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Maternity Allowance: the SMP fallback

Can't get SMP — self-employed, changed jobs in pregnancy, or earnings under the threshold? Maternity Allowance (MA) pays up to the same standard rate for the same 39 weeks, claimed from the DWP rather than your employer.

Maternity Allowance, 2026/27

2026/27

£194.32/week for up to 39 weeks

Employed or recently employed: £194.32 or 90% of average earnings, whichever is lower. Self-employed: £27–£194.32 depending on Class 2 NI contributions.

Quick estimate

Who qualifies

The work test is generous: employed or self-employed for 26 of the 66 weeks before the due date (they need not be consecutive or for the same employer), earning at least £30 a week in any 13 of those weeks. Claim with form MA1 from week 26 of pregnancy; payments can start 11 weeks before the due date.

Common questions

Is Maternity Allowance taxed?
No — MA is tax-free and NI-free, unlike SMP. At the standard rate that can make MA worth slightly more in your pocket than SMP for a basic-rate taxpayer.
Can I get MA and SMP together?
No — SMP takes priority if you qualify for it. Two jobs can split the position: SMP from one employer, and the other employment simply continues its own rules.
Do KIT days exist on MA?
Yes — the same 10 keeping-in-touch days apply before MA stops for a week you work beyond them.

Related calculators & guides

Sources for the figures on this page

Last checked 3 July 2026

How we keep these current: methodology & update policy.