Self-Employed Maternity Pay UK: The Complete Guide

Self-employed maternity pay works very differently from what employees receive — and most sole traders only discover this when they’re already pregnant.

When you’re employed and pregnant, maternity pay is something your employer sorts out. You fill in a form, they calculate your entitlement, and the money starts arriving.

When you’re self-employed and pregnant, none of that happens automatically. There’s no employer to do it for you. And the system that does exist — Maternity Allowance — is one most sole traders either don’t know about, claim too late, or assume they’re not entitled to.

This guide covers everything you need to know: what Maternity Allowance is, how much you’ll get, whether you qualify, and exactly how to claim it. The rules changed in April 2024 and again in April 2026, so if you’ve read anything older than that, the figures you’ve seen are out of date.

Important disclaimer: I’m a Chartered Accountant, not your accountant. This guide is accurate to the best of my knowledge for 2026/27 but benefit rules can change. Always check the current position on GOV.UK or speak to a professional if you’re unsure about your specific situation.

The Key Difference: SMP vs Self-Employed Maternity Pay

First, a quick clarification that trips a lot of people up.

Statutory Maternity Pay (SMP) is paid by employers to pregnant employees. It’s based on your earnings and paid through your employer’s payroll. As a self-employed sole trader, you don’t have an employer — so you can’t get SMP.

Maternity Allowance (MA) is what self-employed people claim instead. It’s paid directly by the Department for Work and Pensions (DWP) — nothing to do with HMRC, your accountant, or your tax return. You apply for it yourself, and if you qualify, the money comes straight to you.

You cannot receive both. If you’re employed and self-employed simultaneously, you’ll need to check which route applies to your circumstances.

How Much is Self-Employed Maternity Pay?

For 2026/27, the full rate of Maternity Allowance is £194.32 per week, paid for 39 weeks.

That’s a total of £7,578.48 over the course of your Maternity Allowance period — and it’s completely tax-free. It doesn’t need to go on your Self Assessment return.

The Reduced Rate

If you don’t meet the full qualifying criteria (more on that below), you may still be entitled to a reduced rate of £27 per week for 39 weeks.

The rate you receive depends on your National Insurance record — specifically your Class 2 NI contributions — during the 66 weeks before your baby is due.

How Payments Are Made

Maternity Allowance is paid every 2 or 4 weeks, in arrears, directly into your bank account. You provide your bank details on the MA1 application form.

Do You Qualify for Maternity Allowance?

To receive the full rate, you need to meet all of the following:

1. You’ve been registered as self-employed for at least 26 weeks in the 66 weeks before your baby’s due date (the test period). These 26 weeks don’t need to be consecutive.

2. Your average weekly earnings are at least £129 in 13 of the 66 weeks before your due date. DWP uses your best 13 weeks — they don’t need to be consecutive either.

3. You’ve paid (or are treated as having paid) Class 2 National Insurance for at least 13 of those 66 weeks.

4. You’re planning to stop working to have your baby.

The Class 2 NIC Rule — What Changed in April 2024

This is where it gets slightly complicated, but it’s important.

Class 2 NICs were abolished as a mandatory payment from April 2024 — but they still matter for Maternity Allowance purposes. Here’s how it works now:

• If your self-employed profits are at or above the Small Profits Threshold (£7,105 for 2026/27) — you’re automatically treated as having paid Class 2 NI, even though no payment leaves your account. You qualify for the full rate.
• If your profits are below £7,105 — you’re not automatically treated as having paid. You can make voluntary Class 2 contributions at £3.65/week to protect your entitlement. You don’t need to pay upfront — when DWP receives your MA claim and identifies a shortfall, HMRC will contact you separately with the opportunity to pay. Once you do, your rate increases to the full £194.32, and if you’ve already been receiving the lower rate, you’ll get backdated payments.

The bottom line: even if you’ve had a lower-profit year or two, you may still be able to qualify for the full rate by making voluntary contributions. Don’t assume you’re not entitled — check.

How to Claim the Self Employed Maternity Allowance

Step 1: Get the MA1 Form

Download the MA1 form from GOV.UK. You can complete it online or print and post it — but either way, you currently need to post the completed form to DWP.

You can claim from the start of the 14th week before your baby is due — even if you’re still working.

Step 2: Gather What You Need

Before you fill in the form, have the following ready:

• Your National Insurance number
• Your baby’s due date (you’ll need your MATB1 certificate — issued by your midwife or GP from around week 20)
• The date you registered as self-employed with HMRC
• Your UTR number
• Your bank details for payment
• Details of any other benefits you’re receiving
• Information about how long you’re planning to take off

Step 3: Send It to DWP

Post your completed form to:

Maternity Allowance Mail Handling Site A Wolverhampton WV98 1SU

Or call the Maternity Allowance helpline: 0800 169 0283

Step 4: Wait for a Decision

You’ll receive a decision within 24 days of DWP receiving your form. If approved, payments start from the Sunday of the 11th week before your baby is due — or from when you stop working, if that’s later.

