SMP or Maternity Allowance: which will you get, and what's the difference?

The short answer: In 2026/27 both pay up to £194.32 a week for 39 weeks. Statutory Maternity Pay (SMP) comes from your employer, pays 90% of your earnings for the first 6 weeks and is taxed. Maternity Allowance comes from the government, is tax-free, and is for people who can't get SMP.

Two payments, almost the same name. It sounds like paperwork. But which one you get changes how much you take home, what happens to your pension and any Universal Credit.

Here's the part that catches people out. You can work right through your pregnancy and still miss out on SMP, because it counts unbroken time with one employer. So getting Maternity Allowance for one baby and SMP for the next is more common than you'd think.

What's the difference between SMP and Maternity Allowance?

SMP is pay from your employer. Maternity Allowance is a benefit from the government. Both last up to 39 weeks, but SMP pays more in the first 6 weeks and is taxed, while Maternity Allowance is tax-free.

The table assumes you're employed and the rates are for 2026/27. The SMP rates and deductions come from GOV.UK's maternity pay page, and HMRC confirms the £194.32 rate from 5 April 2026. The Maternity Allowance rates, the payment pattern and the unpaid final weeks are on GOV.UK's Maternity Allowance rates page. Maternity Allowance is on the government's list of tax-free state benefits.

Tax treatment depends on the individual circumstances of each client and may be subject to change in future.

Is Maternity Allowance the same as SMP?

No. They're two separate payments, and you get one or the other, never both. DWP's guidance says you can only get Maternity Allowance if you can't get SMP from your employer.

So in practice:

• If you have two jobs and get SMP from one of them, you can't claim Maternity Allowance for the other.

• If you're employed and self-employed, and you get SMP from your job, you can't also get Maternity Allowance for your business.

• If your employer turns you down for SMP, Maternity Allowance is usually your next stop.

The Maternity Allowance overview lists who it's for: people who are employed but can't get SMP, the self-employed, people who've recently stopped working, and people who do unpaid work for their spouse's or civil partner's business.

Who pays SMP, the employer or the government?

Your employer pays SMP, through payroll, like your wages. The government then pays most of it back to them, so the cost doesn't fall on your employer alone.

Employers can usually reclaim 92% of the SMP they pay from HMRC. Smaller employers can reclaim 109% if they paid £45,000 or less in Class 1 National Insurance the year before. HMRC lists both recovery rates for 2026/27. An employer still has to pay SMP even if they stop trading.

Maternity Allowance is different. It's a benefit, and Acas notes that Maternity Allowance is paid by the government, not by your employer.

Who is eligible for SMP?

You can get SMP if you've worked for your employer without a break for at least 26 weeks, and earn at least £129 a week on average. You also need to give the right notice and proof that you're pregnant.

The government sets out the SMP conditions:

1. You've worked for your employer continuously for at least 26 weeks, running into the "qualifying week". That's the 15th week before the week your baby is due.

2. You earn on average at least £129 a week. Acas says this is averaged over the 8 weeks before the qualifying week.

3. You give at least 28 days' notice and proof of pregnancy, such as a MATB1 certificate from your doctor or midwife.

You also need to be taxed through PAYE. Acas says people who pay tax through Self Assessment can't get SMP.

The 26 weeks must be continuous employment, which means one employer without a break. Some breaks don't count against you, such as sick leave, holiday, moving between associated employers, or your business being sold to a new owner. If you have moved between companies, for example on a secondment, it's worth asking HR which employer actually paid you.

Who is eligible for Maternity Allowance?

You can usually get Maternity Allowance if you've worked, employed or self-employed, for at least 26 of the 66 weeks before your baby is due. If you were employed, you need to have earned at least £30 a week in 13 of those weeks.

The Maternity Allowance rules are more forgiving than SMP's. The weeks don't have to be together. It doesn't matter if you had different jobs or spells out of work, and you may still qualify if you've recently stopped working.

If you're self-employed, you can get between £27 and £194.32 a week. For the full rate, you need to have been registered with HMRC for at least 26 weeks and paid Class 2 National Insurance for at least 13 of the 66 weeks. Pay none and you get £27 a week. Class 2 is £3.65 a week, and you can top up after you apply. Our guide to Class 2 National Insurance explains how it works.

If you don't work yourself but do unpaid work in your spouse's or civil partner's self-employed business, you might get £27 a week for up to 14 weeks.

Can I get Maternity Allowance if my partner works?

Yes. Maternity Allowance looks at your own work and earnings, so your partner's job doesn't stop you claiming. DWP's guidance says the conditions depend on your recent employment and earnings history.

