{"id":13324,"date":"2026-07-20T17:23:42","date_gmt":"2026-07-20T15:23:42","guid":{"rendered":"https:\/\/sedi.pixecom.site\/sedi\/?post_type=services&#038;p=13324"},"modified":"2026-07-20T17:23:57","modified_gmt":"2026-07-20T15:23:57","slug":"maternity-leave-and-pay-in-the-uk","status":"publish","type":"services","link":"https:\/\/sedi.pixecom.site\/sedi\/services\/maternity-leave-and-pay-in-the-uk\/","title":{"rendered":"MUKUK-Maternity leave and pay in the UK"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13324\" class=\"elementor elementor-13324\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d753cc e-flex e-con-boxed e-con e-parent\" data-id=\"6d753cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a7d8c06 e-con-full e-flex e-con e-child\" data-id=\"a7d8c06\" 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class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Paternity leave and pay in UK<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13371 depth-1\"><a href='https:\/\/sedi.pixecom.site\/sedi\/services\/holiday-entitlement-paid-leave-annual-leave\/' data-level='2'><span class=\"item-content\"><span class=\"menu-item-text\"><span class=\"menu-text\">Holiday entitlement<\/span><\/span><\/span><span class=\"\" data-icon = \"\"> <\/span><\/a><\/li> <\/ul><\/li> <\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ad3ed4 e-con-full e-flex e-con e-child\" data-id=\"6ad3ed4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66e3bcb elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default 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10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/sedi.pixecom.site\/sedi\/wp-content\/uploads\/2026\/07\/Maternity-Leave-and-pay-2022-UK-market-SEDI-Group.pdf\" >\n\t\t\t\t\t\t\tT\u00e9l\u00e9charger la fiche\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d076a5 elementor-widget elementor-widget-text-editor\" data-id=\"2d076a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 class=\"p2\"><b>Maternity leave and pay in the UK <\/b><\/h1><h2>STATUTORY MATERNITY LEAVE AND PAY<\/h2><p>Please find below the key points you must consider as an employer as soon as your employee tells you she is pregnant &amp; what benefits \/ protections your employee is entitled to.<\/p><hr \/><h2>1. Statutory Maternity Leave<\/h2><ul><li><p>Eligible employees can take up to <strong>52 weeks\u2019 maternity leave<\/strong>.<\/p><\/li><\/ul><p>The first 26 weeks is known as <strong>\u2018Ordinary Maternity Leave\u2019<\/strong>, the last 26 weeks as <strong>\u2018Additional Maternity Leave\u2019<\/strong>.<\/p><ul><li><p>The earliest that leave can be taken is <strong>11 weeks before the expected week of childbirth<\/strong>, unless the baby is born earlier.<\/p><\/li><li><p>Employees must take at least <strong>2 weeks after the birth<\/strong> (or <strong>4 weeks if they\u2019re a factory worker<\/strong>).<\/p><\/li><\/ul><p>Leave will also start:<\/p><ul><li><p>The day after the birth if the baby is early.<\/p><\/li><li><p>Automatically if you\u2019re off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that your baby is due.<\/p><\/li><\/ul><h3>To be eligible, the employee must:<\/h3><ul><li><p>Have an employment contract &#8211; it doesn\u2019t matter how long they\u2019ve worked for you (just for the leave not for the pay).<\/p><\/li><li><p>Give you the correct medical notice (at least 15 weeks before the baby is expected):<\/p><p>\u27a2 The date the baby is due.<br \/>\u27a2 The date your employee wants to start her maternity leave &#8211; it can be changed with a notice of 28 days.<\/p><\/li><\/ul><p>You have 28 days to write confirming their leave start and end date.<\/p><p>Employees can change their return to work date if they give <strong>8 weeks\u2019 notice<\/strong>.<\/p><hr \/><h2>2. Statutory Maternity Pay (SMP)<\/h2><ul><li><p>SMP for eligible employees can be paid for up to <strong>39 weeks<\/strong>, usually as follows:<\/p><ul><li><p>The first 6 weeks: <strong>90% of their average weekly earnings (AWE) before tax<\/strong>.<\/p><\/li><li><p>The remaining 33 weeks: <strong>\u00a3156.66 or 90% of their AWE (whichever is lower)<\/strong>.<\/p><\/li><\/ul><\/li><li><p>It is the employer&rsquo;s decision to complete the employee\u2019s wage in order she gets 100% of her salary during this period or a partial period of time but there are no legal obligations.<\/p><\/li><li><p>SMP is paid in the same way as your wages (for example monthly or weekly). Tax and National Insurance will be deducted.<\/p><\/li><\/ul><h3>IMPORTANT:<\/h3><p>Employers can usually reclaim up to <strong>92%<\/strong> of employees\u2019 Statutory Maternity (SMP), Paternity, Adoption, Parental Bereavement and Shared Parental Pay.<\/p><p>You can reclaim <strong>103%<\/strong> if your business qualifies for Small Employers\u2019 Relief, so if you paid \u00a345,000 or less in Class 1 National Insurance in the last complete tax year.