Maternity & Paternity Leave UK 2026: Employer's Complete Guide

Statutory Maternity Leave

All employed women in the UK are entitled to up to 52 weeks of statutory maternity leave, regardless of how long they have worked for their employer. This is split into:

• Ordinary Maternity Leave (OML) — the first 26 weeks
• Additional Maternity Leave (AML) — the remaining 26 weeks

Employees do not need to take all 52 weeks, but they must take at least 2 weeks off after the birth (4 weeks for factory workers). This is called compulsory maternity leave.

When Can Maternity Leave Start?

Maternity leave can start at any point from 11 weeks before the expected week of childbirth (EWC). The employee must give at least 15 weeks' notice before the due date, specifying when they intend to start their leave. Use our maternity leave calculator to work out the key dates.

Maternity leave is triggered automatically if the employee is absent from work due to a pregnancy-related illness within 4 weeks of the due date, or if the baby arrives early.

Statutory Maternity Pay (SMP)

SMP is paid for up to 39 weeks. The remaining 13 weeks of maternity leave are unpaid. The rates for 2025/26 are:

SMP Eligibility

To qualify for SMP, the employee must:

• Have worked for you continuously for at least 26 weeks by the 15th week before the due date (the "qualifying week")
• Earn at least £123 per week on average (the Lower Earnings Limit for 2025/26)
• Give correct notice
• Provide a MATB1 certificate (issued by a doctor or midwife)

If an employee does not qualify for SMP, they may be eligible for Maternity Allowance (MA) from the government. You must issue a SMP1 form explaining why SMP is not payable.

Employer Recovery

Employers can recover most or all of SMP from HMRC. Small employers (those who paid £45,000 or less in Class 1 NICs in the qualifying tax year) can recover 103% of SMP (the extra 3% covers administrative costs). Larger employers recover 92%.

Statutory Paternity Leave

Eligible employees can take up to 2 weeks of statutory paternity leave. Key rules:

• Can be taken as 1 week, 2 consecutive weeks, or (from April 2024) 2 non-consecutive weeks
• Must be taken within 52 weeks of the birth or adoption placement (changed from 56 days in April 2024)
• Notice requirements were relaxed in April 2024 — 28 days' notice is now sufficient (previously 15 weeks)

Eligibility for Paternity Leave

• Must have worked for the employer for at least 26 weeks by the 15th week before the due date
• Must be the biological father, the mother's partner, or the intended parent (surrogacy)
• Must be taking time off to care for the child or support the mother

Statutory Paternity Pay (SPP)

SPP is paid at £184.03 per week or 90% of average weekly earnings (whichever is lower) for 2025/26. The employee must earn at least £123 per week to qualify.

Shared Parental Leave (ShPL)

Shared Parental Leave allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them. The mother must end her maternity leave early (or give notice to curtail it) for ShPL to begin.

For example, if the mother takes 20 weeks of maternity leave, the remaining 32 weeks of leave and 19 weeks of pay can be shared between both parents. They can take leave at the same time, in turns, or in blocks interspersed with periods of work.

Uptake of ShPL remains low in the UK (estimated at 2-8% of eligible families), partly due to the complexity of the scheme and partly because the pay is relatively low.

Keeping-in-Touch (KIT) Days

Employees on maternity leave can work up to 10 KIT days without ending their maternity leave or losing SMP. KIT days are entirely voluntary — neither employer nor employee can insist on them.

KIT days are often used for:

• Training or development sessions
• Team meetings or away days
• Handover or project updates
• Performance reviews

Pay for KIT days is a matter for agreement between employer and employee. Some employers pay the normal daily rate; others top up SMP to full pay for KIT days.

Employees on ShPL have an additional 20 Shared Parental Leave In Touch (SPLIT) days.

Employer Obligations

Before Leave Starts

• Respond in writing within 28 days, confirming the leave end date
• Conduct a risk assessment for pregnant employees
• Allow reasonable time off for antenatal appointments (paid)
• Partners can take unpaid time off for up to 2 antenatal appointments

During Leave

• Continue all contractual benefits except salary (e.g. pension contributions for the paid leave period, annual leave accrual, company car)
• Annual leave continues to accrue throughout the full 52 weeks — employees can carry over any leave they could not take
• Keep the employee informed of job vacancies and other important information
• Do not make the employee redundant because of pregnancy or maternity leave — this is automatically unfair dismissal

Returning to Work

• After OML (26 weeks): the employee has the right to return to the same job
• After AML (52 weeks): the right is to the same job, or if that is not reasonably practicable, a suitable alternative role on no less favourable terms
• If the employee wants to change their return date, they must give 8 weeks' notice

Tracking Maternity and Paternity Leave

Managing family leave requires accurate record-keeping. You need to track:

• Leave start and end dates
• SMP/SPP payments and dates
• KIT days used
• Annual leave accrued during maternity leave
• Expected return date

With TimeTally, you can create custom leave types for maternity and paternity leave, each with its own colour on the team calendar. This gives your whole team visibility of who is on family leave and when they are expected back.

Key Takeaways

• Statutory maternity leave is 52 weeks; SMP is paid for 39 weeks (first 6 weeks at 90%, then £184.03/week).
• Statutory paternity leave is 2 weeks, with more flexibility from April 2024.
• Shared Parental Leave allows parents to share up to 50 weeks of leave.
• Employers can recover 92-103% of SMP from HMRC.
• Annual leave continues to accrue during maternity leave.
• Employees have the right to return to the same (or similar) job.
• Track family leave with dedicated software to stay on top of dates, payments, and obligations.