Maternity Pay in Scotland
Statutory Maternity Pay is the same in Scotland as in the rest of the UK: £194.32 a week after the first 6 weeks in 2026 to 2027. What differs is the help around it: a £796.65 Pregnancy and Baby Payment instead of the Sure Start Maternity Grant, Best Start Foods, Scottish Child Payment and Scottish Income Tax rates.
£194.32
SMP a week, same UK-wide
£796.65
Pregnancy and Baby Payment, first child
£28.20 a week
Scottish Child Payment
19% to 48%
Scottish Income Tax rates
By Idiris Chadburn, UK payroll professional
Is maternity pay different in Scotland?
No. Statutory Maternity Pay in Scotland is 90% of your average weekly earnings for 6 weeks, then £194.32 or 90% (whichever is lower) for 33 weeks, the same as in England and Wales.
HMRC publishes one SMP rate for employers, and its 2026 to 2027 guidance gives no separate figure for Scotland. The £194.32 rate applies from 5 April 2026, up from £187.18. Your employer pays SMP in the same way as your wages, weekly or monthly, and deducts tax and National Insurance. Your average weekly earnings must be at least the lower earnings limit of £129.00 a week. The rules are explained in Statutory Maternity Pay, and the Maternity Pay Calculator works out your weeks.
Maternity leave is also the same: 52 weeks, made up of 26 weeks of ordinary and 26 weeks of additional maternity leave. Usually the earliest you can start it is 11 weeks before the expected week of childbirth.
If you do not qualify for SMP, Maternity Allowance is the fallback in Scotland too. It comes from the Department for Work and Pensions (DWP), and mygov.scot sends you to GOV.UK to claim it. If you are employed or recently stopped working, it pays £194.32 a week or 90% of your average weekly earnings, whichever is less, for up to 39 weeks.
What is the same and what differs in Scotland
Pay from your employer and the DWP is the same across Great Britain. Scotland differs on the one-off grant (£796.65 instead of £500), food help, a weekly child payment and Income Tax.
| Item | Scotland | England and Wales |
|---|---|---|
| Statutory Maternity Pay | 90% for 6 weeks, then £194.32 or 90% | The same |
| Maternity leave | 52 weeks | The same |
| Maternity Allowance | DWP, up to 39 weeks | The same |
| One-off pregnancy grant | Pregnancy and Baby Payment: £796.65 first child, £398.35 later children | Sure Start Maternity Grant: £500 |
| Help with food | Best Start Foods | Healthy Start |
| Weekly child payment | Scottish Child Payment: £28.20 a week | No Scottish Child Payment |
| Income Tax on maternity pay | Six Scottish bands, 19% to 48% (S tax code) | England: UK rates. Wales: Welsh rates (C tax code) |
| Teachers | SNCT: 13 weeks at normal salary | A different national scheme |
The grant and food help are Scottish replacements, not extras: GOV.UK says that if you live in Scotland you cannot get a Sure Start Maternity Grant, and Healthy Start sends people in Scotland to Best Start Foods instead.
What is the Pregnancy and Baby Payment?
The Pregnancy and Baby Payment is Social Security Scotland's one-off grant: £796.65 for your first child and £398.35 for each later child in 2026 to 2027. It replaces the £500 Sure Start Maternity Grant in Scotland.
It is part of the Best Start Grant. You can apply from the end of the 24th week of pregnancy until your baby is 6 months old. You need to live in Scotland, and you or your partner normally need to get one of these:
- Universal Credit
- Housing Benefit
- Income Support
- Pension Credit
- income-based Jobseeker's Allowance
- income-related Employment and Support Allowance
Child Benefit on its own does not count. If you are under 18 you do not need any benefit. If you are 18 or 19 with no benefits of your own, you can qualify if your parent or carer gets Child Benefit, Universal Credit child payments or the child addition in Pension Credit for you.
Count your children
Your first child means your oldest child under 16, including stepchildren and children you look after through adoption or kinship care. That decides whether you get £796.65 or £398.35.Check for twins
Twins with no other children under 16 bring £1,593.35 in total. Since 18 March 2026, some families whose other children were all born before they arrived in the UK can also get the higher amount.Apply on one form
The same Social Security Scotland form covers the Pregnancy and Baby Payment, Best Start Foods and the other Best Start payments.