<\/p><p>This will be reclaimed through your payroll software.<\/p><p>To reclaim the payments, include them in an <strong>Employer Payment Summary (EPS)<\/strong> to HMRC.<\/p><p><strong>Tip:<\/strong> you can use the HMRC\u2019s SMP calculator for employers to know the key dates and pay rates for your employee by clicking here:<\/p><p><a href=\"https:\/\/www.gov.uk\/maternity-paternity-calculator\">https:\/\/www.gov.uk\/maternity-paternity-calculator<\/a><\/p><h3>To be eligible, your employee must:<\/h3><ul><li><p>Earn at least <strong>\u00a3120 a week on average<\/strong> for 8 weeks before the qualifying week.<\/p><\/li><li><p>Give you the correct notice.<\/p><\/li><li><p>Give you proof of pregnancy.<\/p><\/li><\/ul><p>This is usually a doctor\u2019s letter or a maternity certificate (known as an <strong>MATB1 certificate<\/strong>).<\/p><p>Midwives and doctors usually issue these 20 weeks before the due date.<\/p><ul><li><p>Have worked continuously for at least <strong>26 weeks<\/strong> continuing into the \u2018qualifying week\u2019 &#8211; the 15th week before the expected week of childbirth.<\/p><\/li><\/ul><hr \/><h2>3. Extra Leave or Pay<\/h2><p>You can offer more than the statutory amounts if you have a company maternity scheme.<\/p><p>You must make sure your maternity leave and pay policies are clear and available to staff.<\/p><hr \/><h2>4. \u201cKeep in Touch\u201d Days and Employment Rights<\/h2><p>You and the employee could have up to <strong>10 optional keeping in touch days (KIT days)<\/strong> during the maternity leave, if both sides agree.<\/p><p>KIT days help employees stay in contact with their organisation, for example by joining training sessions or team meetings.<\/p><p>Both sides should agree the following before deciding KIT days:<\/p><ul><li><p>The work the employee will do on these days.<\/p><\/li><li><p>The pay (this cannot be below the National Minimum Wage).<\/p><\/li><\/ul><p>If an employee works part of a KIT day, it still counts as a full day.<\/p><p>If they work more than 10 KIT days, their maternity leave and pay automatically end.<\/p><p>An employee\u2019s employment rights (like the right to pay, holidays and returning to a job) are protected during maternity leave.<\/p><p>Employers must give pregnant employees time off for antenatal care and pay their normal rate for this time off.<\/p><h3>Antenatal appointments include:<\/h3><ul><li><p>Medical appointments related to a pregnancy.<\/p><\/li><li><p>Classes for pregnancy-related health, fitness or relaxation.<\/p><\/li><li><p>Sessions that support the person&rsquo;s mental health and wellbeing.<\/p><\/li><\/ul><p>Paid time off for antenatal appointments includes travel time.<\/p><p>The partner has the right to time off work to come with the employee to <strong>2 antenatal appointments<\/strong>.<\/p><p>This time off is usually unpaid and is for a maximum of <strong>6.5 hours for each appointment<\/strong>.<\/p><hr \/><h2>5. Maternity Allowance for Employee Not Eligible for Statutory Maternity Pay<\/h2><p>You can refuse SMP if the employee does not qualify.<\/p><p>You must give her the form <strong>SMP1<\/strong> explaining why she cannot get SMP within <strong>7 days<\/strong> of making your decision.<\/p><p>She may be eligible for <strong>Maternity Allowance<\/strong> instead.<\/p><hr \/><h2>6. Additional Support<\/h2><p>Your employee could get additional maternity benefits:<\/p><ul><li><p>Universal Credit.<\/p><\/li><li><p>Child Benefit.<\/p><\/li><li><p>Child Tax Credit.<\/p><\/li><li><p>Working Tax Credit &#8211; this can continue for 39 weeks after the maternity leave.<\/p><\/li><li><p>Income Support &#8211; she may get this while she is not working.<\/p><\/li><li><p>Maternity Grant (usually for the 1st child), can get a one-off payment of \u00a3500 to help towards the costs of having a child.<\/p><\/li><\/ul><p>She can use the tool made available from the government to calculate these benefits via the following website:<\/p><p><a href=\"http:\/\/www.gov.uk\/benefits-calculators\">www.gov.uk\/benefits-calculators<\/a><\/p><hr \/><h2>7. Record Keeping<\/h2><p>You must keep records for the HMRC, including:<\/p><ul><li><p>Proof of pregnancy &#8211; usually a doctor\u2019s note or a MATB1 certificate (a photocopy is fine).<\/p><\/li><li><p>The date SMP began.<\/p><\/li><li><p>Your SMP payments (including dates).<\/p><\/li><li><p>The SMP you\u2019ve reclaimed.<\/p><\/li><li><p>Any weeks you didn\u2019t pay and why.<\/p><\/li><\/ul><p>You must keep records for <strong>3 years<\/strong> from the end of the tax year they relate to, by using form <strong>SMP2<\/strong> or keeping your own records.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Starting your business with us is easy! Lorem ipsum dolor sit amet, consectetur adipiscing elit. 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