Self employed maternity pay: Your small business guide to Maternity Allowance

Published Friday 5 December 2025

Table of contents

• What is maternity allowance?
• What is Statutory Maternity Pay?
• Maternity allowance vs statutory maternity pay
• Are you eligible for Maternity Allowance if you're self-employed?
• How much is Maternity Allowance for the self-employed?
• How to apply for Maternity Allowance if you're self-employed
• When do you get the Maternity Allowance payments?
• Effect on other benefits
• Is Maternity Allowance taxable for the self-employed?
• Managing your self-employed finances during maternity leave
• FAQs on self-employed maternity pay

Key takeaways

• Apply for Maternity Allowance through HMRC using form MA1 after 26 weeks of pregnancy, ensuring you register as self-employed early and meet the requirement of working self-employed for at least 26 weeks in the 66 weeks before your due date.

• Ensure you earn at least £30 per week for a minimum of 13 weeks during the 66-week test period to qualify for Maternity Allowance, as this earnings threshold determines your eligibility for government support.

• Pay Class 2 National Insurance contributions for at least 13 weeks in the 66-week period before your due date to receive the full rate of £172.48 per week for up to 39 weeks, or contact HMRC to make up missing payments after applying.

• Track your self-employed earnings and National Insurance contributions throughout pregnancy to confirm eligibility and prepare for the reduced income period during maternity leave.

What is maternity allowance?

Maternity Allowance is a government payment for people who can't get Statutory Maternity Pay. It provides financial support during maternity leave for:

• Self-employed people
• Employees who don't qualify for Statutory Maternity Pay (SMP)
• People who recently stopped working
• Those doing unpaid work for their spouse's or civil partner's business

What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is a government benefit paid by employers to employees during maternity leave. Self-employed people cannot receive SMP because they don't have an employer to pay it.

SMP payments work as follows:

• First 6 weeks: 90% of your average weekly earnings (before tax)
• Next 33 weeks: £172.48 or 90% of your average weekly earnings (whichever is lower)
• Payment method: Same as your usual wages (weekly or monthly)
• Tax treatment: Tax and National Insurance deducted as normal

You can work out how much you could get by using the government's maternity pay calculator. Payments will start automatically as soon as you take your maternity leave, including if you take time off for a pregnancy-related illness up to four weeks before your baby is due.

Maternity allowance vs statutory maternity pay

The main difference comes down to your employment status. Here's a simple breakdown:

• Maternity Allowance (MA) is for self-employed people or those who don't qualify for Statutory Maternity Pay (SMP); you apply for it directly from the government
• Statutory Maternity Pay (SMP) is for employees. Your employer pays it to you as part of your payroll.

If you're self-employed, Maternity Allowance is the correct benefit to apply for.

Are you eligible for Maternity Allowance if you're self-employed?

Yes, most self-employed people can get Maternity Allowance. To qualify, you must:

• Register with His Majesty's Revenue and Customs (HMRC): Be registered as self-employed (do this as early as possible)
• Meet timing requirements: Work self-employed for at least 26 weeks in the 66 weeks before your due date
• Earn enough: Make £30 or more per week for at least 13 weeks

Important: Late registration can reduce your payment amount or affect eligibility.

If you're both self-employed and a Pay As You Earn (PAYE) employee for another business, and will receive Statutory Maternity Pay (SMP) from that employer, you must claim SMP and cannot also receive Maternity Allowance.

Maternity Allowance has two payment rates: full rate and reduced rate. Both require meeting these basic criteria in the 66 weeks before your due date:

• Work requirement: Self-employed for at least 26 weeks
• Earnings requirement: £30+ per week for at least 13 weeks (don't need to be consecutive)

You can check if you're entitled to Maternity Allowance using HMRC's useful tool.

How much is Maternity Allowance for the self-employed?

Full rate Maternity Allowance

Full rate Maternity Allowance pays £172.48 per week for up to 39 weeks. Your payment amount depends on your Class 2 National Insurance contributions.

Payment details:

• Total duration: Up to 39 weeks
• Payment frequency: Every 2 or 4 weeks
• Payment method: Direct to your bank account

To get the full rate of £172.48 per week, you must have:

• National Insurance contributions: Paid Class 2 National Insurance (NI) for at least 13 weeks in the 66 weeks before your due date
• Registration requirement: Been registered as self-employed with HMRC for at least 26 weeks in the same 66-week period

You can check how much you've been paying by logging into your HMRC account.

Even if you haven't paid enough to be eligible for the full Maternity Allowance, you can make up missing payments. Once you've submitted your claim for Maternity Allowance, the Department for Work and Pensions (DWP) will check with HMRC that you've paid enough to be eligible for the full rate. HMRC will then contact you to say if you need to make any payments in order to receive the full allowance.

