Maternity leave & pay: basics and rights
All employees are entitled to up to 52 weeks’ statutory maternity leave, regardless of length of service, comprising 26 weeks of Ordinary Maternity Leave (OML) and 26 weeks of Additional Maternity Leave (AML). At least two weeks’ leave after childbirth is compulsory (four weeks for factory workers). Maternity leave can start any time from 11 weeks before the expected week of childbirth, or automatically if the employee is absent due to a pregnancy-related illness within four weeks of the due date, or if the baby is born early. Employees continue to accrue annual leave and retain most contractual benefits during maternity leave, except for remuneration, and are protected from discrimination and unfair dismissal related to pregnancy or maternity leave.
Statutory Maternity Pay (SMP): calculations and eligibility
To qualify for SMP in the 2025/26 tax year, an employee must:
Have been continuously employed for at least 26 weeks up to and including the 15th week before the expected week of childbirth (the “qualifying week”)
Have average weekly earnings of at least £125 (the Lower Earnings Limit) in the eight weeks up to the end of the qualifying week
Provide at least 28 days’ notice of when they wish SMP to start and supply a MAT B1 certificate.
SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first six weeks, then £187.18 per week or 90% of average weekly earnings (whichever is lower) for the remaining 33 weeks. SMP is subject to tax and National Insurance. If an employee receives a pay rise after the reference period but before the end of maternity leave, SMP must be recalculated to reflect the pay increase, backdated to the start of the reference period.
Maternity rights and pay for non-traditional employees
Agency workers: May qualify for SMP if they meet the employment and earnings criteria. Agency workers are entitled to paid time off for antenatal appointments after 12 weeks in the same placement. Maternity leave rights depend on employment status, but SMP is payable if they are “employed earners” for National Insurance purposes.
Freelance and self-employed: Generally not eligible for SMP but may qualify for Maternity Allowance if they have worked or been self-employed for at least 26 weeks in the 66 weeks before the due date and earned at least £30 in any 13 of those weeks. Maternity Allowance is paid by Jobcentre Plus, not the employer.
Zero-Hours Workers: May qualify for SMP if they meet the continuity and earnings thresholds. Employment status, not hours worked, is key.
Statutory vs Enhanced Maternity Pay
Statutory Maternity Pay is the legal minimum employers must provide to eligible employees. Enhanced (contractual) maternity pay is any additional pay or benefits offered by the employer above the statutory minimum, as set out in the employment contract or policy. Employers may set additional eligibility criteria for enhanced pay, such as longer service. Repayment clauses may apply if the employee does not return to work, but these must be clear in the contract. Enhanced pay can be structured in various ways (e.g., full pay for a period, then SMP), but SMP must always be paid as a minimum if the employee is eligible.
Pregnancy notification and maternity leave coverage
Employees must notify their employer of pregnancy, the expected week of childbirth, and intended start date of maternity leave no later than the end of the 15th week before the baby is due. Notice does not have to be in writing unless requested. Employers must respond within 28 days, confirming the end date of maternity leave and the right to return. If the employee wishes to change the start date, 28 days’ notice must be given, or a shorter period if both parties agree.
Time off for appointments, Keeping in Touch days, and holiday
Antenatal appointments: Employees are entitled to reasonable paid time off for antenatal care from day one of employment. Agency workers gain this right after 12 weeks in the same placement. Employers may request evidence of appointments after the first one.
Keeping in Touch (KIT) days: Employees can work up to 10 KIT days during maternity leave without ending their leave or SMP. KIT days are optional and must be agreed in advance. Pay for KIT days should be agreed, but must be at least National Minimum Wage. Working more than 10 days ends SMP for that week.
Holiday accrual and carry-over: Annual leave continues to accrue during maternity leave. Employees cannot take holiday during maternity leave, but can add it to the start or end of their leave. If maternity leave prevents use of statutory holiday entitlement, the employer must allow carry-over to the next holiday year.
Changes in maternity leave circumstances
Early start: Maternity leave and SMP start automatically if the employee is absent due to pregnancy-related illness within four weeks of the due date, or the day after the birth if the baby arrives early.
Pay rise: If a pay rise is awarded after the reference period but before the end of maternity leave, SMP must be recalculated as if the pay rise had applied from the start of the reference period, and any additional SMP paid.
