Maternity Leave: The UK Employer's Complete Guide

Maternity leave is one of the most important employment rights in the UK. It is also one of the most legally complex areas for employers, with enhanced protections against discrimination, specific rules on pay, and obligations that continue throughout the full 52-week period.

This guide covers everything you need to know as an employer, from the notification process through to managing the return to work.

The Basics: What Maternity Leave Entitles an Employee To

All pregnant employees are entitled to:

52 weeks of maternity leave: 26 weeks of ordinary maternity leave (OML) followed by 26 weeks of additional maternity leave (AML)
Statutory Maternity Pay (SMP) for up to 39 weeks (if they qualify)
Protection from discrimination throughout pregnancy and maternity leave
The right to return to the same job (or a similar job, after AML)
Continued terms and conditions (except pay) during the leave period

Maternity leave is a right from day one of employment. There is no qualifying service requirement for the entitlement to 52 weeks' leave.

SMP requires 26 weeks of continuous employment at the qualifying week (the 15th week before the expected week of childbirth, sometimes called the EWC).

SMP vs Maternity Allowance

Employees who do not qualify for SMP (because they have insufficient service or earnings) may be entitled to Maternity Allowance, paid by HMRC directly. This is not the employer's liability, but you should signpost employees to it.

SMP qualifying criteria:

The employee must have been employed by you for at least 26 weeks ending with the qualifying week
Their average weekly earnings must be at or above the Lower Earnings Limit (£123 per week in 2025/26)
They must give you the correct notice and evidence

If the employee does not meet these criteria, give them a form SMP1 (declining SMP) so they can claim Maternity Allowance from HMRC.

SMP Rates: What You Pay

Statutory Maternity Pay is paid for up to 39 weeks:

First 6 weeks: 90% of the employee's average weekly earnings (no cap)
Remaining 33 weeks: the statutory weekly rate (£184.03 per week in 2024/25, uprated annually in April) or 90% of average weekly earnings, whichever is lower

You pay SMP through your payroll. You can recover 92% of SMP paid from HMRC (103% if you are a small employer). SMP is paid in the same way as normal wages and is subject to tax and National Insurance.

Small employer status: You are a "small employer" for SMP purposes if your total National Insurance liability was £45,000 or less in the last tax year. Check your figures annually.

The Maternity Leave Notification Process

Employee's Obligations

The employee must notify you:

That she is pregnant and intends to take maternity leave
The expected week of childbirth (EWC)
When she intends her maternity leave to start

She must notify you by the end of the 15th week before the EWC (unless it is not reasonably practicable to do so). This is around 25 weeks of pregnancy.

She does not have to notify you in any specific format, but best practice is to ask for written notification. She must provide a MATB1 form (Mat B1: certificate of expected week of childbirth), usually available from her midwife at around 20 weeks.

Your Obligations on Receiving Notification

Within 28 days of receiving notification, you must write to the employee confirming:

Her entitlement to maternity leave
The date her maternity leave will end (if she takes the full 52 weeks)

This is a legal requirement. Failure to confirm in writing within 28 days means the employee is protected from the normal obligation to give 8 weeks' return-to-work notice.

When Maternity Leave Starts and Ends

Earliest Start

Maternity leave cannot start earlier than 11 weeks before the EWC, unless the baby is born early or the employee is absent for a pregnancy-related reason after 36 weeks.

Compulsory Maternity Leave

The first two weeks after the birth are "compulsory maternity leave". You must not permit the employee to work during this period, even if she wants to. The period is four weeks if she works in a factory.

Automatic Trigger

If the employee is absent from work for a pregnancy-related reason after the start of the fourth week before the EWC, maternity leave starts automatically.

Maximum Length

Maternity leave can last up to 52 weeks. The employee is not required to take the full 52 weeks. She can return at any time by giving the correct notice.

Notice to Return to Work

If the employee wants to return before the end of her maternity leave, she must give you 8 weeks' notice of the return date. If she does not give 8 weeks' notice, you can delay her return (but not beyond the end of her maternity leave).

If she intends to return at the end of the full 52 weeks, no notice is required: she simply returns on the expected date.

Keeping in Touch (KIT) Days

During maternity leave, you and the employee can agree to "Keeping in Touch" (KIT) days. These allow the employee to work for up to 10 days during her maternity leave without ending the leave.

KIT days are voluntary for both sides. The employee cannot be required to work KIT days, and you cannot insist on them. They are useful for:

Attending important meetings or training
Gradual familiarisation ahead of return
Staying updated on business developments

The employee is paid her normal contractual day rate for KIT days. She is still entitled to SMP (but the SMP offset against normal pay varies: take payroll advice).

The Employee's Rights During Maternity Leave

Continued Terms (Except Pay)

During maternity leave, the employment contract continues. The employee retains all contractual benefits except normal pay:

Pension contributions continue (on the basis of normal pay, not SMP, for the first 26 weeks)
Benefits (car, private medical, gym membership) continue
Holiday accrues at the full contractual rate throughout the leave
Company mobile/equipment (if any) continues
Seniority, length of service, and other service-based rights continue

This has a practical implication: a one-year maternity leave results in accruing the full year's holiday entitlement during the leave. Make sure you account for this when calculating holiday balances.

