Maternity Leave: Employers’ Guide

Employers have to meet a number of legal responsibilities when an employee is on maternity leave.

Managed well, the period of maternity leave can improve morale, provide reassurance to your employees during their absence and contribute to a positive employer brand as a business that values its staff.

Failure to meet your obligations and poor handling of maternity can result in complaints, damaging workforce morale and risking costly tribunal claims.

We look at what employers have to do to ensure compliance with the rules on maternity leave.

 

What is maternity leave?

 

Maternity leave is a statutory right available to employees who are pregnant, allowing them to take time off work before and after the birth of their child.

The full entitlement is up to 52 weeks of leave, which is divided into two parts: 26 weeks of Ordinary Maternity Leave (OML) and a further 26 weeks of Additional Maternity Leave (AML).

All employees are entitled to maternity leave regardless of how long they have worked for their employer. However, they must inform their employer about their pregnancy and intended leave dates at least 15 weeks before the baby is due. The employee must confirm that they are pregnant, provide the expected week of childbirth, and give the date they plan to start their maternity leave.

The earliest date maternity leave can begin is 11 weeks before the expected week of childbirth. If the baby is born early, maternity leave will start the day after the birth. It will also begin automatically if the employee is off work with a pregnancy-related illness during the four weeks leading up to the due date.

Maternity leave is known as a protected period as it is designed to allow time for recovery from childbirth and to care for the new baby without any disadvantage to the employee’s long-term employment. The employee remains employed during their absence and retains rights under their employment contract, except for pay. These rights include holiday accrual, pension contributions, and access to workplace benefits. Maternity leave

Employers should ensure that the employee receives written confirmation of the end date of their maternity leave once they have been notified of the intended start date. This helps both parties to plan for the employee’s absence and eventual return to work.

 

How long is maternity leave?

 

Eligible employees can take up to 52 weeks of statutory maternity leave. This is made up of 26 weeks of Ordinary Maternity Leave, followed by 26 weeks of Additional Maternity Leave. Employees are not required to take the full period, but they must take a minimum of two weeks after the baby is born. If they work in a factory, the compulsory leave period increases to four weeks.

 

 

Type of Leave	Duration	Details
Ordinary Maternity Leave (OML)	26 weeks	Can begin up to 11 weeks before expected week of childbirth
Additional Maternity Leave (AML)	26 weeks	Follows directly after OML
Compulsory Leave	2 weeks	Immediately after childbirth (4 weeks for factory workers)

 

 

Maternity leave can begin at any point from 11 weeks before the expected week of childbirth. If the baby is born early, the leave starts the day after the birth. In cases where the employee is off work due to a pregnancy-related illness during the four weeks before the due date, maternity leave will begin automatically.

Employees are not required to provide a specific end date for their maternity leave when they notify their employer. However, employers are entitled to assume the full 52-week period will be taken unless told otherwise. If the employee wishes to return to work earlier than expected, they must give their employer at least eight weeks’ notice.

Time away from work on maternity leave does not break continuity of employment. Annual leave entitlement continues to build up during the entire leave period. Employers should encourage employees to use any accrued holiday either before or after maternity leave, particularly if their return would otherwise fall at a time when they have a large amount of unused leave.

The right to return to the same job remains in place after 26 weeks of leave. If leave exceeds 26 weeks, the employer may offer a different role in limited circumstances, but the new position must be suitable and on no less favourable terms. Employers are expected to treat all maternity-related absences fairly and in line with the law.

 

Pay during maternity leave

 

Maternity pay – whether statutory or contractual – is an important entitlement that helps to support employees during their time away from work.

Statutory maternity pay  (SMP) is paid for up to 39 weeks. For the first six weeks, the employee is entitled to 90% of their average weekly earnings before tax. For the remaining 33 weeks, the lower amount of either £187.18 per week (rate for the year from April 2025) or 90% of their average weekly earnings is payable. These rates apply from April 2025 and are reviewed annually by the government.

 

Period	Pay
First 6 weeks	90% of average weekly earnings
Remaining 33 weeks	£187.18 or 90% of average weekly earnings (whichever is lower)

 

To qualify for SMP, the employee must have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the baby is due. They must also earn on average at least £125 per week, which is the current lower earnings limit for National Insurance purposes. SMP is subject to deductions for tax and National Insurance in the usual way.

Some employers offer enhanced maternity pay under a contractual policy. These arrangements vary between employers but must not be less generous than the statutory minimum. Where enhanced pay is offered, the details should be clearly set out in a staff handbook or employment contract.

