Self employed maternity pay: Maternity Allowance guide
Learn how self employed maternity pay works and when you can claim Maternity Allowance.
Written by Lena Hanna—Trusted CPA Guidance on Accounting and Tax. Read Lena's full bio
Published Monday 20 April 2026
Table of contents
Key takeaways
- Register as self-employed with HMRC as early as possible and ensure you work at least 26 weeks and earn a minimum of £30 per week for 13 weeks within the 66 weeks before your due date to qualify for Maternity Allowance.
- Apply for Maternity Allowance using form MA1 no earlier than 14 weeks before your due date and no later than three months after birth, as correct timing ensures you receive your full entitlement without delays.
- Pay Class 2 National Insurance contributions for at least 13 weeks in your 66-week test period to receive the full rate of up to £194.32 per week — if you have gaps, you can make additional payments after submitting your claim.
- Notify the relevant benefit offices when you start receiving Maternity Allowance, as it is tax-free but counts as income for means-tested benefits such as Universal Credit, Housing Benefit, and Council Tax Reduction.
What is maternity allowance?
Maternity Allowance is a weekly government payment that provides income during maternity leave when you can't get Statutory Maternity Pay. It's the main form of maternity pay for self-employed people in the UK.
You may qualify for Maternity Allowance if you're:
- self-employed
- employed but don't qualify for Statutory Maternity Pay
- recently stopped working
- unpaid work for your spouse's or civil partner's business, which can provide £27 a week for up to 14 weeks
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is a government benefit paid by employers to employees during maternity leave. If you're self-employed, you'll apply for Maternity Allowance instead of SMP, which is paid by employers to employees.
SMP payments work as follows:
- First six 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
Your employment status determines which benefit you can claim. Self-employed people apply for Maternity Allowance, while employees receive Statutory Maternity Pay through their employer.
The key difference:
- Maternity Allowance: for self-employed people or those who don't qualify for SMP; you apply directly to the government
- Statutory Maternity Pay: for employees only; your employer pays it 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. You'll need to meet three main requirements to qualify.
To be eligible, you must:
- register as self-employed with HMRC: do this as early as possible
- work self-employed for at least 26 weeks: this must be within the 66 weeks before your due date
- earn at least £30 per week for 13 weeks: these weeks don't need to be consecutive
Early registration helps ensure you receive your full payment amount.
If you're both self-employed and a PAYE employee, and your employer will pay you Statutory Maternity Pay, you must claim SMP. You must claim one benefit or the other.
Maternity Allowance has two payment rates: full rate and reduced rate. Both require meeting the criteria listed above.
You can check if you're entitled to Maternity Allowance using HMRC's tool.
How much is Maternity Allowance for the self-employed?
Full rate Maternity Allowance
Full rate Maternity Allowance pays up to £194.32 a week for up to 39 weeks. Your payment amount depends on your Class 2 National Insurance contributions.
Here are the payment details for full rate Maternity Allowance:
- Duration: up to 39 weeks
- Frequency: every 2 or 4 weeks
- Method: direct to your bank account
To receive the full rate, you must have:
- paid Class 2 National Insurance for at least 13 weeks in the 66 weeks before your due date
- 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.
If you need additional contributions when you apply, you can make up the missing payments. How it works:
- Submit your Maternity Allowance claim
- The Department for Work and Pensions (DWP) checks your National Insurance record with HMRC
- HMRC contacts you if you need to make additional payments to receive the full allowance
Reduced Maternity Allowance
Reduced rate Maternity Allowance is available if you haven't paid enough National Insurance contributions. The amount you receive depends on your contribution history:
- Some contributions paid: between £27 and £172.48 per week, based on how many weeks of Class 2 National Insurance you've paid
- No contributions paid: you'll be entitled to £27 per week minimum rate, if you're registered as self-employed but haven't paid any Class 2 National Insurance
If you need additional contributions when you apply, HMRC may contact you to explain how many more you need. Once you make these contributions, DWP will adjust your payments and backdate them if needed. This process may take several weeks.