Changed start date: Employees can change the start date of maternity leave by giving 28 days’ notice, or less if agreed. Employers must confirm the new start and end dates in writing.
Legal risks and protections
Discrimination or dismissal related to pregnancy or maternity leave is unlawful under the Equality Act 2010. Employees are protected from redundancy on maternity leave and must be offered suitable alternative vacancies in priority over others if redundancy arises, with protection extending from notification of pregnancy until 18 months after birth.
Employers must keep records of maternity notifications, pay calculations, and communications for at least three years for HMRC purposes.
Paternity rights and leave
Entitlements for paternity leave
Eligible employees can take up to two weeks of statutory paternity leave following the birth or adoption of a child. Leave can be taken as either one block of two weeks or two separate one-week blocks, at any time within 52 weeks of the birth or placement. The employee must be the child’s father, the partner of the mother or adopter, or the intended parent in a surrogacy arrangement, and must have at least 26 weeks’ continuous employment by the end of the 15th week before the expected week of childbirth or placement. Leave cannot start before the birth or placement and must be used to care for the child or support the partner. Employment rights, including pay rises, holiday accrual, and the right to return to the same job, are protected during paternity leave. Enhanced contractual paternity leave may be available if offered by the employer, but statutory minimums must always be met.
Statutory Paternity Pay for birth and adopted children
Statutory Paternity Pay (SPP) for the 2025/26 tax year is £187.18 per week or 90% of the employee’s average weekly earnings, whichever is lower. This applies for up to two weeks, paid in the same way as normal wages and subject to tax and National Insurance. To qualify, the employee must meet the same eligibility criteria as for leave, including being employed up to the date of birth or placement and earning at least £125 per week (before tax) in the relevant period. For adoption, the employee must also provide proof of adoption (such as a letter from the agency or matching certificate). If the employee is not eligible, the employer must provide form SPP1 within 28 days of the request.
Changes to paternity leave start dates (birth and adoption)
From 6 April 2024, employees can take paternity leave at any point within the first 52 weeks after the birth or placement, rather than within the previous 8-week window. Leave can be split into two separate one-week blocks, and employees must give at least 28 days’ notice before each period of leave. For adoption, leave can start on the date of placement, the date the child arrives in the UK (for overseas adoptions), or a specified date after these events. For domestic adoptions, the notice period for leave remains within 7 days of being matched, but the start date can be changed with 28 days’ notice. If the baby is born early or late, or if the placement date changes, employees should notify the employer as soon as possible.
Supporting employees after miscarriage, stillbirth, or baby loss
If a baby is stillborn after 24 weeks of pregnancy or born alive at any stage but later dies, the employee remains entitled to statutory paternity leave and pay. Leave can be taken as originally planned or, if not yet booked, within 8 weeks of the loss. Employees may also be entitled to Statutory Parental Bereavement Leave and Pay, which provides two weeks’ leave (paid if qualifying service is met) to be taken within 56 weeks of the death or stillbirth. For miscarriage before 24 weeks, there is no statutory entitlement to paternity leave, but employers are encouraged to offer compassionate or sick leave and provide sensitive support. Employers should allow flexibility in communication, offer access to support services, and be guided by the employee’s preferences regarding terminology and time off.
Time off for antenatal and adoption appointments
Employees who are the father, partner, or intended parent in a surrogacy arrangement are entitled to take unpaid time off to accompany a pregnant woman to up to two antenatal appointments (maximum 6.5 hours per appointment, including travel). For adoption, the partner of the main adopter may take unpaid time off for up to two adoption appointments after matching. Agency workers qualify after 12 weeks in the same role. Employers may allow additional paid or unpaid time off, or permit the use of annual leave, but must apply policies consistently to avoid unfair treatment. Records of time off for such appointments should be maintained.
Record-keeping and compliance
Employers must keep records of paternity leave and pay, including dates, amounts paid, and supporting evidence (such as proof of adoption), for at least three years from the end of the relevant tax year. All requests and responses should be documented. Failure to comply with statutory requirements or to treat employees fairly may result in claims of detriment or discrimination under the Equality Act 2010 and related legislation.
