When an employee tells you they are pregnant, it can feel like there is a mountain of legal obligations to navigate. How much leave are they entitled to? What do you have to pay? What paperwork is involved? And what happens if you get something wrong?
The good news is that the rules, while detailed, are well established and straightforward once you understand them. This guide covers everything UK employers need to know about maternity leave and statutory maternity pay, from the initial notification through to the return to work.
Maternity leave entitlement
Every employee is entitled to up to 52 weeks of maternity leave. This is a day-one right, meaning there is no minimum length of service required. It does not matter whether the employee has been with you for five years or five weeks.
Maternity leave is split into two halves. Ordinary Maternity Leave (OML) covers the first 26 weeks. Additional Maternity Leave (AML) covers the remaining 26 weeks. The distinction matters because the rights on returning to work differ slightly depending on which period the employee returns from (more on that below).
The employee does not have to take the full 52 weeks. The only compulsory element is a two-week period of compulsory maternity leave immediately after the birth (four weeks for factory workers). Beyond that, the employee decides when to return.
Statutory Maternity Pay (SMP)
While all employees are entitled to maternity leave, not all qualify for Statutory Maternity Pay. SMP is paid for up to 39 weeks and is calculated as follows.
First 6 weeks: 90% of the employee's average weekly earnings (AWE), with no cap.
Next 33 weeks: The lower of £184.03 per week or 90% of AWE. The £184.03 figure applies for the 2025/26 tax year.
To qualify for SMP, the employee must have at least 26 weeks of continuous service with you by the end of the 15th week before the expected week of childbirth. This is known as the "qualifying week." They must also have average weekly earnings at or above the Lower Earnings Limit, which is £123 per week for 2025/26.
You can recover most or all of the SMP you pay out. Small employers (those whose annual Class 1 NIC liability is £45,000 or less) can recover 100% of SMP plus an additional 3% compensation. Larger employers can recover 92%. This is claimed through your payroll submissions to HMRC.
When the employee does not qualify for SMP
If the employee does not meet the qualifying conditions for SMP, they may still be eligible for Maternity Allowance (MA) from the government. Maternity Allowance is paid by the Department for Work and Pensions, not the employer, and is available to women who have worked for at least 26 weeks in the 66 weeks before the expected week of childbirth (the weeks do not need to be continuous or with the same employer).
If you determine that an employee does not qualify for SMP, you must issue them a form SMP1 within 7 days of your decision. This form explains why SMP is not payable and allows the employee to apply for Maternity Allowance instead.
Notice requirements
The employee must inform you of their pregnancy at least 15 weeks before the expected week of childbirth. In practice, most employees will tell you well before this. They must provide a MATB1 certificate (issued by their midwife or doctor, usually around week 20 of pregnancy) confirming the expected week of childbirth.
The employee must also confirm the date they intend to start their maternity leave, giving at least 28 days' notice. They can change this date as long as they give 28 days' notice of the new start date.
Once you receive notification, you must respond within 28 days confirming the date the employee's maternity leave is expected to end (i.e. 52 weeks from the start date). This is important because it sets the framework for when the employee is expected to return.
Keeping in Touch (KIT) days
During maternity leave, the employee can work up to 10 Keeping in Touch days without bringing their maternity leave or SMP to an end. Both parties must agree to KIT days. Neither the employer nor the employee can insist on them.
KIT days are useful for attending important meetings, participating in training sessions, or having a gradual reintroduction to the workplace before the formal return. A KIT day counts as a full day regardless of how many hours the employee works. If they come in for a one-hour meeting, that uses one of their 10 KIT days.
Payment for KIT days is a matter for agreement between employer and employee. Many employers pay the employee's normal daily rate, with the SMP for that week offset against it. Others pay in addition to SMP. Whatever you agree, make sure it is confirmed in writing before the KIT day takes place.
Health and safety obligations
From the moment you know an employee is pregnant, you have specific health and safety duties. You must carry out an individual risk assessment of their working conditions and take steps to remove or reduce any risks identified.
If a risk cannot be removed or adequately controlled, you must offer the employee suitable alternative work on the same terms and conditions. If no suitable alternative is available, you must suspend the employee on full pay for as long as the risk remains.
These obligations continue while the employee is breastfeeding, so they apply after the return to work as well.
Common workplace risks to assess include manual handling, prolonged standing, exposure to chemicals or biological agents, and excessive working hours or night shifts.
Protection from dismissal
The protections for pregnant employees and those on maternity leave are among the strongest in UK employment law.
It is automatically unfair to dismiss someone because of pregnancy, childbirth, or taking maternity leave. There is no qualifying period for this protection, so it applies from day one. It is also unlawful to subject an employee to any detriment (demotion, reduced hours, loss of responsibilities) for the same reasons.
If a redundancy situation arises while an employee is on maternity leave, the employee has the right to be offered any suitable alternative vacancy in priority over other candidates. This is not a right to be considered alongside others. It is a right to be offered the role first, provided they are suitable for it.
Given the strength of these protections, any decision to dismiss an employee who is pregnant or on maternity leave should be approached with extreme caution and professional advice.
Returning to work
After Ordinary Maternity Leave (the first 26 weeks), the employee has the right to return to exactly the same job on the same terms and conditions.
After Additional Maternity Leave (weeks 27 to 52), the employee has the right to return to the same job. If that is not reasonably practicable, they must be offered a suitable alternative role on terms no less favourable than their original position. Remember that holiday entitlement continues to accrue throughout both OML and AML, so the employee may return with a significant amount of untaken leave to arrange.
If the employee intends to return on the expected date (the end of the 52 weeks, or whatever date you confirmed in writing), they do not need to give any notice. If they want to return earlier, they must give at least eight weeks' notice.
Many employees return to work on different hours or a flexible working arrangement. Since April 2024, employees have the right to make a flexible working request from day one of employment, and employers must deal with requests in a reasonable manner. Be prepared for this conversation and approach it constructively.
Shared Parental Leave
Eligible parents can opt into Shared Parental Leave (SPL), which allows them to share up to 50 weeks of leave and 37 weeks of statutory pay between them. For SPL to be available, the mother must curtail her maternity leave early.
SPL offers more flexibility than maternity and paternity leave alone. Parents can take leave in blocks rather than one continuous period, and both parents can be on leave at the same time if they choose.
The eligibility rules and notification process for SPL are more complex than for maternity leave, so it is worth having a clear policy in place and seeking advice when an employee first raises it.
Practical tips for employers
Use our maternity leave calculator to work out key dates, SMP entitlement, and the expected return date. It takes the guesswork out of the calculations.
Keep in regular contact during leave, but respect boundaries. Occasional check-ins to share company news and ask how they are doing are appropriate. Frequent calls about work are not.
Plan workload cover early. As soon as you know the start date, begin planning how the employee's responsibilities will be managed during their absence. Our guide to managing employee absence covers practical strategies for handling extended leave, including temporary cover, redistributing work, and adjusting priorities.
Be flexible about the return. The transition back to work can be challenging. Consider phased returns, adjusted hours, or changes to responsibilities where appropriate.
Review your policies and procedures to make sure your maternity policy is up to date and clearly communicated to all staff.
Getting support
Maternity leave is a routine part of running a business, but the details matter. From calculating SMP correctly to managing the return to work, there are plenty of points where things can go wrong.
If you want help putting the right policies and processes in place, or if you have a specific situation you need advice on, book a free consultation with our team. As part of our retained HR support, we handle maternity leave administration and guidance for clients across the UK, giving you confidence that everything is being managed properly.
