How to Apply for Maternity and Paternity Pay in the UK

Navigating parental leave and statutory pay in the United Kingdom requires a clear understanding of employment rights, HM Revenue & Customs (HMRC) regulations, and Department for Work and Pensions (DWP) guidelines. Whether you are an expectant mother preparing your workplace notifications, a father or partner planning paternity leave, or an employer administering payroll, knowing How to Apply for Maternity and Paternity Pay in the UK (2026 Guide) is essential for ensuring full financial compliance and peace of mind.

The 2026 UK employment landscape introduces several important updates to family-related leave. Updated statutory payment caps, extended day-one employment protections, modernised digital submission standards for medical evidence, and adjusted Small Employers’ Relief (SER) rules mean both employees and employers must follow updated operational procedures.

This comprehensive operational guide breaks down every stage of the statutory parental pay application process. It covers legal eligibility thresholds, key deadlines, official form submissions (such as MATB1 and SC3), statutory calculations, and administrative steps for employees and businesses across England, Scotland, Wales, and Northern Ireland.

UK Parental Pay Framework Overview: 2026/27 Tax Year

Statutory parental payments in the UK ensure that eligible employees receive financial support while taking time off to care for a new child. The system comprises two main employer-administered payments Statutory Maternity Pay (SMP) and Statutory Paternity Pay (SPP) alongside state-administered safety nets such as Maternity Allowance (MA).

Understanding how these statutory payments work requires familiarity with the baseline financial thresholds established for the 2026/27 tax year.

Statutory Payment Rates and Rules for 2026/27

Effective April 2026, the standard weekly rate for statutory family-related payments rises to £194.32 per week (up from £187.18 in the previous tax year).The statutory parental pay rates 2026 2027 UK apply across all major statutory parental schemes:

• Statutory Maternity Pay (SMP):Paid for up to 39 weeks.The first 6 weeks are paid at 90% of the employee’s Average Weekly Earnings (AWE) with no upper limit.The remaining 33 weeks are paid at the flat statutory rate of £194.32 per week, or 90% of AWE if that figure is lower.

• Statutory Paternity Pay (SPP):Paid for up to 2 weeks at £194.32 per week or 90% of AWE, whichever is lower.

• Statutory Adoption Pay (SAP):Mirrors SMP directly—6 weeks at 90% uncapped AWE followed by 33 weeks at £194.32 or 90% of AWE.

• Statutory Shared Parental Pay (ShPP):Paid at £194.32 per week or 90% of AWE across a shared maximum pool of 37 weeks.

• Maternity Allowance (MA):Paid by the DWP to those who do not qualify for SMP at up to £194.32 per week for 39 weeks.

How to Apply for Statutory Maternity Pay (SMP): Step-by-Step

Statutory Maternity Pay is paid directly by employers through regular payroll systems (PAYE), with Tax and National Insurance contributions deducted as normal. To receive payments without delay, employees must follow a strict application procedure.

Step 1: Establish Eligibility via the 26-Week Rule

To qualify for Statutory Maternity Pay from an employer, an employee must satisfy two primary criteria:

1. Continuous Employment:The employee must have been continuously employed by the same employer for at least 26 weeks reaching into the qualifying week (which is the 15th week before the Expected Week of Childbirth, or EWC). This requirement is often referred to as the maternity pay eligibility 26 week qualifying rule.

2. Earnings Threshold:The employee’s average weekly earnings calculation for SMP over the specific "relevant period" must equal or exceed the Lower Earnings Limit (LEL) for National Insurance, which is £129.00 per week for the 2026/27 tax year.

Step 2: Obtain Medical Evidence (The MATB1 Certificate)

The primary document required to claim SMP is the MATB1 form (Maternity Certificate), which is issued by a registered doctor or midwife. It confirms the expected date of childbirth and cannot be issued earlier than 20 weeks before the EWC.

Updated 2026 MATB1 Submission Rules

Under UK employment updates, employers can accept digital copies or scans of the MATB1 form rather than requiring the original physical paper document in ink. This change speeds up HR processing for remote and hybrid teams while keeping compliance secure.

Strict MATB1 form deadlines and submission rules apply. Employees must give their employer medical proof no later than 21 days after their SMP start date. If evidence is delayed without a valid medical reason, employers are legally permitted to withhold SMP payments until proof is provided.

Step 3: Provide Formal Notice to Your Employer

Employees must officially notify their employer of their intention to take maternity leave and claim SMP.This notice must be in writing and provided at least 28 days before the intended leave start date. The written notice must state:

• That the employee is pregnant.

• The expected week of childbirth (EWC).