Employers can usually recover some or all of the cost of SMP from HMRC. Small employers may be able to claim 103% of the SMP they pay, while larger employers can reclaim 92%. The method of reclaiming depends on the employer’s PAYE and payroll systems.

Employees must provide a valid MAT B1 certificate, usually issued by a midwife or doctor after 20 weeks of pregnancy, to confirm their due date. Employers should retain this document for their records and ensure timely processing of maternity pay in line with the agreed start of leave. Accurate handling of maternity pay helps to build trust and avoid pay-related disputes during the employee’s absence.

 

Employee rights during maternity leave

 

Employees on maternity leave retain a number of key rights that continue throughout their absence. These rights are protected by law and must be upheld by employers to ensure fair treatment and to avoid potential legal risks.

Employment continues throughout the period of maternity leave. This means that terms and conditions, other than pay, remain in effect. For example, employees are entitled to receive any pay rises awarded during their leave, and continue to accrue annual holiday as if they were at work. Where a company provides benefits such as a car allowance or life insurance, these should also remain in place unless the employment contract states otherwise.

Employees on maternity leave have the right to return to work following their leave. If they take 26 weeks or fewer, they are entitled to return to the same job on the same terms. If they take more than 26 weeks, they are usually entitled to return to the same job, but in limited cases, the employer may offer a suitable alternative if it is not reasonably practicable to return to the original role. The alternative job must have terms and conditions that are no less favourable.

Employers must also ensure that maternity leave does not affect an employee’s pension contributions, where the employee remains in the scheme. Contributions should be calculated based on the employee’s normal pay, not the reduced maternity pay.

Employees are also protected from unfair treatment or dismissal because they are on maternity leave. Any negative action taken against an employee because of their pregnancy or maternity can amount to discrimination. Employers should take care to treat employees fairly and keep them informed about any workplace changes that may affect them during their leave.

 

Maternity leave & discrimination

 

Employees are protected by law from unfair treatment related to pregnancy or maternity. These protections apply during pregnancy, throughout maternity leave and, in some cases, after the employee has returned to work. Employers must understand their legal duties to avoid discrimination and the risk of tribunal claims.

Under the Equality Act 2010, it is unlawful to treat someone unfavourably because they are pregnant or on maternity leave. The period of protection begins as soon as the employee becomes pregnant and continues until the end of maternity leave. Any decision made during this time that negatively affects the employee and relates to their pregnancy or maternity could be classed as discrimination.

Examples of unlawful treatment include denying promotion opportunities, excluding the employee from training, failing to consult them about changes at work, or subjecting them to unfavourable comments. Employers must apply policies and procedures fairly and ensure that maternity leave is not used as a reason to disadvantage the employee.

Victimisation is another form of discrimination. This is when an employee suffers a detriment because they have made a complaint about discrimination, supported another person’s complaint, or exercised their rights under equality law. Employers must not retaliate against employees for asserting their legal protections.

Managers and HR staff should be trained to understand how maternity protections apply in everyday decisions. Any action that could be perceived as unfair should be carefully reviewed in light of the employee’s circumstances. Employers must keep accurate records and follow a fair and consistent approach when dealing with employees on maternity leave.

 

Redundancy during maternity

 

Employees on maternity leave are not exempt from redundancy, but they are entitled to special protections during the redundancy process. Employers must handle these situations with care to ensure that any decisions are fair, lawful and supported by clear evidence.

Where an employee’s role is genuinely at risk of redundancy, the employer must include them in the consultation process and provide the same information and opportunities as given to other affected employees. Failure to do so may lead to claims of unfair dismissal or discrimination.

Employees on maternity leave have the right to be offered a suitable alternative role if one is available. This right takes precedence over other employees who are also at risk of redundancy. A suitable alternative role must be offered before the employee returns to work and must include terms and conditions that are no less favourable than those of the previous job.

Employers should keep accurate records of redundancy selection criteria and decisions. These should clearly show that pregnancy or maternity leave was not a factor in the selection. Decisions based on absence due to maternity leave are likely to be discriminatory and unlawful.

If no suitable alternative role exists, and the redundancy is unavoidable, the employer must follow a fair process. This includes providing written notice, paying any statutory or contractual redundancy pay, and explaining the reasons for the redundancy in full.

Employers are encouraged to seek HR or legal advice before making redundancy decisions in these circumstances.

