SMP vs Maternity Allowance Comparison Calculator

SMP vs Maternity Allowance: Which Will You Get?

In the UK, there are two main types of maternity pay: Statutory Maternity Pay (SMP) paid by your employer, and Maternity Allowance (MA) paid by the government. You cannot claim both at the same time, and which one you receive depends on your employment status and earnings history.

Understanding the difference between SMP and Maternity Allowance is crucial for planning your finances during maternity leave. While both provide up to 39 weeks of pay, the amounts and tax treatment differ significantly.

SMP vs Maternity Allowance at a Glance

Who Qualifies for SMP?

To qualify for Statutory Maternity Pay (SMP), you must meet all of the following conditions:

• Continuous employment — You've worked for the same employer for at least 26 continuous weeks by the 15th week before your expected due date (the "qualifying week")
• Earnings threshold — You earn at least £129 per week on average (the Lower Earnings Limit for 2026/27) in the 8-week "relevant period"
• Proper notice — You've given your employer at least 28 days' notice (or as soon as reasonably practical)
• Medical evidence — You've provided a MATB1 certificate from your midwife or doctor

Who Qualifies for Maternity Allowance?

Maternity Allowance is designed for women who don't qualify for SMP. You may be eligible if:

• Employed but not eligible for SMP — You've changed jobs during pregnancy, work part-time for multiple employers, or haven't been employed long enough
• Self-employed — You're registered as self-employed with HMRC and have paid Class 2 NI contributions for at least 26 of the 66 weeks before your due date
• Recently stopped working — You've worked in at least 26 of the 66 weeks before your due date (the "test period")

Why SMP is Usually Worth More Than MA

For most employed women, SMP pays more than MA because of the 6-week higher rate period. During these first 6 weeks, SMP is paid at 90% of your average weekly earnings with no cap. For someone earning £30,000 per year, that's about £519/week — significantly more than the MA flat rate of £194.32/week.

However, MA has one important advantage: it's completely tax-free. SMP is subject to Income Tax and National Insurance, which reduces the amount you actually take home. For lower earners close to the Lower Earnings Limit, the tax savings on MA can sometimes mean you're better off overall — though this is rare.

What If My Employer Refuses to Pay SMP?

If you believe you qualify for SMP but your employer refuses to pay, they must give you form SMP1 explaining why. You can then contact HMRC's statutory payments disputes team, who will make a formal decision. If HMRC agrees you're entitled to SMP, they can direct your employer to pay. In the meantime, you may be able to claim Maternity Allowance while the dispute is resolved.

Agency Workers, Zero-Hours Contracts & Maternity Pay

If you work through an employment agency, you may qualify for SMP from the agency if you meet the standard employment and earnings criteria. Zero-hours contract workers can also qualify for SMP if they've been employed by the same employer for 26+ weeks and their average earnings meet the Lower Earnings Limit.

For agency workers and those on irregular hours, Maternity Allowance is often a better fit because the eligibility rules are more flexible — you don't need 26 weeks with the same employer, just 26 weeks of any work out of 66.

How to Claim Maternity Allowance

1. Get your MATB1 certificate from your midwife or doctor (available from 20 weeks of pregnancy)
2. Complete form MA1 — available online from GOV.UK or from your Jobcentre Plus
3. Send your application from the 26th week of pregnancy onwards
4. Include evidence of earnings — payslips from the relevant test period