Shared parental leave and pay
Confirming eligibility
Check that the employee shares responsibility for the child with an eligible partner (spouse, civil partner, joint adopter, or cohabiting partner) and that at least one parent qualifies for statutory maternity/adoption leave or pay, or Maternity Allowance. The employee must have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth or adoption match date and remain employed until the week before any SPL is taken. The other parent must meet the employment and earnings test: at least 26 weeks’ work in the 66 weeks before the expected week of childbirth/adoption, earning at least £390 in any 13 of those weeks. Both parents must share responsibility for the child from birth or placement date.
Notice and documentation
The employee must provide a written notice of entitlement and intention to take shared parental leave at least 8 weeks before the intended start date. This includes a declaration from both parents confirming eligibility, details of how much maternity/adoption leave/pay has been used, and how much SPL/ShPP each parent intends to take. The birth parent or primary adopter must also provide a curtailment notice to end their maternity/adoption leave or pay, which is generally binding unless revoked in limited circumstances (e.g. notice given before birth and revoked within 6 weeks after birth).
Employers may request additional information, such as the child’s birth certificate and the partner’s employer details, within 14 days of receiving the notice. The employee must provide this within 14 days of the request. Failure to provide requested information may delay or invalidate the SPL request.
Leave patterns and employer response
SPL can be taken in up to three separate blocks per parent, either as continuous or discontinuous leave. Continuous leave requests (a single, unbroken period) must be accepted if the employee is eligible and has given the correct notice. Discontinuous leave (blocks of leave separated by periods at work) can be refused by the employer within 14 days; if not agreed, the employee may withdraw the request or take the total leave as a single continuous block. Any withdrawal within the 14-day discussion period does not count towards the three-notice limit.
Employees must give at least 8 weeks’ notice for each block of leave. Employers are not required to agree to more than three notices but may do so at their discretion. If both parents work for the same employer, each must submit separate applications, and coordination may be necessary to manage operational needs.
Shared Parental Pay (ShPP)
Statutory shared parental pay is available for up to 37 weeks, paid at £187.18 per week or 90% of the employee’s average weekly earnings (whichever is lower) for the 2025/26 tax year. Eligibility for ShPP requires the employee to earn at least £125 per week (for 8 weeks before the 15th week before the expected birth/adoption) and remain employed until the week before any ShPP is paid. Workers (including agency or zero-hours) may qualify for ShPP but not SPL.
Enhanced pay may be offered at the employer’s discretion, but there is no statutory requirement to match enhanced maternity pay with enhanced shared parental pay. Case law confirms that paying statutory ShPP while offering enhanced maternity pay is not unlawful discrimination, but employers should be aware of potential employee relations issues and ensure their policy is clear and consistently applied
Statutory rights and protections
Employees on SPL retain all contractual rights except pay, including annual leave accrual, pension contributions, and other benefits. They are protected from unfair treatment or dismissal due to taking or requesting SPL. Redundancy protections apply: employees on SPL must be offered suitable alternative vacancies if available.
Both parents are entitled to up to 20 Shared Parental Leave In Touch (SPLIT) days each, in addition to any maternity/adoption Keeping In Touch (KIT) days, by mutual agreement.
Record-keeping
Employers must keep records of all SPL and ShPP notices, evidence of eligibility, payments made, and amounts reclaimed from HMRC for at least three years from the end of the relevant tax year. This includes reasons for any weeks not paid and all correspondence related to SPL.
Legal risks
Failure to handle SPL requests fairly or to comply with statutory procedures may result in claims for discrimination or automatic unfair dismissal. Ensure all requests are processed consistently, and that employees are not subjected to detriment for exercising their rights. Policies should be clear, accessible, and regularly reviewed for compliance.
Adoption rights and leave
Adoption leave and pay: eligibility and entitlement
Statutory Adoption Leave is a day-one right for employees adopting a child through an approved agency, including fostering to adopt and surrogacy arrangements. The entitlement is up to 52 weeks: 26 weeks of Ordinary Adoption Leave and 26 weeks of Additional Adoption Leave. Only one person in a couple can take adoption leave; the other may be eligible for paternity leave or shared parental leave. Statutory Adoption Pay is available for up to 39 weeks, paid at 90% of average weekly earnings for the first 6 weeks, and £187.18 or 90% of average weekly earnings (whichever is lower) for the next 33 weeks. Eligibility for pay requires 26 weeks’ continuous employment by the week of matching (UK adoptions) or by the start of pay (overseas adoptions), and average weekly earnings of at least £125 (2025/26 threshold) before tax. Proof of adoption is required for pay but not for leave unless requested by the employer.