 

Returning to work after maternity leave

 

Employees returning from maternity leave have specific rights that employers must respect. The way in which the return is handled can have a lasting impact on the working relationship and on wider staff morale.

An employee who has taken 26 weeks of maternity leave or less is entitled to return to the same job on the same terms and conditions. If the full 52 weeks of maternity leave is taken, the employee is still entitled to return to the same job unless it is not reasonably practicable. In such cases, an alternative role must be offered on terms and conditions that are no less favourable.

Some employees may wish to change their working pattern on return from maternity leave. This could include requests for part-time hours, adjusted start and finish times, or remote working. Employers are required to consider all flexible working requests in line with the statutory process. Each request must be assessed on its individual merits and a formal response should be provided within the required timeframe.

Effective planning for the return to work should begin before the employee’s leave ends. It can be helpful to arrange a return-to-work meeting to discuss any changes in the workplace, training needs, or adjustments to duties. This also provides an opportunity to review any flexible working arrangements.

Employees should not be penalised for taking maternity leave. They must be considered for promotions, bonuses, and training in the same way as colleagues who have not been absent. A fair and inclusive approach will help employees feel valued and supported on their return.

 

Shared Parental Leave

 

Shared Parental Leave (SPL) gives eligible parents more choice over how they care for their child during the first year after birth or adoption. It allows them to share up to 50 weeks of leave and up to 37 weeks of statutory pay. Parents can decide how they divide the time off and whether to take leave together or in turns.

SPL is designed to offer flexibility and support for families. Leave can be taken in blocks, with periods of work in between, or in one continuous period. This flexibility can benefit both employees and employers by making it easier to plan staffing needs.

To qualify for SPL, the employee must have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth. The partner must also meet an employment and earnings test. Both parents must share the main responsibility for the care of the child.

Employees must provide written notice if they wish to take SPL. This includes a declaration that they meet the eligibility requirements, confirmation of how much leave is being taken, and details of any intended pattern of leave. Employers have the right to refuse requests for discontinuous leave but must accept continuous blocks.

Statutory Shared Parental Pay (ShPP) is paid at the same rate as statutory maternity pay after the first six weeks. Employees can check how much they are entitled to based on the amount of leave shared.

 

Maternity leave: keeping in touch days

 

Keeping in touch (KIT) days offer employees the opportunity to attend work during their maternity leave without affecting their entitlement to statutory maternity pay. The aim is to support a smoother transition back to work and help employees stay up to date with workplace developments.

Employees can work up to ten KIT days during their maternity leave. These days are voluntary and must be agreed between the employer and employee. Employers cannot insist that an employee works KIT days, and employees are not under any obligation to do so.

Any work carried out, even for a short time, counts as one KIT day. The employee must be paid for the work done on these days. The rate of pay is a matter for agreement, but it should reflect the duties performed and align with the organisation’s usual pay arrangements.

KIT days can be used for a variety of purposes, such as attending team meetings, undergoing training, or participating in performance reviews. These days can help employees feel more confident about returning to work and provide a useful opportunity to reconnect with colleagues and management.

 

Aspect	Detail
Number of KIT Days Allowed	10
Voluntary	Yes, must be agreed between employer and employee
Type of Work	Meetings, training, or usual duties
Pay	To be agreed between employer and employee
Effect on SMP	Working more than 10 days ends maternity pay

 

Employers should agree in advance the number of KIT days to be worked, the type of duties involved, and the payment arrangements. Good communication is key to ensuring that expectations are clear and that the arrangement is mutually beneficial.

Employees must not exceed ten KIT days during their maternity leave. Once this limit is reached, any further work would bring maternity leave and pay to an end. Employers should keep accurate records of any KIT days used and ensure that they are processed correctly through payroll.

 

Avoiding maternity-related disputes and tribunal claims

 

Employers who fail to meet their responsibilities during an employee’s maternity leave may face formal grievances or tribunal claims. Common issues include incorrect pay, poor handling of redundancy, lack of consultation, or discriminatory treatment linked to pregnancy or maternity.

Employers should ensure that all policies are clearly communicated and applied consistently. Line managers must understand the rules and be able to respond appropriately to questions or concerns raised by employees.

Grievances should be dealt with promptly and fairly. Employers should follow a clear process, giving the employee the chance to raise concerns and respond to any proposed outcomes. Keeping detailed records of decisions and actions can help demonstrate that issues were managed properly if a complaint is escalated.

