What UK businesses need to know about maternity leave

Maternity leave is a legal right for all pregnant women and employees who are expecting or who have had a child. However, the intricacies surrounding the subject are often misunderstood.

As of 2025/26, UK maternity leave provisions have been enhanced to provide greater protection and support for working parents. Understanding these updated rights, alongside paternity and shared parental leave policies, is crucial for businesses aiming to support the whole family unit.

Here’s our comprehensive guide, packed with essential information for both mother and employer.

What is maternity leave?

Statutory Maternity Leave (SML) can be a maximum of 52 weeks, and is split into two different parts: Ordinary Maternity Leave (OML), and Additional Maternity Leave (AML).

► What is Ordinary Maternity Leave?

OML is the first 26 weeks of someone’s maternity leave. The individual has the right to return to the same position held directly after the end of the OML period.

► What is Additional Maternity Leave?

AML is just as long and begins the day after OML finishes. Once the AML period has finished, the individual can return to the same role. However, if the employer deems it not viable for this to happen, then appropriately similar employment must be offered on the same terms as before, and with the same level of seniority.

Key maternity leave terms and acronyms

Employment law can be full of confusing jargon. To help you navigate the guidance, we have summarised the most common terms and acronyms used in relation to maternity rights below.

Who is eligible to go on maternity leave?

It may seem fairly obvious, but to go on maternity leave, the person in question must be an employee. This means that if someone is a contractor then they would not be entitled to any maternity leave or pay directly from the employer. Note that it is illegal to discriminate based on sex or gender when determining eligibility or employment terms during this period.

To be eligible, the worker must also:

• Provide a minimum of 15 weeks’ notice prior to the week that the baby is due (WBD).

• Inform their employer on when they would like the maternity leave to start.

Statutory Maternity Pay (SMP) explained

The terms of Statutory Maternity Pay (SMP) and Statutory Maternity Leave (SML) are often confused with each other. The most significant difference between the two is that SML is compulsory, while SMP is dependent on a couple of variables.

SMP is the financial support that an individual receives when on maternity leave. In total, the entitlement is to 39 weeks of compensation:

1. First 6 weeks: Paid at 90% of the employee’s average weekly earnings (AWE).

2. Next 33 weeks: Paid at the mandated weekly rate of £187.18, or 90% of the employee’s AWE, whichever is lower.

While these are the legal requirements, many companies offer Occupational Maternity Pay (OML), paying more than the statutory minimum at their own discretion.

Who is entitled to SMP?

Employees who have been employed in a company for at least 26 weeks before the 15th week (the qualifying week) prior to the baby’s due date are eligible for SMP.

Additionally, the employee must:

• Have received average weekly earnings of at least the Lower Earnings Limit(currently £125) per week during the ‘relevant period’ (the eight weeks prior to the qualifying week).

• Provide proof of pregnancy, via a MAT B1 certificate or doctor's letter.

Special pay scenarios

There are specific rules for handling SMP in complex situations, such as salary changes or furlough.

What are Keep In Touch (KIT) days?

Any worker on maternity leave is entitled to up to 10 Keep In Touch (KIT) days. A KIT day means that they are able to briefly return to work and be paid for that day.

They can be taken separately or together, and the employee is paid the full daily rate. In fact, the days cannot be split into half days, which means that if an employee returns for half a day it will still count as a full day.

What are the notice periods for maternity leave and pay?

Maternity leave notice

The worker must confirm their maternity leave start and end dates 15 weeks before the baby is due. However, they can amend their return to work date if they provide a minimum of eight weeks’ notice.

Maternity pay notice

An employee must give 28 days’ notice from when they wish to start receiving SMP. An employer can refuse SMP if the employee doesn’t give proper notice, except in case the employee is able to provide justified reasons for not doing so.

2026 updates and rates

For 2026, SMP has increased to £187.18 per week. Enhanced redundancy protection now extends to 18 months after the birth. There are additional protections in place for those undergoing IVF treatment, as well as increased flexibility in how maternity leave can be taken.

Small Employers’ Relief has increased to 108.5% (if your business qualifies), and there is enhanced protection for agency and zero-hours workers. The Employment Rights Bill 2025 introduced new leave and pay rights for babies requiring neonatal care.

Common maternity leave misconceptions and what UK employers should know

Navigating maternity rights can be complex. To help you stay compliant, we have clarified some of the most frequent misunderstandings below.

How payroll software can help UK businesses manage maternity leave

Automated payroll software allows users to automatically calculate maternity pay.

Just enter the date that the employee will begin their leave, and the software will then automatically calculate the statutory amount that they should be paid, as well as the amount that the company can reclaim to cover the costs.

Good payroll software can also support you in setting up OMP with a policy to pay more than the legal minimum to your employees.

For example, should you wish to pay all employees 100% of their salary for the first 10 weeks of maternity leave, and then subsequently pay 50% for the remainder of their leave, then you are able to do so.

Once all this has been set up, the software will automatically calculate the correct amount each time one of your employees goes on maternity leave.

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