When you're expecting a baby in the UK, you'll hear two terms come up repeatedly: Statutory Maternity Pay (SMP) and Maternity Allowance (MA). Both provide financial support during maternity leave, but they come from different sources, have different qualifying conditions, and in some cases pay different amounts.
This guide explains the key differences, helps you work out which one applies to you, and outlines what to do if you fall between the two.
SMP at a glance
Statutory Maternity Pay is paid by your employer. To qualify, you need:
- 26 weeks of continuous employment with the same employer by the qualifying week (15 weeks before your due date)
- Average weekly earnings at or above the Lower Earnings Limit (£125/week for 2025/26)
- To have given your employer proper notice and a MAT B1 certificate
SMP is paid for 39 weeks: 6 weeks at 90% of your average weekly earnings (no cap), followed by 33 weeks at the lower of £187.18 or 90% of AWE.
The key advantage of SMP is the first 6 weeks — if you're on a decent salary, 90% of your earnings can be significantly more than the flat rate.
Maternity Allowance at a glance
Maternity Allowance is paid by the Department for Work and Pensions (DWP), not your employer. It's designed for women who don't qualify for SMP. You may qualify if:
- You've been employed or self-employed for at least 26 weeks in the 66 weeks before your due date (the weeks don't need to be consecutive)
- You earned at least £30 per week in at least 13 of those 66 weeks
MA is paid at a flat rate of £187.18 per week for 39 weeks (or 90% of your average weekly earnings if that's less). Unlike SMP, there's no higher-rate phase.
The qualifying conditions are considerably more flexible than SMP — the 26 weeks don't need to be continuous and don't need to be with the same employer.
Key differences compared
Here are the main distinctions between the two:
- Who pays: SMP comes from your employer (who reclaims most of it from HMRC). MA comes directly from the government.
- Employment test: SMP requires 26 continuous weeks with one employer. MA requires 26 weeks (not necessarily continuous) in the 66-week test period.
- Earnings test: SMP requires AWE ≥ £125/week. MA requires at least £30/week in 13 of the test weeks.
- First 6 weeks: SMP pays 90% of AWE (no cap). MA pays the flat rate from week 1.
- Tax: SMP is taxed like normal earnings. MA is not taxable.
Who gets which?
You'll usually get SMP if you've been in a stable job for at least 6-7 months before your due date and earn above £125 per week. This covers the majority of full-time and many part-time employees.
You'll usually get MA if you've changed jobs during pregnancy, work through an agency, are self-employed, or earn below the SMP earnings threshold. MA is the safety net for those who don't fit the SMP criteria.
You cannot receive both at the same time. If you qualify for SMP, that takes priority.
What if you qualify for neither?
If you don't qualify for either SMP or MA — perhaps because you haven't worked enough weeks or your earnings are very low — you may be able to claim other benefits such as Universal Credit. It's worth checking with your local Jobcentre Plus or Citizens Advice for guidance on what support is available.
How to check your eligibility
The quickest way to check is to use our maternity pay calculator. Select 'Not Sure — Check My Eligibility' as the pay type, and the calculator will assess your situation based on your due date, employment start date, and earnings.
If the calculator determines you don't qualify for SMP, it will automatically show your Maternity Allowance entitlement instead.