility criteria (may differ from SMP eligibility)
• Whether there is a repayment clause if the employee does not return for a minimum period
• How the enhanced pay interacts with SMP

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Using Grove to Manage Maternity Leave

Grove tracks maternity leave dates, calculates key deadlines, manages KIT days, and ensures holiday continues to accrue throughout the leave period. Set up automatic reminders for notice deadlines and return dates.

Get started with Grove and simplify your maternity leave administration.