Maternity Allowance Calculator

Maternity Allowance (MA) is the statutory maternity payment for people who cannot get Statutory Maternity Pay from an employer. It is administered by the Department for Work and Pensions (DWP) and paid through the claimant's bank account, not through the employer's payroll.

For 2026/27 the standard rate is £194.32 a week, or 90% of average weekly earnings if that is lower, paid for up to 39 weeks. MA is not taxable and does not count as earnings for income tax or for the claimant's own National Insurance record.

Eligibility for MA is set out on GOV.UK. The two main routes are:

• The self-employed. A self-employed person who has paid Class 2 National Insurance for at least 13 of the 66 weeks before the week the baby is due, and whose earnings in any 13 of those weeks are at least £30 a week.
• Employees who do not qualify for SMP. For example, someone who changed jobs, fell below the SMP earnings threshold, or had a break in employment. The qualifying test is 26 weeks of employment with the same employer ending in the 66th week before the due date, and average weekly earnings of at least £30 in any 13 of those 66 weeks.

The form MA1 is used to claim, supported by form MAT B1 (proof of pregnancy) and form SMP1 if an employer confirmed SMP cannot be paid. The 14-week 'special' MA period applies to a narrow group — the GOV.UK page spells out when.

Both last up to 39 weeks and the headline rate is the same, but the way they are delivered, taxed and reclaimed is different. The table below sets out the practical differences for 2026/27.

The biggest practical difference is who administers the claim: an employee who meets the SMP tests gets the money via payroll, and the employer reclaims most of it from HMRC. Someone who does not meet the SMP tests needs to apply to DWP directly.

The claim process is set by DWP and runs entirely outside the employer's payroll.

• Start the claim at 26 weeks of pregnancy. Use form MA1 from GOV.UK. Do not start earlier — DWP will reject the application.
• Send proof of pregnancy. Form MAT B1 is signed by a midwife or GP, usually from around 20 weeks.
• Send earnings evidence. For the self-employed, this is Class 2 NI contributions for at least 13 of the qualifying 66 weeks. For employees, payslips or form SMP1 from the previous employer.
• Wait for the decision letter. DWP confirms the start date, weekly rate and total amount. Payments are made directly into the bank account every week or fortnight.
• Tell your employer. Even if MA is paid by DWP, the employee is still entitled to ordinary maternity leave from the employer. The Statutory Maternity Pay calculator can model what the SMP figure would have been, for comparison.

Choose the claimant route first: self-employed, employed but not eligible for SMP, or recently stopped working. Enter average weekly earnings from the relevant 66-week test period. If the claimant is self-employed, tick whether Class 2 NI has been paid for at least 13 weeks. The calculator then shows eligibility, the weekly amount, the 39-week total, an approximate monthly equivalent, MA versus SMP notes, and claim steps. Use the SMP calculator to compare the figure the employee would have received if they had qualified for SMP.

Maternity Allowance is usually considered when SMP is not available. Check whether the claimant was employed or self-employed for enough weeks in the test period, whether they earned enough in at least 13 weeks, and whether Class 2 National Insurance has been paid if self-employed. If an employer refuses SMP, form SMP1 is an important part of the evidence trail for the Maternity Allowance claim.

SMP is paid by the employer through payroll and can be reclaimed by the employer. Maternity Allowance is paid by DWP directly to the claimant. The weekly maximum may look similar, but the eligibility route, evidence, payment source and payroll treatment are different. Maternity Allowance is not paid through the employer’s PAYE, so it does not appear as normal salary on the payslip.

A claim can normally be prepared before maternity leave starts, but payment timing depends on the chosen start date and DWP processing. Keep a schedule of expected weekly payments across the maximum 39 weeks, especially where household budgets depend on a change from earnings to statutory support. Claimants should keep payslips or self-employment evidence for the 13 weeks used to calculate entitlement.