Statutory Maternity Pay vs Maternity Allowance
Statutory Maternity Pay and Maternity Allowance pay for the same 39 weeks of life, but they are different payments with different payers, different tests, and a different shape over those weeks. Understanding the difference matters because you claim one or the other, never both for the same period, and the route you take is decided by your employment history, not by preference.
| Feature | Statutory Maternity Pay (SMP) | Maternity Allowance (MA) |
|---|---|---|
| Paid by | Your employer, through payroll | The Department for Work and Pensions |
| Length | 39 weeks | 39 weeks (14 weeks for the unpaid-work route) |
| First six weeks | 90% of average weekly earnings, uncapped | No special first-six-weeks rate; the standard rate or 90% rule applies throughout |
| Remaining 33 weeks | £194.32 a week or 90% of earnings, whichever is lower (2026/27) | £194.32 a week or 90% of earnings, whichever is lower, for employed claimants; £27 to £194.32 for self-employed claimants |
| Service test | 26 weeks continuous employment with the same employer up to the qualifying week (the 15th week before the due week) | 26 weeks employed or self-employed in the 66 weeks before the due date; weeks need not be consecutive or with one employer |
| Earnings test | Average weekly earnings at or above the lower earnings limit: £129 a week for 2026/27 | At least £30 a week in at least 13 weeks (employed); Class 2 contributions for the self-employed |
| Tax treatment | Tax and National Insurance deducted through payroll like ordinary wages | GOV.UK states you will not have to pay tax on it |
| How to claim | Tell your employer and give your MATB1 certificate | Form MA1, sent to the address on the form, with MATB1 and any SMP1 |
The six-week difference, in plain terms
The biggest financial difference is the first six weeks. Under Statutory Maternity Pay, those six weeks pay 90% of your average weekly earnings with no ceiling. A higher earner therefore receives substantially more in those weeks under SMP than under Maternity Allowance, where the £194.32 ceiling applies from the first week. After week six, the two payments converge: both pay the standard rate or 90% of earnings if lower. That is why a woman who qualifies for SMP will usually be better off on SMP, and why the system directs her to SMP first.
Which test fails most often?
For SMP, the service test fails most often: starting a new job too recently, or a break in continuous employment, ends SMP eligibility even for someone with a long working history. The earnings test fails next, for part-time and low-paid workers below the £129 line. Both failures lead to the same place: ask the employer for form SMP1, which records the refusal and the reason, and then claim Maternity Allowance with that form attached. Do not skip the SMP1 step out of embarrassment or haste; it is the document that proves you tried the employer route first.
If you have more than one job
You can qualify for Statutory Maternity Pay from one employer and still need Maternity Allowance in relation to another job, but you cannot receive both payments for the same period. GOV.UK states that if you get Statutory Maternity Pay from another job, you are not eligible for Maternity Allowance. Work through each employer separately, get an SMP1 from any employer who refuses, and let the Department sort out the interaction on the evidence.
Leave is separate from pay
Both payments sit alongside Statutory Maternity Leave of up to 52 weeks, which is a right to time off rather than a payment. You can be entitled to leave without being entitled to either payment, and you can be entitled to a payment without taking the full 52 weeks of leave. Keep leave, SMP, and Maternity Allowance as three separate ideas in your head, and check each one against its own rules rather than assuming that one implies the others.
Sources: GOV.UK, Maternity Allowance: eligibility and what you will get; GOV.UK rates and thresholds for employers 2026 to 2027 (standard rate); nidirect, SMP introduction (qualifying week and lower earnings limit).