• The date the employee intends to start maternity leave and SMP.

Once submitted, the employer has 28 days to respond in writing, confirming the exact start date and expected end date of leave and pay.

Calculating Average Weekly Earnings (AWE) for SMP

Calculating average earnings accurately is critical because it determines whether an employee meets the £129.00 LEL and dictates the exact 90% uncapped rate during the first 6 weeks of maternity leave.

Understanding the "Relevant Period"

The average weekly earnings calculation for SMP is based on gross earnings paid during a specific 8-week window prior to the qualifying week:

• For Weekly Paid Employees:The relevant period covers the 8 weeks of paydays ending on or before the Saturday of the qualifying week.

• For Monthly Paid Employees: The relevant period typically covers the 2 monthly paychecks received immediately before the end of the qualifying week.

Worked Financial Calculation Example (£32,000 Annual Salary)

Below is an illustration of how SMP is calculated for an employee earning an annual salary of £32,000 gross (£615.38 gross per week) who takes the full 39 weeks of statutory paid leave.

Note: Statutory Maternity Pay is subject to Income Tax and National Insurance deductions through standard PAYE payroll processing.

What to Do If You Do Not Qualify for SMP: Maternity Allowance (MA)

If an employee fails to qualify for SMP for instance, if they changed jobs recently, do not meet the 26-week service requirement, earn under £129.00 per week, or are self-employed—they can claim Maternity Allowance (MA) directly from the government.

The SMP1 Refusal Notice

When an employer determines an employee is ineligible for SMP, they must provide an SMP1 form refusal notice from employer UK. The employer must issue this document within 7 days of making the decision, and no later than 28 days after the employee's original request.

Submitting the Maternity Allowance DWP Application Guide UK

To claim Maternity Allowance, the individual submits a claim directly to Jobcentre Plus using the following procedure:

1. Download Form MA1: Available via the official GOV.UK portal.

2. Gather Supporting Documentation: Attach the completed Form MA1, the employer's SMP1 form refusal notice from employer UK, the MATB1 form, and original payslips covering a 13-week period within the 66 weeks prior to the EWC.

3. Self-Employed Applicants: Self-employed mothers use their Class 2 National Insurance record to establish eligibility. If full Class 2 contributions have been made, they receive the full £194.32 weekly allowance for 39 weeks.

4. Tax Status Advantage:Unlike SMP, Maternity Allowance paid directly by the DWP is completely exempt from Income Tax and National Insurance.

How to Apply for Statutory Paternity Pay (SPP)

Statutory Paternity Pay provides financial support to fathers, secondary adopters, or partners of mothers or primary adopters.

Statutory Paternity Leave Day-One Employment Rights

A major regulatory update across England, Scotland, and Wales grants Statutory Paternity Leave day-one employment rights.Employees can take paternity leave from their very first day in a new role, without needing to complete 26 weeks of continuous service.

However, there is an important distinction between leave and pay:

Leave vs. Pay Distinction:

While Paternity Leave is a day-one statutory right, qualifying for Statutory Paternity Pay (SPP) still requires 26 weeks of continuous service

Also Read: How to Claim Redundancy Pay UK

with the same employer by the qualifying week, plus average weekly earnings of at least £129.00 per week.

Step-by-Step SPP Application via Form SC3

Knowing how to claim Statutory Paternity Pay from employer relies on providing the proper declaration form within statutory notice deadlines.

Understanding the Paternity Pay Notice Period and SC3 Form

1. Obtain Form SC3: Employees download Form SC3 (Becoming a parent) from GOV.UK or request their internal HR equivalent.

2. Submit 15 Weeks Before Childbirth: The employee must submit the SC3 form to their employer by the end of the 15th week before the expected week of childbirth.

3. Flexible Block Scheduling:Employees can choose to take either 1 single week or 2 weeks of leave.These weeks can be taken together or as two separate 1-week blocks anytime within the first 52 weeks following the child's birth or placement.

4. 28-Day Block Notice:If an employee chooses to split their leave into separate blocks, they must give their employer at least 28 days' notice before each individual block begins.

Flexible Options: Shared Parental Leave and Pay (ShPP)

Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) allow parents to share leave and pay following the birth or adoption of a child.

How to Apply for Shared Parental Pay UK

To use Shared Parental Pay, parents convert unused maternity or adoption leave and pay into shared parental leave and pay.

Application Requirements for ShPP

1. Curtailment Notice:The mother must give her employer formal notice to curtail her maternity leave and pay early.

2. Notice of Entitlement: Both parents must submit a detailed Notice of Entitlement and Intention to their respective employers at least 8 weeks before the first period of shared leave begins.