In more serious cases, employees may decide to bring a claim to an employment tribunal. Claims could include unfair dismissal, discrimination, or breach of contract. Defending such claims can be costly and time-consuming, and may lead to reputational damage.

Employers are advised to seek advice when handling sensitive maternity-related matters. This includes situations involving redundancy, disputes over flexible working, or return-to-work arrangements. A careful and well-informed response can help to resolve matters early and avoid legal risks.

Encouraging open communication and treating employees with fairness and respect often helps prevent disputes from escalating. When employees feel listened to and supported, they are more likely to raise issues informally, giving employers the chance to address problems early and maintain a positive working relationship.

Employees may have recourse to make a formal complaint or take legal action if the employer fails to meet their duties during maternity leave, such as paying the correct amount or where there is evidence of unfair treatment.

To reduce the risk of disputes, employers should have a clear maternity policy setting out:

 

• Who the policy applies to
• Key definitions
• Eligibility for leave and pay Notification procedures
• Time off for antenatal appointments
• Statutory and contractual entitlements
• Contact arrangements during leave
• KIT day provisions
• Return to work process
• Shared parental leave options
• Post-return rights

 

The policy should be supported with training for HR staff and line managers to ensure maternity-related issues are handled lawfully and sensitively.

 

Need assistance?

 

Effective management of maternity leave requires careful planning and an infrastructure that supports both compliance with your duties under law and the wellbeing of your employees.

DavidsonMorris are experienced employment law specialists offering guidance and support to employers in relation to maternity leave, pay and rights. To discuss management and compliance with your duties, contact us.

 

Maternity Leave FAQs

 

Who is entitled to statutory maternity leave?

All employees, regardless of their length of service, are entitled to take up to 52 weeks of statutory maternity leave.

 

Is maternity leave paid?

Employees may be eligible for statutory maternity pay (SMP) if they meet the qualifying criteria, including length of service and earnings thresholds. Some employers may offer contractual maternity pay on enhanced terms.

 

When does maternity leave start?

Maternity leave can start no earlier than 11 weeks before the expected week of childbirth. It will start automatically if the employee gives birth earlier or is off work with a pregnancy-related illness in the four weeks before the due date.

 

Can an employee work while on maternity leave?

Up to ten keeping in touch (KIT) days can be worked during maternity leave without affecting maternity pay. These days must be agreed in advance and are optional for both parties.

 

What happens if a redundancy situation arises during maternity leave?

Employees on maternity leave have the right to be offered any suitable alternative role before other employees. They must also be fully included in any consultation process.

 

Can employees return to their old job after maternity leave?

Employees returning after 26 weeks or less are entitled to return to the same job. If they take more than 26 weeks, they must still be offered their original job unless that is not reasonably practicable, in which case a suitable alternative must be provided.

 

Is flexible working an option after maternity leave?

Employees may request flexible working arrangements upon return. Employers are required to consider these requests in line with statutory procedures and respond within the relevant timeframe.

 

Do antenatal appointments count as maternity leave?

Time off for antenatal appointments is separate from maternity leave. Pregnant employees are entitled to paid time off for these appointments.

 

Glossary

 

Term	Definition
Statutory Maternity Leave	The legal entitlement for employees to take up to 52 weeks off work for maternity, made up of ordinary and additional maternity leave.
Ordinary Maternity Leave (OML)	The first 26 weeks of statutory maternity leave.
Additional Maternity Leave (AML)	The second 26 weeks of statutory maternity leave, following OML.
Statutory Maternity Pay (SMP)	Weekly payments made to eligible employees during maternity leave, for up to 39 weeks.
Keeping in Touch (KIT) Days	Up to 10 days of agreed work during maternity leave, without affecting SMP or ending leave entitlement.
Shared Parental Leave (SPL)	Leave that can be shared between both parents, allowing up to 50 weeks of leave and 37 weeks of pay.
Shared Parental Pay (ShPP)	Statutory pay for eligible parents taking shared parental leave.
Compulsory Maternity Leave	The minimum period of 2 weeks’ leave immediately after childbirth, extended to 4 weeks for factory workers.
Flexible Working	A statutory right for eligible employees to request changes to their working pattern or hours.
Protected Period	The period from the start of pregnancy to the end of maternity leave when additional legal protections apply.
Discrimination	Unfair or unfavourable treatment because of pregnancy or maternity, prohibited under the Equality Act 2010.
Victimisation	Negative treatment resulting from an employee asserting their rights under the Equality Act 2010.