Maternity Leave & Your Pension: What Happens to Contributions in 2026/27

What Happens to Your Pension During Maternity Leave?

One of the most overlooked aspects of maternity leave is the impact on your pension. The rules are actually more protective than many people realise — but there are important details you should know to avoid losing out.

Employer Pension Contributions During Maternity Leave

During paid maternity leave (the 39 weeks of SMP), your employer must continue making pension contributions based on your normal (pre-maternity) salary — not your reduced SMP amount.

This is a crucial protection. Even though you might only be receiving £194.32 per week in SMP, your employer calculates their pension contribution as if you were still earning your full salary.

Example

If your salary is £35,000 and your employer contributes 5%:

•Normal monthly contribution: £35,000 × 5% ÷ 12 = £145.83/month

•During SMP: Employer still contributes £145.83/month (based on full salary)

•Your employer pays the same pension contribution throughout your paid maternity leave

Your Own Pension Contributions During Maternity Leave

Your own contributions are different:

•During paid maternity leave, your contributions are calculated based on your actual pay (SMP), not your full salary

•During unpaid maternity leave (weeks 40-52), neither you nor your employer need to make pension contributions (unless your scheme rules say otherwise)

This means your own contributions will be lower during SMP, but your employer's contributions remain at the full salary level.

Auto-Enrolment

If you're auto-enrolled in a workplace pension, the same rules apply. Your employer must maintain their contributions at the full salary level during paid maternity leave.

National Insurance Credits

You automatically receive National Insurance credits during maternity leave, even if you're not paying NI contributions. These credits count towards your State Pension, ensuring your maternity leave doesn't create gaps in your National Insurance record.

You get NI credits for:

•The full 39 weeks of paid maternity leave

•Any weeks you receive Maternity Allowance

•12 weeks of Child Benefit credits (once your baby is born)

Protecting Your State Pension

To receive the full new State Pension, you need 35 qualifying years of National Insurance contributions. Maternity leave is protected in several ways:

1.SMP counts — NI contributions are deducted from SMP above the threshold

2.NI credits — you receive credits during maternity leave and early years of parenting

3.Child Benefit NI credits — if you claim Child Benefit and don't work, you receive NI credits until your youngest child is 12

Important: Always claim Child Benefit even if you or your partner are subject to the High Income Child Benefit Charge. You can opt out of receiving the payment but still get the NI credit — which is worth approximately £275/year in State Pension.

Unpaid Maternity Leave (Weeks 40-52)

During unpaid maternity leave:

•Your employer's pension contributions stop (unless your scheme is more generous)

•Your pension contributions stop

•You still receive NI credits through Child Benefit

This gap can be addressed by:

•Making additional voluntary contributions (AVCs) when you return to work

•Checking if your employer offers any scheme to make up shortfalls

•Ensuring you claim Child Benefit for the NI credit

Salary Sacrifice Pension Schemes

If you participate in a salary sacrifice pension arrangement, special rules apply during maternity leave:

•During SMP, your employer must pay you at least the statutory minimum — they can't reduce your SMP through salary sacrifice

•Some employers will continue the sacrifice arrangement on a different basis during leave

•Check with your HR department about how your specific scheme handles maternity leave

What About Enhanced Maternity Pay?

If your employer offers enhanced maternity pay, your pension contributions (both yours and your employer's) should be based on the actual enhanced pay during those weeks. This means your pension contributions may be higher than during SMP-only weeks.

Buying Back Missed Pension Contributions

If your pension contributions were lower during maternity leave — or stopped entirely during unpaid leave — you may be able to make up the shortfall:

Workplace Pension Schemes

Many pension providers allow you to make Additional Voluntary Contributions (AVCs) to top up your pension pot. This can be done as a lump sum or through increased monthly payments once you return to work. Some employers also offer matching schemes, where they'll match any extra contributions you make — effectively doubling your top-up.

Ask your pension scheme administrator about:

•Whether AVCs are available and any limits that apply

•Whether your employer offers matching contributions

•The tax relief available on additional contributions (you get relief at your marginal rate)

Public Sector Pensions (NHS, Teachers, Civil Service)

If you're in a public sector defined benefit scheme such as the NHS pension or Teachers' Pension, you may be able to buy back the pension you missed during unpaid maternity leave. Contact your pension scheme directly to find out the cost and deadline, as rules vary between schemes.

State Pension Gaps

If you have gaps in your National Insurance record from periods without NI credits, you can make voluntary National Insurance contributions to fill them. Check your State Pension forecast at gov.uk to see whether you have any gaps. You usually have up to 6 years to fill gaps through voluntary contributions.

Key Actions to Protect Your Pension

1.Check your pension scheme rules before maternity leave starts

2.Claim Child Benefit — even if you don't need the money, the NI credit is valuable

3.Consider AVCs after maternity leave to make up any shortfall

4.Request a pension forecast from your scheme administrator

5.Check your State Pension forecast at gov.uk/check-state-pension

6.Ask about buying back missed contributions in defined benefit schemes

7.Use our Maternity Pay Calculator to understand how your income will change and plan contributions accordingly

Related Guides

•Financial Planning for Maternity Leave — budgeting for reduced income

•Benefits During Maternity Leave — all the support you can claim

•Child Benefit Calculator — including NI credit information