Reduced Maternity Allowance

Reduced rate Maternity Allowance is available if you haven't paid enough National Insurance contributions. There are two scenarios:

• Some contributions paid: Between £27–£172.48 per week (amount depends on how many weeks of Class 2 National Insurance (NI) you've paid)
• No contributions paid: £27 per week (minimum rate if you're registered as self-employed but haven't paid any Class 2 NI)

If you have insufficient Class 2 National Insurance contributions when you apply, HMRC may contact you to explain how many more contributions you need to receive the full allowance. Once you make these contributions, DWP will adjust and, if needed, backdate your payments. This may take several weeks.

How to apply for Maternity Allowance if you're self-employed

Apply for Maternity Allowance using the Maternity Allowance claim form MA1 through HMRC. Here's the application process:

• When to apply: After 26 weeks of pregnancy
• Application method: Complete the Maternity Allowance claim form MA1 and post it to the address on the form
• Critical timing: Don't sign and date before 14 weeks before your due date or later than 3 months after birth
• Why timing matters: Incorrect timing can delay payments or reduce your entitlement

Within the form you'll need to provide details of your employment for the 66 weeks before your baby is due, which is known as the 'test period'. HMRC has a 'test period' calculator to help you figure out these dates to ensure you include the correct information.

You'll also need to send proof of your baby's due date which could be either a letter from your doctor or midwife on headed paper, or your MAT B1 certificate.

If your baby has already been born you'll need to send a birth certificate; a letter from your doctor or midwife on headed paper; or your MAT B1 certificate, if the section about the actual date of birth has been filled in by a doctor or midwife.

You won't need to send proof of income if you're self-employed, unlike other people who are claiming Maternity Allowance, as HMRC will check your National Insurance contribution record for eligibility.

When do you get the Maternity Allowance payments?

Once you've applied for Maternity Allowance you should hear from HMRC within 20 working days. If you're eligible, HMRC will send you a form showing how much you're entitled to. They will also ask you to confirm your final day of work before taking maternity leave. You can also indicate your preferred start date on your MA1 form (under section 42).

Payments for Maternity Allowance can start on any day you stop working, up to 11 weeks before your baby is due. They must start no later than the day after your baby is born. You can choose whether you'd like to be paid every 2 weeks or every 4 weeks by ticking the relevant box (under section 112) of the MA1 form.

If your baby arrives early you can change your start date by contacting HMRC to let them know. You will then be able to receive your Maternity Allowance automatically from the day after your baby is born.

Effect on other benefits

Receiving Maternity Allowance can affect other benefits you might be getting, such as Universal Credit, Council Tax Reduction, or Housing Benefit. While Maternity Allowance itself isn't taxable, it is counted as income for these means-tested benefits.

This could mean your payment from other benefits is reduced. Inform the offices that pay your other benefits that you will be receiving Maternity Allowance. You can use an online benefits calculator to see how maternity allowance could change your total income.

Is Maternity Allowance taxable for the self-employed?

Maternity Allowance is tax free so you don't need to include it in your Self Assessment tax return.

Managing your self-employed finances during maternity leave

Managing your self-employed finances during pregnancy helps ensure you meet Maternity Allowance requirements and plan for reduced income. Track your earnings, expenses, and National Insurance contributions to confirm your eligibility.

Xero Go helps self-employed people manage their finances with features like invoicing, expense tracking, and financial reporting. This makes it easier to document your earnings and prepare for maternity leave. Try Xero for free to streamline your business finances before your baby arrives.

FAQs on self-employed maternity pay

Here are answers to some common questions about maternity pay for the self-employed.

Can you get maternity pay if you're self-employed?

Yes. While you can't get Statutory Maternity Pay (SMP), you can apply for Maternity Allowance from the government. This is the main form of maternity pay for self-employed people in the UK.

How much do you need to earn to qualify for maternity allowance?

To qualify for Maternity Allowance, you must have earned £30 a week or more for at least 13 of the 66 weeks before your baby is due. The weeks do not need to be consecutive.

What happens if you're both employed and self-employed?

You cannot receive both Statutory Maternity Pay (SMP) and Maternity Allowance. If you are eligible for SMP through your employer, you must claim that instead of Maternity Allowance.

Can you work while receiving maternity allowance?

Yes, you can work for up to 10 'Keeping in Touch' (KIT) days without it affecting your Maternity Allowance payments. These days are designed to help you stay in contact with your business or clients. If you work more than 10 days, your allowance may be affected.