# Maternity Allowance UK — who gets it when SMP does not apply

> Work & self-employment · Last updated 22 August 2026

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## Quick answer

Maternity Allowance is a DWP payment for up to 39 weeks if you cannot get Statutory Maternity Pay — typically if you are self-employed, recently changed jobs, or earn too little for SMP. The standard rate in 2026/27 is £194.32 a week or 90% of average weekly earnings, whichever is less. Apply from 26 weeks pregnant on form MA1. Official: https://www.gov.uk/maternity-allowance

## Who should skip this

Skip this if your employer will pay SMP — use the SMP calculator and tell payroll. This is not a midwife booking service and not tax advice.

SMP is paid by employers. Maternity Allowance is paid by DWP when SMP rules are not met. The cash rate matches the SMP standard rate, but the first six weeks are not automatically 90% of earnings unless that figure is lower than the standard rate. Self-employed parents need Class 2 NI history for the full rate.

## Key facts

- Standard rate 2026/27: £194.32 a week (same cash cap as SMP) or 90% of average weekly earnings if lower
- Paid for up to 39 weeks; leave can still last 52 weeks with the last 13 unpaid
- Apply from 26 weeks pregnant; pay can start from the 11th week before the due date
- SMP needs 26 weeks’ service by the 15th week before the due date and average earnings of at least £129 a week (2026/27 LEL)
- Self-employed: Class 2 NI in the 66 weeks before the due date usually unlocks the full rate; otherwise as little as £27 a week

## Maternity Allowance or Statutory Maternity Pay?

Ask your employer first. If you have 26 weeks’ continuous employment by the end of the 15th week before the baby is due, and average weekly earnings at or above the Lower Earnings Limit (£129 in 2026/27), you should get SMP: 90% of average earnings for 6 weeks, then the lower of £194.32 or 90% for 33 weeks.

If you fail either test, recently left work, or are self-employed, claim Maternity Allowance. Unpaid work in a spouse or civil partner’s business can qualify for a lower 14-week rate.

*SMP vs Maternity Allowance 2026/27*

|  | Statutory Maternity Pay | Maternity Allowance |
| --- | --- | --- |
| Who pays | Employer (reclaimed from HMRC) | DWP |
| First 6 weeks | 90% of average weekly earnings | £194.32 or 90% AWE, whichever is less |
| Weeks 7–39 | Lower of £194.32 or 90% AWE | Same cap |
| Claim | Employer payroll | Form MA1 / GOV.UK |

## How do I claim Maternity Allowance?

Use GOV.UK Maternity Allowance and form MA1. You need proof of pregnancy (MATB1 from a midwife or doctor) and evidence of work or self-employment. Payments can start any time from 11 weeks before the due date to the day after the birth.

MA counts as income for Universal Credit and can stop JSA. Total benefit income usually stays the same or rises, but check the benefit cap. Step-by-step: [how to claim Maternity Allowance](/how-to/claim-maternity-allowance/).

## Frequently asked questions

### Is Maternity Allowance taxable?

Yes. It is taxable like other social-security payments of this type. Your tax code may need a check after the baby arrives.

### Can I get Maternity Allowance and Tax-Free Childcare later?

They cover different times. MA is for the maternity period. Tax-Free Childcare is for registered childcare when you return to work. See [Tax-Free Childcare](/family-life/tax-free-childcare-and-free-hours/).

## Primary source

https://www.gov.uk/maternity-allowance

## Related

- [How to claim Maternity Allowance](https://moneyguide.org.uk/how-to/claim-maternity-allowance/)
- [Am I eligible for Maternity Allowance?](https://moneyguide.org.uk/eligible-for/maternity-allowance/)
- [Statutory parental pay](https://moneyguide.org.uk/work-earnings/maternity-paternity-shared-parental-pay/)
- [SMP calculator](https://moneyguide.org.uk/tools/statutory-maternity-pay-calculator/)

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Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.