Adoption rights
Employees on adoption leave are entitled to the same contractual rights as if they were at work, except for pay. This includes accrual of annual leave, pension rights, and access to benefits. Employees are protected from unfair treatment or dismissal due to taking or requesting adoption leave. Redundancy protection extends for 18 months from the date of placement, requiring employers to offer suitable alternative vacancies in redundancy situations.
Pre-adoption-leave interview guidance
Arrange a meeting with the employee as soon as they notify you of their intention to take adoption leave. Use this interview to confirm eligibility, discuss the expected leave dates, clarify documentation and notice requirements, and explain rights during and after leave. Address how annual leave will be managed, opportunities for keeping-in-touch days, and any flexible working or support needs. Record agreed actions and provide written confirmation of leave arrangements within 28 days.
Keeping-in-Touch (KIT) days
Employees on adoption leave can work up to 10 KIT days without ending their leave or pay. KIT days are voluntary and must be agreed by both parties regarding timing, type of work, and pay. Half or part days count as a full KIT day. Exceeding 10 KIT days will automatically end adoption leave and pay. KIT days are intended to help employees stay connected and ease the transition back to work. All arrangements should be documented.
Notice requirements for adoption leave and pay
Employees must notify the employer of their intention to take adoption leave within 7 days of being matched with a child (UK adoptions) or within 28 days of official notification for overseas adoptions. Notice must include the amount of leave, intended start date, and date of placement. For pay, at least 28 days’ notice is required before the pay period starts. For surrogacy, notice must be given at least 15 weeks before the expected week of birth. Proof of adoption is required for pay but not for leave unless requested. Employers must confirm leave and pay arrangements in writing within 28 days [1, 2, 3].
Handling early return from adoption leave
If an employee wishes to return to work before the end of their agreed adoption leave, they must provide at least 8 weeks’ notice. Employers may agree to a shorter notice period, but are not obliged to do so. If less than 8 weeks’ notice is given and agreement is not reached, the employer can delay the return until the full notice period has elapsed, provided this does not extend beyond the original end date of the leave.
Handling changes to adoption leave start date
Employees may request to change the start date of their adoption leave by giving at least 28 days’ notice before the earlier of the original or new start date. If the placement date changes, the employee must notify the employer within 28 days. Employers should respond in writing to confirm the new arrangements. If the employee fails to give the required notice without reasonable excuse, the employer may delay the leave start date and must notify the employee in writing within 28 days of the request.
Flexibility and support for parents
Right to request flexible working for adopting parents
Adopting parents have the same statutory right to request flexible working as any other employee, effective from the first day of employment. This right covers requests to change hours, times, or location of work, and applies regardless of whether the employee is adopting alone or jointly. The request must be made in writing, dated, specify the change sought, and state whether previous requests have been made in the last 12 months (maximum two statutory requests per year).
Agreeing to a flexible working request without a meeting
Employers may agree to a flexible working request without holding a meeting if the request can be approved as submitted and no further discussion is necessary. There is no statutory requirement to meet if the employer intends to accept the request in full. However, the decision and the agreed changes must be confirmed in writing, including the effective date and any contractual amendments.
Processing a flexible working request
Upon receiving a written request, acknowledge receipt promptly and review the details. If the request cannot be immediately accepted, arrange a meeting to discuss the application, allowing the employee to be accompanied if desired. The employer must consult with the employee before refusing a request, exploring alternatives or modifications where possible.
Consider the request objectively, weighing business needs against the employee’s circumstances. Employers can only refuse a request for one or more of the eight statutory business reasons, such as burden of additional costs, detrimental impact on quality or performance, or planned structural changes. Written reasons must be provided if the request is refused.
The entire process, including any appeal, must be completed within two months of the request unless an extension is agreed. All decisions should be communicated in writing, and any contractual changes implemented within 28 days of approval.
