How Does NHS Maternity Pay Work?

NHS employees receive significantly enhanced maternity benefits compared to standard Statutory Maternity Pay through the Agenda for Change framework. Your total entitlement combines two distinct payment streams: Occupational Maternity Pay provided directly by your NHS Trust employer and Statutory Maternity Pay funded by the government through HMRC.

Understanding this dual payment structure is essential for accurate financial planning. Unlike standard employers who typically provide only SMP, the NHS offers a generous occupational scheme that can more than double your maternity income during the first 26 weeks of leave.

“Occupational Maternity Pay (OMP) is the pay you receive that is provided by your employer (the NHS) during maternity leave. To be sure you qualify for OMP, you should check your employment contract or contact your HR department”

NHS Maternity Pay Structure: Complete 52-Week Breakdown

This structure means eligible NHS staff receive 39 weeks of paid maternity leave followed by 13 weeks of unpaid additional maternity leave if desired.

Critical clarification: During weeks 1-8, full pay is inclusive of SMP, meaning SMP is offset within your full salary, not added on top. During weeks 9-26, half pay plus SMP is capped at your rate of full pay to prevent overpayment.

Read Guide: NHS Pay Bands 2026/27

Statutory Maternity Pay Rates 2025/26 (Confirmed)

From 6 April 2025, Statutory Maternity Pay rates are officially confirmed by GOV.UK.

“From Sunday 6 April 2025, Statutory Maternity Pay increases from £184.03 to £187.18 per week”

Read Guide: NHS Band 5 Pay 2026/27

First 6 Weeks of SMP

90% of your Average Weekly Earnings with no upper limit.

“90% of the employee’s average weekly earnings for the first 6 weeks”

If your AWE is £600, you receive £540 weekly. No cap applies during this period.

Remaining 33 Weeks of SMP

£187.18 per week or 90% of AWE, whichever amount is lower.

“£187.18 or 90% of their average weekly earnings (whichever is lower) for the remaining weeks”

Most NHS employees earning above £208/week receive the flat rate of £187.18.

Lower Earnings Limit 2025/26

“The Lower Earnings Limit for 2025 to 2026 is £125”

You must earn at least £125 per week on average to qualify for SMP. This is the threshold for Class 1 National Insurance contributions liability.

Who Qualifies for NHS Maternity Pay?

Eligibility requirements differ between Occupational Maternity Pay and Statutory Maternity Pay. Understanding both criteria ensures you know exactly what payments to expect.

Read Guide: NHS Band 6 Pay 2026/27

Statutory Maternity Pay (SMP) Eligibility Requirements

You qualify for SMP if you meet all these conditions:

• 26 weeks of continuous employment by the end of the qualifying week (15th week before your due date)
• Average Weekly Earnings of £125 or more during the relevant period
• Earnings liable to Class 1 National Insurance contributions or would be if high enough
• Still employed in the qualifying week, even if only for one day
• Provide your MATB1 certificate to your employer
• Give proper notice at least 28 days before starting SMP

“Average weekly earnings must include all earnings on which Class 1 National Insurance contributions are due, or would be due if they were high enough”

Read Guide: NHS Band 7 Pay 2026/27

Occupational Maternity Pay (OMP) Eligibility Requirements

NHS Occupational Maternity Pay requires:

• 12 months continuous NHS service by the 11th week before your expected week of childbirth
• Written intention to return to NHS employment for at least 3 months after maternity leave
• Employment under Agenda for Change terms and conditions

“This calculator is based on the most common plan provided to NHS employees: 8 weeks full pay and 18 weeks half pay”

Critical warning: If you do not return to the NHS for at least 3 months, you may be required to repay your Occupational Maternity Pay in full. Only SMP is protected from repayment regardless of whether you return.

Understanding Your Key Maternity Dates

Your maternity pay calculation depends on several critical dates. Our NHS Maternity Pay Calculator automatically determines these from your baby’s due date using official GOV.UK methodology.

Read Guide: NHS Band 3 Pay 2026/27

Expected Week of Childbirth (EWC)

The Expected Week of Childbirth runs from the Sunday before your due date to the following Saturday.

“EWC stands for ‘Expected Week of Childbirth.’ It normally starts from the Sunday before the expected date of birth”

Example: If your due date is Wednesday, 15 July 2026, your EWC runs from Sunday 12 July to Saturday 18 July 2026.