How to apply for Maternity Allowance if you're self-employed
Apply for Maternity Allowance using form MA1 from HMRC. You can apply once you've been pregnant for 26 weeks.
How to apply:
- Complete form MA1: download the Maternity Allowance claim form from GOV.UK
- Check your timing: don't sign and date the form earlier than 14 weeks before your due date or later than three months after birth
- Post your application: send the completed form to the address printed on it
Correct timing helps ensure you receive your full entitlement without delays.
Within the form, you'll need to provide details of your employment for the 66 weeks before your baby is due. This period is known as the 'test period'. HMRC has a test period calculator to help you work out these dates.
Documents you'll need to send
Gather these documents before submitting your application.
If your baby hasn't been born yet:
- a letter from your doctor or midwife on headed paper, or
- your MAT B1 certificate
If your baby has already been born:
- a birth certificate, or
- a letter from your doctor or midwife on headed paper, or
- your MAT B1 certificate with the actual birth date filled in by a doctor or midwife
If you're self-employed, HMRC checks your National Insurance contribution record directly.
When do you get the Maternity Allowance payments?
You should get a decision on your claim within 20 working days of applying. If you're eligible, HMRC will send you a form showing how much you're entitled to and ask you to confirm your final day of work.
When payments can start
Your payments can begin at different times depending on your circumstances.
- Earliest: up to 11 weeks before your due date
- Latest: the day after your baby is born
- You choose your preferred start date on section 42 of the MA1 form
Payment frequency
You can choose how often you receive payments.
You can choose to be paid every 2 weeks or every 4 weeks by selecting your preference in section 112 of the MA1 form.
If your baby arrives early
You can adjust your claim if your baby is born before your due date.
Contact HMRC to change your start date. Your Maternity Allowance will then begin automatically from the day after your baby is born.
Effect on other benefits
Maternity Allowance can affect your other benefits. While it isn't taxable, it counts as income for means-tested benefits like Universal Credit, Council Tax Reduction, and Housing Benefit.
This means your total benefit income may change. What to do:
- Notify the relevant offices: tell them you'll be receiving Maternity Allowance
- Check your total income: use an online benefits calculator to see how your overall income might change
Is Maternity Allowance taxable for the self-employed?
Maternity Allowance is tax-free. You can leave it off your Self Assessment tax return.
Managing your self-employed finances during maternity leave
Tracking your finances during pregnancy helps you qualify for Maternity Allowance and plan for reduced income. You'll want to monitor your earnings, expenses, and National Insurance contributions to confirm your eligibility.
Keep records of these key items:
- weekly earnings to ensure you meet the £30 minimum for 13 weeks
- Class 2 National Insurance contributions
- your 66-week test period dates
Xero Go helps self-employed people manage their finances with invoicing, expense tracking, and financial reporting. This makes it easier to document your earnings and prepare for maternity leave. Get one month free to streamline your business finances before your baby arrives.
FAQs on self-employed maternity pay
Common questions about maternity pay for the self-employed.
Can you get maternity pay if you're self-employed?
Yes, you can get maternity pay if you're self-employed. You can't receive Statutory Maternity Pay, but 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?
You need to earn at least £30 per week for 13 weeks during the 66 weeks before your baby is due. These 13 weeks don't need to be consecutive.
What happens if you're both employed and self-employed?
You must claim one benefit or the other. If you're eligible for Statutory Maternity Pay through your employer, you must claim SMP instead of Maternity Allowance.
Can you work while receiving maternity allowance?
Yes, you can work for up to 10 'keeping in touch' days without affecting your Maternity Allowance. These days help you stay connected with your business or clients. Working 10 days or fewer keeps your full allowance intact.
Get one month free
Purchase any Xero plan, and we will give you the first month free.