Last updated: 14 October 2026
Do you have to pay full salary to a pregnant employee on a year’s leave?
No. Employees can take up to 52 weeks of maternity leave, but the legal minimum pay is Statutory Maternity Pay (SMP), not full salary, unless her contract offers enhanced pay. SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of earnings if lower) for 33 weeks from April 2026. The last 13 weeks are unpaid. Employers recover 92% of SMP from HMRC, or 109% if they qualify for Small Employers’ Relief.
Maternity pay over 52 weeks
| Weeks | Statutory pay |
| 1 to 6 | 90% of average weekly earnings |
| 7 to 39 | £194.32 or 90% of AWE if lower |
| 40 to 52 | Unpaid (unless contract says otherwise) |
Eligibility for SMP
- Employed continuously for 26 weeks by the 15th week before the due date
- Average weekly earnings at least £129 (the 2026/27 lower earnings limit)
- 28 days’ notice and a MATB1 certificate
If she doesn’t qualify, she may claim Maternity Allowance from DWP.
Rights during leave
She continues to build up holiday entitlement, including bank holidays, and keeps contractual benefits other than pay, such as a company car or gym membership. Pension contributions continue during paid maternity leave based on her normal salary for employer contributions.
Example
Aisha earns £36,400 a year (£700 a week). She takes 52 weeks’ leave from June 2026. Her employer pays £630 a week for 6 weeks, then £194.32 for 33 weeks, totalling £10,193. Weeks 40 to 52 are unpaid. The company is a small employer, so it reclaims 109%, £11,110, through the EPS. If her contract provides enhanced pay of full salary for 12 weeks, the company pays the difference itself.
Pregnancy-related absence
If she’s off sick due to pregnancy in the 4 weeks before the due date, maternity leave and SMP start automatically. Pregnancy-related sickness earlier is ordinary sick leave.
Keeping in touch days
She can work up to 10 KIT days without ending her leave. Pay for these days is agreed, but at least NMW.
Common mistakes
- Thinking maternity leave must be fully paid
- Not continuing employer pension contributions
- Forgetting holiday accrual
- Missing SMP recovery on the EPS
Records to keep
Keep the MATB1, SMP calculations and payment records for 3 years after the end of the tax year.
Enhanced maternity pay
Many employers offer more than SMP, such as full pay for the first 3 months. That is a contractual choice, not a legal duty. The SMP element is still recovered from HMRC, while the top-up is a normal payroll cost, deductible for the business. Some schemes ask the employee to repay the enhancement if she doesn’t return for a set period; that condition must be in writing before the leave starts.
Covering the absence
You can recruit a temporary replacement or use agency staff for the leave period. Make clear in the contract that the role is maternity cover, as the employee has the right to return to the same job after 26 weeks, or a suitable alternative after 52 weeks.
Frequently asked questions
Is SMP taxable?
Yes, through payroll.
Can she return early?
Yes, with 8 weeks’ notice.
Can an employer refuse maternity leave?
No, it’s a day-one right.
Does a pay rise affect SMP?
Yes, if it covers the reference period.
Related: paternity leave and pay, SMP pay rise effects and childcare after maternity leave.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with maternity pay and payroll. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