Don’t Leave It Too Late

You must claim within 3 months of your Maternity Allowance period starting. Claim late and you lose the weeks you missed — they can’t be backdated beyond 3 months. Claim as soon as you reach 26 weeks pregnant.

When Do Payments Start?

You can choose when your Maternity Allowance begins — the earliest is 11 weeks before your due date. The latest is the day after your baby is born.

This flexibility is useful: if you want to keep working close to your due date, you can delay the start of your payments and get more time off after the birth instead.

Keeping in Touch Days

Being self-employed is a responsibility and completely stopping work isn’t always straightforward. The good news: you’re allowed up to 10 “keeping in touch” days during your Maternity Allowance period without losing any payments.

These aren’t compulsory — they’re simply days you can choose to do some work (catch up on a client project, do some admin, attend a key meeting) without it affecting your allowance. Any work beyond 10 days in your payment period will affect your payments, so keep track.

What About Tax and Other Benefits?

Is Maternity Allowance taxable? No — Maternity Allowance is completely tax-free. You don’t need to declare it on your Self Assessment tax return.

Does it affect other benefits? It may affect means-tested benefits due to the benefits cap. Benefits that could be affected include Universal Credit, Housing Benefit, Council Tax Reduction, and Income Support. If you’re receiving any of these, it’s worth checking the impact before your payments begin.

Does it count towards my State Pension? Yes — receiving Maternity Allowance gives you Class 1 National Insurance credits automatically, which count towards your State Pension record. This is an often-overlooked benefit worth knowing about.

Maternity Allowance if You Help in Your Partner’s Business

If your partner is self-employed and you help in their business without being a paid employee, you may be eligible for a different rate of Maternity Allowance — £27 per week for 14 weeks.

To qualify, you must:

• Be married to or in a civil partnership with the self-employed person
• Not be employed by your partner (if you are, SMP rules apply)
• Have been involved in their business for at least 26 weeks in the test period
• Have a partner who is registered as self-employed and treated as having paid Class 2 NI

You’ll need additional evidence with your application including your marriage or civil partnership certificate, your MATB1 certificate, and details of your involvement in the business.

Note: keeping in touch days don’t apply for this route. Any work you do in your partner’s business during the 14-week period risks losing that week’s payment.

What If You’re Both Employed and Self-Employed?

If you’re simultaneously employed and self-employed, you may qualify for SMP from your employer as well as Maternity Allowance from your self-employment — but they can’t overlap for the same weeks. The rules here depend on your specific circumstances and are worth checking carefully, either via GOV.UK or with a professional.

Your Maternity Allowance Quick Reference

The Bit Most Sole Traders Miss

Here’s the thing about Maternity Allowance that I want to say clearly: a lot of self-employed women either don’t claim it at all, claim it late, or assume they don’t qualify because they’ve had a quiet year or two. All of those are avoidable.

If your profits are above the Small Profits Threshold (£7,105 for 2026/27), your Class 2 NI is covered automatically — no payment needed. If they’re below, voluntary contributions at £3.65/week can unlock the full rate. The system is designed to be accessible; it just requires you to engage with it actively rather than waiting for someone else to sort it out.

Claim early, keep your NI record in order, and don’t leave money on the table.

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FAQs

Do self-employed people get maternity pay?

Not Statutory Maternity Pay — that’s only for employees. Self-employed people claim Maternity Allowance instead, paid directly by DWP at up to £194.32/week for 39 weeks in 2026/27. It’s tax-free and you apply yourself using the MA1 form.

How much is self-employed maternity pay in 2026?

The full rate of Self Employed Maternity Pay from April 2026 is £194.32 per week for 39 weeks — a total of £7,578.48. A reduced rate of £27/week applies if you don’t meet the full Class 2 NI qualifying criteria.

How do I claim maternity allowance when self-employed?

Download the MA1 form from GOV.UK, complete it, and post it to DWP. You can claim from the start of the 14th week before your due date. You’ll need your MATB1 certificate, NI number, UTR, and bank details.

Do I qualify for maternity allowance if I’ve had low profits?

Possibly — if your profits are at or above the Small Profits Threshold (£7,105 for 2026/27), you’re automatically treated as having paid Class 2 NI and qualify for the full rate. If below, you can make voluntary Class 2 contributions at £3.65/week to access the full rate.

Is maternity allowance taxable?

No — Maternity Allowance is completely tax-free and doesn’t need to be included in your Self Assessment tax return.

Can I work during maternity allowance?

Yes — you’re entitled to up to 10 “keeping in touch” days during your payment period without affecting your allowance. Beyond 10 days, payments for those weeks can be affected.

When should I claim maternity allowance?

As early as possible — you can claim from 26 weeks pregnant (the start of the 14th week before your due date). You must claim within 3 months of your payment period starting, or you lose the weeks you missed.

Does maternity allowance affect my state pension?

No — it actually helps it. Receiving Maternity Allowance gives you automatic Class 1 NI credits, which count towards your State Pension record.