Maternity Leave Planning Guide 2026
A practical timeline for statutory leave, 2026/27 maternity pay, employer notice, annual leave, KIT days, the unpaid tail and the childcare/working decisions that shape your return.
Leave and pay are different entitlements. Statutory Maternity Leave can be up to 52 weeks. Statutory Maternity Pay, if you qualify, lasts up to 39 weeks. Your employer’s enhanced policy can change the cashflow dramatically.
52 weeks of leave; up to 39 weeks of statutory pay
Start by putting the two timelines on the same page.
Leave is a day-one employee right when the eligibility/notice requirements are met; SMP has separate service and earnings tests. This is why someone can have the right to maternity leave but not qualify for SMP.
The statutory-pay step-down is the number to budget around
For babies/leave falling in the 2026/27 rate year, the current statutory rate is £194.32.
| Period | Statutory Maternity Pay |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings before tax, with no statutory upper cap. |
| Weeks 7–39 | £194.32 a week or 90% of average weekly earnings, whichever is lower. |
| Weeks 40–52 | No SMP. Employer-enhanced pay, annual leave or other household income may change the picture. |
For SMP you generally need average earnings of at least £129 a week and continuous employment with the same employer for at least 26 weeks into the qualifying week — the 15th week before the expected week of childbirth.
There are three dates worth working backwards from
Due date, planned leave start and intended return date drive most of the paperwork.
Tell your employer the due date and planned leave start
Your employer can ask for the notice in writing and should confirm your leave dates.
MATB1 becomes available
Give the pregnancy evidence requested for SMP. The SMP start date normally needs at least 28 days’ notice.
11 weeks before the expected week of childbirth
Leave can start earlier automatically if the baby is born early; pregnancy-related sickness in the final four weeks can also trigger the statutory start rules.
Give at least 8 weeks’ notice
If you want to return earlier or later than the date your employer is working to, the statutory notice matters.
Build the plan around the pay drop, not the headline 52 weeks
The practical question is how many weeks your household can fund after employer pay and SMP change.
Read the employer policy first
Enhanced maternity pay can add full-pay or half-pay periods, and some schemes have repayment conditions if you do not return for a specified period.
Map net income by month
Put salary/enhanced pay, SMP and the unpaid period into the actual calendar rather than multiplying weekly rates by four.
Add annual leave
Holiday continues to accrue during statutory maternity leave; agreeing leave before or after maternity leave can change the return date and cashflow.
Layer childcare timing on top
Funded childcare and Tax-Free Childcare have separate eligibility/application rules, so do not assume support begins exactly when maternity pay ends.
Employment rights do not disappear because you are on leave
Keep the important operational rights visible alongside the pay timeline.
- Holiday continues to accrue during maternity leave.
- Employment terms and benefits are protected subject to the statutory rules and the distinction between salary and contractual benefits.
- Up to 10 KIT days can be worked by agreement without ending maternity leave; neither side can force them.
- Redundancy protection is enhanced where a suitable alternative vacancy exists during the protected period, which can extend to 18 months from the birth.
- Shared Parental Leave can be an alternative for eligible parents who want to share part of the leave/pay period.
KIT-day work and pay should be agreed in advance. A partial day still normally counts as one KIT day for the 10-day limit.
Treat the return as its own project
Childcare, working pattern, annual leave and handover timing all interact with the statutory return date.
Record the assumptions
- Expected return date
- Employer enhanced-pay conditions
- Holiday carry/accrual approach
- Who will cover key work
Revisit only when decisions become real
- Childcare start and settling
- Flexible-working request if wanted
- KIT days if useful
- Whether the planned return date still works
Frequently asked questions
The points worth checking before you act.