Pension

Auto-enrolment and employer pension contributions must continue during the first 26 weeks of maternity leave (ordinary maternity leave), calculated on the basis of normal pay (not SMP). During additional maternity leave (weeks 27-52), contributions continue but are calculated on actual SMP received.

This is a compliance point that trips up some employers. Do not stop employer pension contributions during maternity leave.

Returning to Work

Right to Return to the Same Job

After ordinary maternity leave (the first 26 weeks), the employee has the right to return to the same job on the same terms and conditions.

After additional maternity leave (weeks 27-52), she has the right to return to the same job, or if that is not reasonably practicable, to a suitable alternative on no less favourable terms.

Flexible Working on Return

Many employees returning from maternity leave make a flexible working request. From 6 April 2024, the right to request flexible working is available from day one of employment. You must consider requests reasonably and can only refuse on one of eight statutory grounds.

Refusing a flexible working request from a returning mother, where the request is reasonable and you cannot demonstrate a legitimate business reason, could amount to indirect sex discrimination.

Full guide: Flexible Working Requests Employer Guide 2026

Redundancy During Maternity Leave

Making an employee redundant while she is on maternity leave is legally complex and high risk.

If her role is genuinely redundant during her maternity leave, she must be offered any suitable alternative vacancy in priority over other employees. This priority right applies during maternity leave and for a period after return (the details of the enhanced post-return protected period are expected under ERA 2025 provisions coming in 2027).

Failing to offer a suitable alternative vacancy to an employee on maternity leave, when you give it to another employee instead, is automatically unfair dismissal and likely sex discrimination.

Maternity Discrimination: The Legal Protections

Pregnancy and maternity is a protected characteristic under the Equality Act 2010. Treating an employee less favourably because of her pregnancy or maternity leave is direct discrimination.

Automatic unfair dismissal applies where:

The employee is dismissed because of pregnancy or maternity leave (no qualifying period)
The employee is dismissed at any point from the start of pregnancy to the end of maternity leave

High-risk situations for discrimination claims:

Selecting an employee on maternity leave for redundancy without genuine justification
Changing her role or responsibilities before, during, or after leave without her agreement
Failing to inform her of job vacancies or promotions during her leave
Penalising her for pregnancy-related absence

Enhanced Protections Coming in 2027

The Employment Rights Act 2025 includes provisions for enhanced dismissal protections for pregnant women and new mothers. The specific details are expected in regulations in 2027. Watch for these changes: the protection period after return from maternity leave is expected to be extended.

Maternity Leave Employer Checklist

[ ] Employee has provided MATB1 form and written notification of leave start date
[ ] Confirmation letter sent within 28 days of notification
[ ] Confirmation letter states the expected return date
[ ] SMP eligibility checked and SMP commenced on first day of leave
[ ] Form SMP1 issued if employee does not qualify for SMP
[ ] SMP recovery claimed from HMRC through payroll
[ ] Pension contributions continued throughout leave (on normal pay basis for first 26 weeks)
[ ] Holiday accrual calculated and tracked during leave
[ ] Benefits maintained throughout leave (car, medical, etc.)
[ ] KIT days agreed in writing if used
[ ] Return to work date confirmed in writing
[ ] Flexible working request handled if submitted (within three-month deadline)
[ ] Same or equivalent role confirmed on return
[ ] Any redundancy during leave: suitable alternative offered in priority

FAQ: Maternity Leave for Employers

Does an employee need two years' service to take maternity leave?

No. All employees are entitled to 52 weeks of maternity leave from day one of employment. The only qualifying period is for SMP: she must have 26 weeks' continuous service by the qualifying week to receive SMP. If she does not qualify for SMP, she may receive Maternity Allowance from HMRC.

Can I contact the employee during maternity leave?

Yes, reasonably. You can contact her about relevant business matters, send newsletters, and ask about her return plans. She has a right to be kept informed of job vacancies, promotions, and major workplace changes. What you must not do is pressure her to return early or make her feel obliged to work during her leave (other than agreed KIT days).

Can I make someone redundant while they are on maternity leave?

Only if the redundancy is genuine (the role is disappearing) and you offer any suitable alternative vacancy to her in priority over other employees. Making someone redundant while on maternity leave is one of the most legally dangerous things an employer can do. Take advice before proceeding.

What happens if an employee does not return after maternity leave?

If she does not give notice to return and does not return at the end of the 52-week period, you can treat her as having resigned. If she is not returning and has been paid SMP, she does not need to repay it (SMP is not repayable, even if she does not return). Check your contract: enhanced maternity pay (above SMP) can sometimes be made repayable if the employee does not return.

Does holiday accrue during maternity leave?

Yes. Holiday accrues at the full contractual rate throughout the full 52 weeks of maternity leave. If she takes the full year, she returns with a year's worth of unused holiday (unless she has used some before or during leave). Many employees prefer to add accrued holiday to the end of their maternity leave, extending their absence. This is their right.

Can I change the employee's role while she is on maternity leave?

You should not change her role without her agreement. If there is a genuine business reason to restructure during her leave, consult her in the same way you would consult any other employee. Do not restructure her out of her role without following a fair process.

Get Your Maternity Policy Checked

Maternity leave is one of the highest-risk areas for discrimination claims. An outdated or incomplete maternity policy exposes you.

EmployerKit Audit from £49. We check your maternity policy and contracts against current law and flag exactly what needs updating.

Last updated: April 2026