A stillbirth or the death of a baby does not stop the payment, and you can still apply up to 6 months after the birth. How the grant works in England, Wales and Northern Ireland is in Sure Start Maternity Grant.
Best Start Foods and Scottish Child Payment
Best Start Foods pays £22.40 every 4 weeks while you are pregnant and £44.80 every 4 weeks for a baby under one. Scottish Child Payment adds £28.20 a week for each child under 16.
Best Start Foodsis paid onto a card for healthy food. You can apply as soon as you know you are pregnant and until your child turns 3. From your child's first birthday to age 3 it pays £22.40 every 4 weeks. The qualifying benefits are the same as for the Pregnancy and Baby Payment, and under-18s do not need a benefit. The gov.scot uprating figures set the weekly rates at £11.20 (higher) and £5.60 (lower) for 2026 to 2027.
Scottish Child Payment is £28.20a week for every child under 16 you look after, paid every 4 weeks. You or your partner need Universal Credit or income-based Jobseeker's Allowance, or you alone are named on Pension Credit, Income Support or income-related Employment and Support Allowance. Child Benefit on its own does not count. Social Security Scotland says it does not affect any other UK or Scottish Government benefits.
If you claim Maternity Allowance alongside Universal Credit, see Maternity Allowance and Universal Credit for how one affects the other.
Is maternity pay taxed differently in Scotland?
Yes, if you live in Scotland. SMP is taxed like wages, and Scottish taxpayers pay six Income Tax rates from 19% to 48% in 2026 to 2027. A tax code starting with S means the Scottish rates apply.
| Band | Taxable income | Scottish rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter rate | £12,571 to £16,537 | 19% |
| Basic rate | £16,538 to £29,526 | 20% |
| Intermediate rate | £29,527 to £43,662 | 21% |
| Higher rate | £43,663 to £75,000 | 42% |
| Advanced rate | £75,001 to £125,140 | 45% |
| Top rate | Over £125,140 | 48% |
You pay Scottish Income Tax if you live in Scotland. It applies to your wages, pension and most other taxable income, and SMP is paid like wages with tax deducted. Whether you pay tax on your maternity pay depends on your total taxable income for the tax year, so a year that mixes salary and SMP is taxed across the bands above. The Maternity Pay After Tax Calculator has a Scotland setting that uses these six bands, so your take-home figure reflects Scottish rates.
Teachers' maternity pay in Scotland
Teachers in Scotland get 13 weeks at normal salary under the SNCT scheme, then SMP for 26 weeks, if they have 26 weeks' continuous service at the start of the 15th week before the due week.
The Scottish Negotiating Committee for Teachers (SNCT) sets the scheme in Part 2, Section 7 of its handbook. For the first 13 weeks, occupational maternity pay and SMP together equal your normal salary. SMP alone follows for the remaining 26 weeks, provided your average weekly earnings reach the National Insurance lower earnings limit. With less than 26 weeks' service you get no SNCT maternity pay, and Maternity Allowance from the DWP may be available instead.
- Your employer keeps paying full pension contributions during paid maternity leave.
- You can work up to 10 keeping in touch days at normal pay without ending your leave.
- If you come back early, you get normal salary from your return date.
- The section has no repayment rule, so ask your employer if you might not return.
How the SNCT compares with the schemes in England, Wales and Northern Ireland is in Teachers' maternity pay. The Teacher Maternity Pay Calculator has a Scotland option that shows all 52 weeks for your salary.
NHS Scotland maternity pay
NHS Scotland staff with 12 months' NHS service get 8 weeks of full pay, then 18 weeks of half pay plus SMP, 13 weeks of SMP only and 13 weeks unpaid.
The rules are in the NHSScotland Workforce Maternity Policy. You qualify with 12 months' continuous service with one or more NHS employers by the start of the 11th week before your expected week of childbirth. Full pay and half pay are topped up with SMP or Maternity Allowance, but never above full pay.
- If you do not return to NHS work for at least 3 months, you must repay the occupational pay. Your employer can waive this for undue hardship or distress.
- Bank staff get no NHS maternity pay, but may get SMP depending on earnings.