Qualifying Week

The qualifying week is the 15th week before your EWC, the critical assessment point for eligibility and AWE calculation.

“The qualifying week is the 15th week before your baby is due”

Read Guide: NHS Band 2 Pay 2026/27

The Relevant Period for AWE Calculation

“The end of the relevant period is the last normal payday on or before the Saturday of the qualifying week. The start of the relevant period is the day after the last normal payday falling at least 8 weeks before the end of the relevant period”

Notification Deadline

You must inform your employer in writing by the end of the qualifying week, 15 weeks before your due date. Your notification should include confirmation that you are pregnant, your expected week of childbirth, and the date you want maternity leave to start.

Earliest Maternity Leave Start Date

Maternity leave can begin up to 11 weeks before your due date at the earliest.

Automatic trigger: if you are off work with a pregnancy-related illness during the 4 weeks before your due date, your maternity leave automatically begins the following day.

MATB1 Certificate

Your midwife or GP provides the MATB1 maternity certificate after 20 weeks of pregnancy.

“Information you need to work out your employee’s Statutory Maternity Pay: the date the baby’s due — from your employee’s MATB1 form”

How to Calculate Average Weekly Earnings (AWE): Complete Guide

Your Average Weekly Earnings determine both your SMP eligibility and the amount you receive during the first six weeks. GOV.UK provides exact calculation methods for each pay frequency.

Critical rule from GOV.UK: “Do not round the figure up or down to whole pence”

AWE Calculation for Monthly Paid NHS Staff

GOV.UK provides this exact formula:

“Add up all the earnings paid between relevant period dates: divide by 2, multiply by 12, divide by 52”

1. Add gross pay from 2 monthly payslips in the relevant period.
2. Divide the total by 2.
3. Multiply by 12.
4. Divide by 52.
5. Do not round the result.

Example calculation: Month 1 gross pay £2,200. Month 2 gross pay £2,200. Total £4,400. Divided by 2 gives £2,200. Multiplied by 12 gives £26,400. Divided by 52 gives AWE of £507.6923076923.

AWE Calculation for Weekly Paid Staff

“Add up all the earnings paid between relevant period dates and divide by 8”

Example from GOV.UK: if the baby is due on 23 March 2025 and paid weekly on Fridays, the qualifying week is 1 to 6 December 2024, the relevant period is 12 October 2024 to 6 December 2024, and you divide total earnings in that period by 8.

AWE for Irregular Pay or Mistimed Payments

Divide the total earnings in the relevant period by the number of weeks’ wages actually paid. Use actual weeks paid, not assumed 8 weeks.

Overpaid or Underpaid Earnings

“Always calculate average weekly earnings based on all earnings actually paid to the employee within the relevant period, regardless of any over- or underpaid wages in that period”

What Counts Toward Your AWE

Included in AWE: basic salary, overtime, bonuses in the relevant period, London weighting, Statutory Sick Pay, holiday pay, shift premiums, unsocial hours, and arrears of pay.

Not included in AWE: expense reimbursements, benefits in kind, and redundancy payments.

How Salary Sacrifice Affects Your AWE

If you participate in salary sacrifice schemes such as childcare vouchers, cycle to work, or additional pension contributions, these deductions reduce your gross pay and therefore your AWE.

Critical warning: Lower AWE could push you below the £125 Lower Earnings Limit, making you ineligible for SMP entirely. Consider temporarily opting out before your qualifying week.

The Spread OMP Payment Option Explained

NHS employees can request to spread their Occupational Maternity Pay evenly over 52 weeks rather than receiving higher amounts during weeks 1 to 26.

“If you request to average out your Occupational Maternity Pay, you will receive your payments spread out evenly over the maximum of 52 weeks’ leave. Statutory Pay cannot be spread out and will begin 8 weeks after your leave starts”

Critical point: Statutory Maternity Pay cannot be spread. When you choose spread OMP, SMP begins 8 weeks after your leave starts, rather than immediately.

Who Benefits from Spread Payments?

• You want a consistent monthly income throughout 52 weeks.
• You plan to take the full year of maternity leave.
• Budgeting with variable income feels stressful.
• Your household depends on a predictable cash flow.