Your partner's work matters in two cases:

• Their business. If you've helped in your spouse's or civil partner's self-employed business, unpaid, and haven't worked yourself, you might get the 14-week rate. They must be registered as self-employed and paying Class 2.

• Universal Credit. Universal Credit is worked out for your household, so your partner's earnings and your Maternity Allowance both feed into it. More on that below.

Do you get SMP on top of company maternity pay?

Usually not. If your employer has a company (or "enhanced") scheme, the SMP is normally part of that pay, not extra. The law says contractual pay for a week goes towards your employer's duty to pay SMP for that week.

DWP's guidance puts it simply: your employer can usually pay SMP as part of your occupational maternity pay. Acas gives an example of 26 weeks of full pay followed by 13 weeks of SMP.

Two more things to check:

• If you don't go back to work, your contract might ask you to repay the enhanced part, the amount on top of SMP. You never have to repay SMP itself.

• You might qualify for your employer's scheme even if you can't get SMP, so check your policy either way.

Employers can offer more than the statutory amounts, and policies vary a lot. Our guide to what you'll actually get paid on maternity leave shows how company pay and deductions turn into a monthly figure.

Example: how much more does SMP pay at the start?

The real gap is in the first 6 weeks. Here's a made-up example.

Say you earn £400 a week. On SMP, weeks 1 to 6 pay 90% of that, which is £360 a week. On Maternity Allowance those weeks pay £194.32. That's £165.68 a week less, or £994.08 across the 6 weeks, before tax.

From week 7, both pay £194.32 a week, because 90% of £400 is more than that.

Earn under about £215.91 a week and the gap closes. At that point, 90% of your pay is £194.32, so both routes pay much the same before tax. Remember SMP is taxed and Maternity Allowance isn't.

What happens to your pension and Universal Credit?

Pension contributions and Universal Credit both work differently depending on which payment you get.

Your pension. On paid leave, such as SMP, MoneyHelper says workplace pension payments usually continue as normal for at least 39 weeks. On Maternity Allowance, your employer's contributions usually carry on for the first 26 weeks, based on your pay before leave. After that they usually stop, unless your scheme rules or contract say otherwise. Government guidance also notes that contributions usually stop during unpaid leave. So weeks 27 to 39 are the ones to ask about. Our guide to your pension on maternity leave has the questions.

Capital at risk. The value of your pension can go down as well as up, and you may get back less than you pay in.

Your State Pension. With Maternity Allowance you get Class 1 National Insurance credits automatically, which help towards your State Pension.

Universal Credit. SMP counts as earnings, so your Universal Credit goes down by 55p for every £1 above any work allowance. Maternity Allowance doesn't count as earnings. Instead, your Universal Credit is cut by an amount equal to it. Our guide to benefits and support for new parents covers what else you might get.

What can you do if you're turned down for SMP?

Ask for form SMP1, then claim Maternity Allowance. Your employer must give you the SMP1 within 7 days of deciding, explaining why.

Here are the steps, from GOV.UK's guide to claiming Maternity Allowance:

1. Get your SMP1 from your employer.

2. Fill in form MA1. You can apply once you've been pregnant for 26 weeks.

3. Send it with your payslips, proof of your due date and the SMP1.

4. Claim within 3 months of your start date to get the full amount.

5. Expect a decision within 20 working days. If you disagree, you can ask for a "mandatory reconsideration".

Then run your own numbers. Our maternity leave money planner works for Maternity Allowance as well as SMP. The new parent benefits checker shows what else you may be able to claim.

You're not on a worse deal because you did something wrong. You're on a different route, with different rules. Plan around them.

Still got questions?

Is SMP or Maternity Allowance better? You don't get to choose: if you qualify for SMP, you get SMP. SMP pays more in the first 6 weeks if you earn over about £215.91 a week, but it's taxed. Maternity Allowance is tax-free.

Why is SMP so low? After the first 6 weeks, SMP is a flat £194.32 a week (or 90% of your pay if lower). That is the statutory rate for 2026/27. Many employers pay more through a company scheme, so check your policy.

Can I get SMP from two employers? Possibly. Acas says you might get SMP from each one if you meet the test in both jobs.

Can I share my Maternity Allowance with my partner? Yes. You can stop your Maternity Allowance early and turn the rest into Shared Parental Pay for your partner, if they qualify. DWP says you need to give at least 8 weeks' notice. Our guide to Shared Parental Leave covers both tests.

Does Maternity Allowance count towards my State Pension? It gives you Class 1 National Insurance credits automatically, which help you qualify for the State Pension.

What happens after week 39? Both payments stop. If you take the full 52 weeks of leave, the last 13 weeks are unpaid unless your employer's scheme pays more.