3. Pay Rate:ShPP is paid at £194.32 per week or 90% of AWE (whichever is lower) for up to 37 total shared weeks.

4. Flexibility: Parents can choose to be off work at the same time or alternate taking blocks of leave.

Statutory Parental Pay Comparison for UK Employers & Employees

This comparison matrix summarizes eligibility requirements, notification deadlines, funding sources, and rates for primary UK parental pay options.

Employer Payroll Guidance: Reclaiming Statutory Payments from HMRC

Managing statutory parental pay requires understanding how businesses recover these costs from HMRC. Employers pay statutory parental funds directly to employees during routine payroll runs, then claim back a significant portion or all of those payments from their monthly tax liabilities.

Understanding Reclaiming Statutory Maternity Pay for Small Businesses

Smaller businesses receive additional financial protection through Small Employers' Relief (SER):

• Standard Recovery Rate:Larger businesses can recover 92% of the SMP, SPP, SAP, and ShPP payments made to staff.

• Small Employers’ Relief (SER) Rate:Businesses qualify for SER if their total gross Class 1 National Insurance contributions were £45,000 or less in the tax year prior to the employee’s qualifying week.

• SER Compensation Bonus:Employers qualifying for SER can recover 100% of statutory parental payments PLUS an additional 9% compensation. This means small businesses receive 109% back in total, helping offset administrative costs and employer NI contributions.

How Employers Submit Claims via RTI and EPS

1. Process Monthly Payroll:Calculate SMP/SPP and issue payment via Full Payment Submission (FPS).

2. File an Employer Payment Summary (EPS): Submit an EPS to HMRC by the 19th of each month, detailing total statutory payments made and the reclaimed amount.

3. Offset Against HMRC Deductions: Deduct the reclaimed amount from the overall monthly PAYE, National Insurance, and Construction Industry Scheme (CIS) liability owed to HMRC.

4. Advance Funding Requests: If a small business lacks sufficient cash flow to pay an employee upfront, it can apply directly to HMRC for an advance payment via the government gateway.

Common Administrative Mistakes and Compliance Pitfalls

When managing statutory leave and pay, HR administrators, payroll teams, and employees should avoid several common mistakes:

• Mistake 1: Incorrect Earnings Reference Period: Calculating AWE using the weeks immediately before maternity leave starts, rather than looking at the correct 8-week period ending with the qualifying week.

• Mistake 2: Delaying SMP1 Forms: Failing to provide an ineligible employee with an SMP1 form refusal notice from employer UK promptly. Delays prevent employees from filing timely Maternity Allowance claims with the DWP.

• Mistake 3: Misunderstanding Paternity Leave Splitting: Forgetting that employees can split their 2 weeks of paternity leave into separate 1-week blocks, provided they give 28 days' notice for each block.

• Mistake 4: Overlooking Small Employers' Relief: Failing to claim the additional 9% SER compensation when filing monthly EPS returns to HMRC.

Frequently Asked Questions

What is the primary UK Statutory Maternity Pay application process 2026 for employees?

To apply for SMP in 2026, notify your employer in writing at least 28 days before your intended leave date and provide a copy of your MATB1 certificate.Your employer will check your eligibility (26 weeks of service by the 15th week before childbirth and average earnings of at least £129.00/week) and set up payments through regular payroll.

What are the mandatory MATB1 form deadlines and submission rules?

A doctor or midwife issues the MATB1 form around the 20th week of pregnancy. Employees must submit proof of pregnancy to their employer no later than 21 days after their maternity pay start date. Under updated rules, employers can accept digital scans or PDF copies instead of requiring paper originals.

How do fathers or partners complete the paternity pay notice period and SC3 form?

To claim Statutory Paternity Pay (SPP), complete Form SC3 (Becoming a parent) and give it to your employer at least 15 weeks before the expected week of childbirth. You must have at least 26 weeks of continuous service by that qualifying week and earn an average of £129.00 or more per week.

How does reclaiming statutory maternity pay for small businesses work?

Employers reclaim paid statutory amounts through their monthly Employer Payment Summary (EPS) submissions to HMRC. Standard businesses reclaim 92% of statutory payments made. Small businesses qualifying for Small Employers' Relief (SER) reclaim 100% of payments plus an additional 9% compensation bonus.

What should an employee do if they receive an SMP1 form refusal notice from employer UK?

If your employer issues Form SMP1 confirming you do not qualify for SMP, apply for Maternity Allowance (MA) through the DWP. Submit Form MA1 along with your SMP1 form, MATB1 certificate, and recent payslips.Maternity Allowance provides up to £194.32 per week tax-free for up to 39 weeks.