Handling appeals
While there is no statutory obligation to offer an appeal, it is best practice and recommended under the ACAS Code. Appeals should be managed by a different or more senior manager where possible. If an appeal is submitted, arrange a meeting to discuss the grounds and provide a written outcome promptly, ensuring the total process remains within the statutory timeframe unless extended by agreement.
Trial periods
Where there is uncertainty about the suitability of the proposed flexible arrangement, a trial period may be agreed. The terms, duration, and review criteria for the trial must be clearly documented, and both parties should agree to extend the decision period if needed to accommodate the trial. At the end of the trial, review the arrangement and confirm whether it will be made permanent or revert to previous terms.
Meetings to discuss the request
If a meeting is required, hold it in a private setting and allow the employee to be accompanied by a colleague or trade union representative if requested. Use the meeting to clarify the request, discuss potential impacts, and explore alternative solutions if the original proposal cannot be accommodated. Maintain clear records of all discussions and outcomes.
Legal risks and compliance
Employers must avoid discrimination on the basis of protected characteristics such as sex, age, disability, or adoption status when handling flexible working requests. Failure to follow the statutory process, consult before refusal, or provide valid business reasons can result in tribunal claims, with potential compensation of up to eight weeks’ pay and/or orders to reconsider the request. Discrimination claims are not subject to a statutory cap and may arise if requests are handled inconsistently or without objective justification.
Documentation and record-keeping
All stages of the process—including the original request, meeting notes, decisions, trial period agreements, appeals, and contractual changes—should be documented and retained in the employee’s file. Update employment contracts promptly to reflect any permanent changes, and schedule regular reviews of flexible arrangements as appropriate.
Parental and dependent care leave
Time off for dependants
Employees have a statutory right to take a reasonable amount of unpaid time off to deal with emergencies involving dependants, such as illness, injury, unexpected disruption of care arrangements, or the birth of a child. There is no minimum service requirement, and the definition of a dependant includes spouses, children, parents, and others who rely on the employee for care. The law does not specify a maximum duration, but the time off must be reasonable for the situation. Employees must inform their employer as soon as practicable of the reason for the absence and its expected duration. Employers are not legally required to pay for this leave, but should check their own policies or contracts for any enhanced provisions. Detriment or dismissal for taking this leave is unlawful and may lead to tribunal claims if not handled correctly.
Handling a request for time off for antenatal care
Pregnant employees are entitled to reasonable paid time off during working hours for antenatal care appointments, including medical and midwife appointments, as well as recommended classes. Employers can request evidence of appointments after the first one. Partners of pregnant employees (including same-sex partners) are entitled to unpaid time off for up to two antenatal appointments, each lasting up to six and a half hours including travel. Requests should be made as early as possible, and employers should accommodate them unless there is a valid business reason. Refusal without good reason, or treating the employee less favourably for requesting or taking time off, may constitute discrimination under the Equality Act 2010.
Maternity leave due to an early birth
If an employee gives birth earlier than expected, maternity leave and pay will start automatically the day after the birth. The employee should notify the employer of the actual date of birth as soon as possible. If the employee is absent from work due to a pregnancy-related illness in the four weeks before the expected week of childbirth, maternity leave will also begin automatically. Employers must update their records and confirm the new start and end dates for maternity leave in writing. The employee remains entitled to up to 52 weeks of maternity leave and statutory maternity pay, subject to eligibility. All contractual terms except pay continue during maternity leave, and the right to return to work is protected.
Employee parental bereavement leave
Employees who suffer the loss of a child under 18, or a stillbirth after 24 weeks of pregnancy, are entitled to two weeks’ statutory parental bereavement leave from day one of employment. The leave can be taken as a single block or as two separate weeks within 56 weeks of the child’s death. Employees with at least 26 weeks’ service and sufficient earnings are also entitled to statutory parental bereavement pay, at the lower of £184.03 per week or 90% of average weekly earnings. Notice requirements depend on when the leave is taken: if within 56 days of the death, notice must be given before the absence or as soon as practicable; if later, at least one week’s notice is required. Employers must not require evidence such as a death certificate but may request the date of death and confirmation of eligibility. Detriment or dismissal for taking this leave is automatically unfair.