When an employee tells you they are pregnant, you want to support them. You also need to work out what happens next: how much leave they can take, what you need to pay and how the business will manage while they are away.
For a small business, those questions can feel particularly pressing. A clear plan helps you support your employee and keep work moving.
Here are the main points employers need to understand.
Reviewed: 27 October 2026. Pay figures below relate to 2026/27. This guide focuses on employers in England, Scotland and Wales; some rules differ in Northern Ireland.
How much maternity leave can an employee take?
Eligible employees can take up to 52 weeks of statutory maternity leave, made up of:
- 26 weeks of Ordinary Maternity Leave
- 26 weeks of Additional Maternity Leave
- There is no minimum length of service for statutory maternity leave, provided the employee gives the required notice. Leave and pay have different eligibility rules.
Employees do not have to take the full year, but must take at least two weeks off after childbirth, or four weeks if they work in a factory.
Leave can usually begin from 11 weeks before the expected week of childbirth. An early birth or pregnancy-related sickness close to the due date can affect the start date, so check the rules if circumstances change.
How much maternity pay must employers provide?
Eligible employees can receive Statutory Maternity Pay (SMP) for up to 39 weeks.
| Period | Statutory Maternity Pay |
|---|---|
| First six weeks | 90% of average weekly earnings before tax |
| Next 33 weeks | £194.32 a week or 90% of average weekly earnings, whichever is lower |
The £194.32 rate applies from 5 April 2026. SMP is paid through payroll with the usual tax and National Insurance deductions.
The remaining 13 weeks of a full year of maternity leave are normally unpaid, unless your business offers additional pay.
Check the employment contract and maternity policy for any enhanced maternity arrangements.
Who qualifies for Statutory Maternity Pay?
An employee generally needs to:
- Have at least 26 weeks of continuous employment with you up to any day in the qualifying week
- Be on your payroll in that week
- Meet the applicable average earnings threshold
- Give the required notice and proof of pregnancy
The qualifying week is the 15th week before the expected week of childbirth. Proof is usually a MATB1 certificate.
Use HMRC’s maternity pay calculator to check the relevant dates and earnings rather than relying on a rough calculation.
An employee who does not qualify for SMP may still qualify for maternity leave. Give them form SMP1 within the required timescale and explain that they may be eligible for Maternity Allowance instead.
Can employers reclaim maternity pay?
Employers can usually recover 92% of SMP from HMRC.
For 2026/27, businesses that qualify for Small Employers’ Relief can recover 109%. For maternity pay, eligibility depends on having paid £45,000 or less in total Class 1 National Insurance in the last complete tax year before the qualifying week, ignoring reductions such as Employment Allowance.
Check this with whoever manages your payroll and follow the HMRC recovery process.
Recovery helps with statutory pay costs. You should still budget for cover, handover time and any enhanced maternity pay your business provides.
What notice and paperwork are needed?
Normally, by the end of the 15th week before the expected week of childbirth, the employee should tell you they are pregnant, when the baby is due and when they want maternity leave to start. If that is not reasonably practicable, they should tell you as soon as possible.
You must confirm the leave start and end dates in writing within 28 days. SMP normally requires at least 28 days’ notice.
Keep the dates, evidence and payroll arrangements together, with access limited to those who need the information.
A short planning meeting can help you agree responsibilities and avoid different people giving the employee conflicting answers.
What should you do before maternity leave starts?
Planning should cover the employee’s wellbeing as well as the handover.
When notified in writing that an employee is pregnant, you must carry out an individual risk assessment. Review it as the pregnancy progresses and act on identified risks, taking account of medical advice.
Alongside this, agree:
- What work needs handing over and to whom
- Whether temporary cover or additional training is needed
- How annual leave will fit around maternity leave
- How you will keep in touch
- Who will answer questions during the absence
Avoid making assumptions about what the employee will want to do after having their baby. Ask, listen and record what is actually agreed.
Does holiday build up during maternity leave?
Yes. Employees continue to build up holiday entitlement during maternity leave, including their entitlement relating to bank holidays.
Annual leave and maternity leave cannot be taken at the same time. Discuss taking holiday before or after maternity leave and any necessary carry-over.
Where maternity leave prevents an employee from taking statutory holiday, you must allow it to carry over into the next holiday year.
Include this in your cover planning. The employee’s first day back at work may be later than the end of their maternity leave if annual leave follows it.
How should you keep in touch?
Agree a suitable contact method and frequency before leave starts.
Employees should still hear about important changes affecting them, such as reorganisations, redundancy proposals, training and promotion opportunities. Being away should not mean being overlooked.
Employees can also agree to work up to 10 keeping in touch (KIT) days during maternity leave. These are optional for both sides. Agree the work and pay in advance.
KIT days can help with training or preparation for returning, but should not become an expectation to remain available for routine work. They cannot be used during compulsory maternity leave.
What happens when the employee returns?
After up to 26 weeks of maternity leave, an employee has the right to return to the same job.
After more than 26 weeks, that right still applies unless returning to the same job is not reasonably practicable. In that situation, you must offer suitable alternative work on terms that are no less favourable.
If the employee wants to change their return date, they normally need to give at least eight weeks’ notice.
Arrange a return conversation to discuss changes, priorities and support. Consider any flexible working request through the appropriate process rather than assuming parenthood means someone wants fewer hours or less responsibility.
What if the business needs to make redundancies?
Pregnancy and maternity leave must not be reasons for selecting someone for redundancy.
Additional protection normally runs from notification of pregnancy until 18 months after birth, where the employee has informed you of the birth date. Otherwise, the expected week of childbirth is used.
During the protected period, an employee whose role is redundant has priority for any suitable alternative vacancy. This means offering the vacancy, rather than simply inviting them to apply.
The protection does not prevent every genuine redundancy, but the process needs careful handling. Get advice before making decisions.
Need help managing maternity leave in your business?
You may be handling maternity leave for the first time or trying to make sure your managers follow a consistent process.
We can help you review your maternity policy, prepare the relevant letters and plan the conversations before, during and after leave. We work with you to put agreed arrangements into practice, so you have support beyond understanding the rules.
Find out about our ongoing HR support.
You can also browse our HR Resources Hub for practical guides, policies and templates. Resources are clearly labelled as free or exclusive to retainer clients.