- Absence because of pregnancy in the last 4 weeks before the due week starts your leave from the second day of continuous absence.
The NHS Maternity Pay Calculator uses this schedule and covers Scotland. Police Scotland officers have their own terms in the Police Maternity Pay Calculator.
Council maternity pay in Scotland
Scottish council staff are covered by the Scottish Joint Council for Local Government Employees, whose national agreement has its own maternity scheme. We have not yet verified its current pay weeks.
The SJC National Agreement lists a Maternity Scheme among its Key Scottish Provisions. The current text is published by COSLA and we could not open it on 15 October 2026, so this page gives no figures for it. Ask your council HR team for its maternity policy, then enter the weeks into the Enhanced Maternity Pay Calculator. The Council Maternity Pay Calculator shows SMP only when you choose Scotland.
Where to get help in Scotland
Call Social Security Scotland free on 0800 182 2222 about Scottish payments, or the Acas helpline on 0300 123 1100 about maternity pay at work. Citizens Advice Scotland has guidance written for Scotland.
- Social Security Scotland: 0800 182 2222, 8am to 5pm, Monday to Friday, except bank holidays.
- Acas: 0300 123 1100, Monday to Friday, 8am to 6pm.
- Citizens Advice Scotland: maternity and parental rights pages for Scotland, with local bureaux.
If your employer says you do not qualify for SMP, the steps are in How to apply for SMP.
Maternity pay in Scotland questions
Is Statutory Maternity Pay higher in Scotland?
No. SMP is £194.32 a week, or 90% of your average weekly earnings if lower, after the first 6 weeks, wherever you live in Great Britain. Your take-home can differ because Scottish Income Tax rates apply.
Can I get the Sure Start Maternity Grant in Scotland?
No. If you live in Scotland you apply for the Pregnancy and Baby Payment instead: £796.65 for a first child and £398.35 for later children.
When can I apply for the Pregnancy and Baby Payment?
From the end of the 24th week of pregnancy until your baby is 6 months old. Adoptive and kinship carers can apply up to the day before the child's first birthday.
How much maternity pay do teachers get in Scotland?
13 weeks at normal salary under the SNCT scheme, then SMP for 26 weeks. You need 26 weeks' continuous service at the start of the 15th week before your due week.
Does Scottish Child Payment affect my other benefits?
No. Social Security Scotland says Scottish Child Payment does not affect any other UK or Scottish Government benefits. It is £28.20 a week for each child under 16.
Sources
Every figure on this page comes from these GOV.UK, Scottish Government, Social Security Scotland, SNCT and NHSScotland pages. Checked 15 October 2026.
- Maternity pay and leave: pay (GOV.UK): SMP rates, paid like wages, tax and National Insurance deducted.
- Rates and thresholds for employers 2026 to 2027 (HMRC): the SMP rate from 5 April 2026 and the lower earnings limit.
- Maternity pay and leave: leave (GOV.UK): 52 weeks of leave and the earliest start.
- Maternity Allowance: what you'll get (GOV.UK): Maternity Allowance rates and weeks.
- Sure Start Maternity Grant (GOV.UK): not available in Scotland.
- Pregnancy and Baby Payment (mygov.scot): amounts, twins, when to apply, first child rule.
- Best Start Grant and Best Start Foods: who should apply (mygov.scot): qualifying benefits and under-20 rules.
- Social Security Assistance in Scotland: up-rating for inflation in 2026 to 2027 (Scottish Government): 2026 to 2027 rates.
- New exceptions to higher Pregnancy and Baby Payment (Social Security Scotland, 17 March 2026).
- Scottish Child Payment and who should apply (mygov.scot): weekly amount and qualifying benefits.
- Healthy Start (NHS): people in Scotland use Best Start Foods instead.
- Scottish Income Tax (GOV.UK) and what your tax code means (GOV.UK): 2026 to 2027 bands and the S prefix.
- SNCT Handbook, Part 2, Section 7 (SNCT): teachers' maternity leave and pay.
- NHSScotland Workforce: Maternity Policy (NHSScotland): eligibility, pay schedule, repayment and bank staff.
- Contact Social Security Scotland (mygov.scot), Acas: get advice and Citizens Advice Scotland: maternity and parental rights.