Request spread payments through your NHS Trust HR department before your maternity leave begins.

SMP Calculation Examples (GOV.UK Methodology)

Example 1: Higher Earner

If your average weekly earnings are £350:

• Weeks 1-6: 90% of £350 = £315 per week
• Weeks 7-39: £187.18 because that is lower than 90% of AWE

Total SMP: first 6 weeks £1,890, next 33 weeks £6,176.94, total £8,066.94.

Example 2: Lower Earner

If your average weekly earnings are £200:

• Weeks 1-6: 90% of £200 = £180 per week
• Weeks 7-39: £180 because 90% of AWE is lower than £187.18

Total SMP: first 6 weeks £1,080, next 33 weeks £5,940, total £7,020.

What If You Don’t Qualify for SMP? Maternity Allowance Alternative

If you’re ineligible for Statutory Maternity Pay, you may qualify for Maternity Allowance instead.

Maternity Allowance Eligibility

“Your payment is based on your average weekly earnings over any 13 weeks in the 66 weeks before your baby is due. You can choose your highest-earning 13 weeks to maximise your allowance”

You may qualify if:

• You’ve been employed or self-employed for at least 26 weeks in the 66 weeks before your due date.
• You earned at least £30 per week for 13 of those weeks.
• You don’t qualify for SMP from any employer.

Example: Leanne worked part-time for 40 of the 66 qualifying weeks and earned an average of £150 per week. She would get £135 per week for 39 weeks, for a total Maternity Allowance of £5,265.

Apply through Jobcentre Plus or GOV.UK using form MA1 from 26 weeks of pregnancy.

Understanding Tax and Deductions on Maternity Pay

Both Occupational Maternity Pay and Statutory Maternity Pay are subject to standard payroll deductions.

Income Tax

Maternity pay is taxed through PAYE like a regular salary. The 2025/26 Personal Allowance is £12,570 or £241.73 per week. During lower-paid SMP-only weeks, you may receive refunds of overpaid tax from higher-earning months.

National Insurance Contributions

National Insurance on earnings liable to Class 1 contributions applies at 8% on earnings between £242 and £967 per week and 2% on earnings above £967 per week. During SMP-only weeks at £187.18, you fall below the Primary Threshold and pay no NI.

NHS Pension Contributions

Keeping In Touch (KIT) Days Explained

KIT days allow you to work up to 10 days during maternity leave without ending your leave or losing SMP.

How KIT Days Work

• Completely voluntary — your employer cannot require you to work.
• Paid at your normal daily rate.
• Any work counts as a full KIT day, even one hour.
• Working more than 10 days ends your SMP entitlement.

Effective Uses for KIT Days

• Mandatory training and revalidation
• Team meetings and handovers
• Maintaining clinical skills
• Interviewing for promotions

Regional NHS Maternity Calculators

NHS Scotland

“Use this calculator to work out your maternity leave dates and your eligibility for Statutory Maternity Pay and Occupational Maternity Pay”

Access at: workforce.nhs.scot/calculators/maternity-leave-calculator/

GOV.UK Official Calculator

“Calculate your employee’s Statutory Maternity Pay, paternity pay, adoption pay, relevant employment period and average weekly earnings, and leave period”

Frequently Asked Questions

Official Resources and Further Reading

• GOV.UK Statutory Maternity Pay Manual Calculation — gov.uk/guidance/statutory-maternity-pay-manually-calculate-your-employees-payments
• GOV.UK Maternity Calculator — gov.uk/maternity-paternity-calculator
• NHS Scotland Maternity Calculator — workforce.nhs.scot/calculators/maternity-leave-calculator/
• NHS Maternity Pay Calculator — maternitycalculator.co.uk
• Maternity Allowance Guide — govexplained.co.uk/money-and-benefits/maternity-allowance/

This NHS Maternity Pay Calculator uses official GOV.UK methodology with confirmed 2025/26 rates: SMP £187.18/week and Lower Earnings Limit £125/week from 6 April 2025. NHS Occupational Maternity Pay follows standard Agenda for Change terms of 8 weeks full pay plus 18 weeks half pay. Full pay is inclusive of SMP and half pay plus SMP is capped at the full pay rate. Individual Trust policies may vary, so verify final figures with your HR department. All calculations follow GOV.UK guidance and do not round AWE figures.