Maternity Allowance vs Statutory Maternity Pay — Which Should You Claim?
SMP and Maternity Allowance both pay 39 weeks of maternity benefit at similar weekly rates. The choice between them is determined by eligibility, not preference — and you can only claim one. Here's the decision tree.
The eligibility distinction
SMP requires continuous employment with the same employer for 26 weeks ending the qualifying week (15th week before EWC), plus average earnings of at least £125/week (Lower Earnings Limit) over the 8 weeks (weekly-paid) or 2 months (monthly-paid) ending the qualifying week.
Maternity Allowance requires that you've worked 26 of the 66 weeks before EWC (in any combination of employed or self-employed roles, across multiple employers or your own business), with average earnings of at least £30/week in any 13 of those 66 weeks.
The key word in SMP is "continuous" and "same employer". The key word in MA is "any" — any 26 of 66, any combination of work, any 13 of 66 weeks above £30.
The decision tree
- Are you continuously employed by the same employer 26+ weeks ending the qualifying week, earning £125+/week? → Claim SMP. Your employer must pay it.
- If no — are you self-employed paying Class 2 NICs and earning £30+/week (for any 13 weeks of the last 66)? → Claim Maternity Allowance from DWP at the full flat rate of £187.18/week.
- If self-employed but not paying Class 2 NICs / paying voluntarily / paying minimal Class 4 only? → MA at the variable rate (90% of self-employed earnings or flat rate, whichever is lower). Often much less than £187/week.
- If recently switched jobs and don't meet the 26-week continuous employment test? → MA at the full flat rate, provided you've worked 26 of last 66 weeks (any combination).
- If you're not eligible for either? → No statutory maternity benefit. You may qualify for Universal Credit during the unpaid leave period. Get advice from Citizens Advice or Maternity Action.
Why the rates can differ
Both SMP and MA pay at the same flat rate of £187.18/week (2026-27) for the majority of the 39 weeks. But SMP has a 90% AWE step in the first 6 weeks — MA does not. For higher-earning employed mothers, SMP delivers more over the 39 weeks; for low earners or those paid below the LEL, the SMP advantage shrinks to nothing.
For self-employed claimants paying voluntary Class 2 NICs, the variable MA rate can drop to around £27/week — substantially less than full MA. Keeping Class 2 contributions current is the most important MA decision.
When MA is a better deal than SMP
MA is only better than SMP in two specific situations:
- You don't qualify for SMP — then MA is the only option, and £187.18/week (full MA) is better than zero.
- SMP-1 form refused: if your employer issues an SMP1 stating you don't qualify, you must claim MA instead. This is the most common MA route in practice.
If you qualify for SMP, claim it. The 6 weeks at 90% AWE add £400-800+ depending on your salary; MA can't match that.
How to claim Maternity Allowance
Claim from 14 weeks before EWC (the earliest start date). Apply at gov.uk/maternity-allowance — you'll need your MAT B1 form (from your midwife/GP at 20 weeks before EWC), proof of recent employment or self-employment income, and your bank details. DWP pays directly to you (2-weekly or 4-weekly), bypassing your employer.
If you switch from SMP eligibility to MA mid-claim (very rare, e.g. if your employer dispute is resolved against you), notify DWP immediately to avoid overpayment.
Interaction with Universal Credit
SMP and MA both count as earned income for Universal Credit assessment. Low-income claimants on UC will see their UC payment reduced as SMP/MA arrives. The 63% UC taper applies to SMP/MA, the same way it would to wages. If UC is currently your main income, file a fresh "change of circumstances" with your work coach when SMP/MA starts.
