Max leave
39w
Total entitlement (paid + unpaid)
MA 2026-27 39 paid weeks
Maternity Allowance (MA)
Self-employed paying Class 2 NICs, or employed but not qualifying for SMP, who have worked at least 26 of the 66 weeks before EWC and earned £30/week+ in any 13 of those weeks.
Paid weeks
39w
At flat rate or 90% AWE
Flat weekly rate
£187.18
2026-27 statutory amount
Earnings threshold
£30.00/wk
To qualify
According to the UK Department for Business and Trade's statutory parental leave guidance and HM Revenue & Customs (HMRC) administration data, PlainMaternity catalogues every UK statutory parental leave entitlement — Statutory Maternity Leave (SML), Statutory Paternity Leave (SPL), Statutory Adoption Leave (SAL), Statutory Shared Parental Leave (ShPL), and Parental Bereavement Leave (PBL). Eligibility rules, qualifying periods, who pays, notice requirements, and statutory pay rates are sourced directly from gov.uk's Employment Rights Act 1996 framework and the relevant amendment regulations through 2025.
See our methodology page for full source attribution, refresh cadence (statutory rates uplifted annually each April), and known limitations regarding employer-enhanced contractual pay (which often exceeds the statutory minimum). PlainMaternity is informational; HMRC and Acas are the canonical reference channels for individual eligibility disputes.
Who qualifies
Self-employed paying Class 2 NICs, or employed but not qualifying for SMP, who have worked at least 26 of the 66 weeks before EWC and earned £30/week+ in any 13 of those weeks.
Qualifying period
26 of 66 weeks worked before EWC
Who pays
DWP / HMRC direct to claimant (paid 2-weekly or 4-weekly).
Notice required
Claim from 14 weeks before EWC
Keeping In Touch (KIT) days
Up to 10 days of optional paid work during leave without ending it. KIT days are paid at the parties' agreed rate (often full pay) — they do not reduce statutory pay entitlement.
Pension treatment
No employer pension during MA — self-employed should plan independently.
Historical flat-rate progression
| Tax year | Weekly rate | Threshold (LEL) | Notes |
|---|---|---|---|
| 2026-27 | £187.18 | £30.00 | Standard MA. Self-employed variable MA: lesser of 90% earnings or flat rate. |
| 2025-26 | £184.03 | £30.00 | Standard MA. |
| 2024-25 | £184.03 | £30.00 | Standard MA. |
Rates uprated annually each April. Source: HMRC rates and allowances publication.
Best-for / not-for
Best for: Self-employed, agency workers, recently changed jobs, or low earners who do not qualify for SMP.
Not for: Employees who already qualify for SMP (SMP is usually higher).
Governing law
Social Security Contributions and Benefits Act 1992 s.35
HMRC / GOV.UK primary source
Source: https://www.gov.uk/maternity-allowance · Rates as of 2026-05-20 per HMRC rate-and-allowance publication
What this means for your family
MA sits in the wider context of UK statutory parental support. See how it compares with other schemes on the comparison page, model the cash flow with the pay calculator, or walk through a decision flow on the Shared Parental Leave decision engine. The full editorial methodology is documented on the methodology page.
Related schemes and guides
See also our explainer guides covering eligibility, KIT days, and enhanced employer policies.
