How to Apply for Statutory Maternity Pay
You apply for Statutory Maternity Pay through your employer, not HMRC. Give at least 28 days' notice of the date you want SMP to start, then give proof of pregnancy, a MATB1 certificate or a letter from your doctor or midwife, within 21 days of that date.
How do you claim Statutory Maternity Pay?
Your employer pays SMP in the same way as your wages, so the claim is the notice and the proof you give them. Before you start, check how much Statutory Maternity Pay you get.
Tell your employer when you want SMP to start
At least 28 days before that dateIn writing if your employer asks for it.Give proof that you are pregnant
Within 21 days of your SMP start dateYour MATB1 certificate or a letter from your doctor or midwife. If the baby is born early, as soon as possible.Your employer pays SMP through payroll
On your normal paydayFor the same period as your wages, with Income Tax and National Insurance deducted.
Once your employer confirms the weekly amount, check it against the Maternity Pay Calculator. SMP is 90% of your average weekly earnings for 6 weeks, then the standard rate or 90%, whichever is lower, for the rest of the 39 paid weeks.
When do you tell your employer you are pregnant?
For SMP, at least 28 days before the date you want your pay to start. Some employer schemes set an earlier deadline, so check yours first.
You can only claim if you qualify. You need 26 weeks of continuous work for your employer continuing into the qualifying week, the 15th week before the week your baby is due, and average weekly earnings of at least £129 for 2026 to 2027. The rules for SMP entitlement explain the qualifying week in full.
Earliest start
Leave and SMP
- From
- 11 weeks before the due week
Usually the earliest you can start your leave.
Automatic start
Pregnancy-related illness
- Trigger
- Off sick in the 4 weeks before
Leave and SMP start automatically if you are off work for a pregnancy-related illness in the 4 weeks before the week your baby is due.
Early birth
Baby arrives first
- Starts
- The day after the birth
Give your proof of pregnancy as soon as possible.
Employer scheme deadlines
Occupational schemes ask for notice earlier than SMP does. In the NHS, you give written notice by the end of the 15th week before the expected week of childbirth: that you intend to take leave, the date you want to start, that you intend to return for at least 3 months, and your MATB1 (handbook 15.15). Under the Burgundy Book, teachers in England and Wales notify their employer by the beginning of the 14th week before the expected week of childbirth, declare in writing that they intend to return, and provide a copy of the MATB1.
Proof of pregnancy: the MATB1
The MATB1 is the maternity certificate your employer uses as proof that you are pregnant. A letter from your doctor or midwife is accepted instead.
Give it to your employer within 21 days of your SMP start date. A MATB1 cannot be issued more than 20 weeks before your due date, so you will not have one early in your pregnancy. Your employer keeps a record of it, and a photocopy is fine. How doctors and midwives order and complete the certificate is NHS administration and is not covered here.
What your employer must do
Once you qualify and have given notice and proof, your employer pays SMP and reclaims most of it from HMRC.
- Pay SMP on your normal payday and for the same period as your wages.
- Deduct Income Tax and National Insurance, as SMP is paid in the same way as wages.
- Keep records: your proof of pregnancy, the date SMP began, each SMP payment with its date, the SMP reclaimed, and any weeks not paid with the reason.
- Reclaim 92% of the SMP from HMRC, or 109% for a small employer, through the Employer Payment Summary. The SMP Recovery Calculator works out the amount.
The full set of duties for paying SMP as an employer is set out separately.
What is form SMP1?
SMP1 is the form you get from your employer when they refuse Statutory Maternity Pay. You may need it to claim Maternity Allowance instead.
An employer can refuse SMP when you do not meet the conditions: 26 weeks of continuous work into the qualifying week, average weekly earnings of at least £129, and the notice and proof above. If that happens, ask for form SMP1. GOV.UK lists it as evidence you may need for a Maternity Allowance claim.
Maternity Allowance is paid by the Department for Work and Pensions, not your employer. You claim it on form MA1 from 26 weeks of pregnancy, and a decision usually takes about 20 working days. Who qualifies and what it pays is set out in Maternity Allowance, and the Maternity Allowance Test Period Calculator works out its test period.
Forms you may need
There is no claim form for SMP itself: you tell your employer and give them your MATB1. These are the forms that do come up.
| Form | What it is | Where it comes from | What you do with it |
|---|---|---|---|
| The MATB1 form | Your maternity certificate: proof that you are pregnant | Your doctor or midwife, no earlier than 20 weeks before your due date | Give it to your employer within 21 days of your SMP start date |
| SMP1 | Your employer's explanation of why you do not get SMP | Your employer, if they refuse SMP | Keep it: you may need it to claim Maternity Allowance |
| MA1 | The Maternity Allowance claim form | GOV.UK, from 26 weeks of pregnancy | Send it to the Department for Work and Pensions with your MATB1 and payslips |
Applying for SMP: common questions
Do I apply to HMRC for Statutory Maternity Pay?
No. Your employer pays SMP through payroll and reclaims it from HMRC afterwards. You give the notice and proof to your employer.
Can my employer refuse to pay SMP?
SMP is due when you meet the conditions: the 26 weeks of continuous work, average weekly earnings of at least £129, 28 days' notice and proof of pregnancy. If you do not meet them, your employer can refuse, and you should ask for form SMP1.
Do I have to pay SMP back if I do not go back to work?
No. SMP is still due if you leave your job, whatever the reason, as long as you met the qualifying conditions, and your employer cannot ask you to repay it. Occupational pay on top of SMP is different: many schemes can reclaim it. See do you have to pay back maternity pay.
What if my baby is born before I give notice?
Your leave and SMP start the day after the birth. Give your employer the proof of pregnancy as soon as possible.
Do SMP weeks start on a Sunday?
No. SMP weeks run from the first day of your maternity pay period, whatever day of the week that is. A pay period that starts on a Wednesday has pay weeks running Wednesday to Tuesday.
Sources
Every rule on this page comes from GOV.UK and HMRC guidance, the NHS Terms and Conditions of Service Handbook and the National Education Union's guide to the Burgundy Book. Checked 8 October 2026.
- Maternity pay and leave: How to claim (GOV.UK): 28 days' notice, proof within 21 days, the MATB1
- Maternity pay and leave: Eligibility (GOV.UK): the 26 weeks and the qualifying week
- Maternity pay and leave: Leave (GOV.UK): earliest start, early birth
- Rates and thresholds for employers 2026 to 2027 (HMRC): the £129 lower earnings limit, 92% and 109% recovery
- Work out your employee's payments for Statutory Maternity Pay (HMRC): payday, pay weeks
- Statutory Maternity Pay: employee circumstances that affect payment (HMRC): automatic start, leaving the job
- Statutory Maternity Pay and Leave: employer guide (GOV.UK): records to keep
- Maternity Allowance: How to claim (GOV.UK): form MA1, SMP1 as evidence, decision time
- NHS Terms and Conditions of Service Handbook, version 63, paragraph 15.15 (NHS Employers)
- The Burgundy Book maternity scheme for school teachers (National Education Union)
This is general information, not employment or legal advice. Your employer's payroll team confirms your dates and pay.