Maternity and Paternity Leave and Pay in the UK
What Overseas Employers Need to Know
If you’re responsible for managing UK employees and have just been told someone is expecting a baby — you’re probably wondering what your obligations are, what rights the employee has, and what your next steps should be.
Maternity, paternity and shared parental leave in the UK are governed by statutory rules, and while the system is less generous than in some countries, there are strict legal requirements that must be met — especially around eligibility, notification and pay.
At Türner & Co, we support overseas employers through every step of the process, from understanding entitlements to preparing payroll and formal documentation. Our aim is to help you stay compliant and avoid costly mistakes.
What You Have to Do (Legal Minimums)
Maternity Leave
- Up to 52 weeks of maternity leave is available.
- First 26 weeks = Ordinary Maternity Leave
- Next 26 weeks = Additional Maternity Leave
- Employees do not have to take the full entitlement, but they must take a minimum of 2 weeks off after birth (or 4 weeks if working in a factory).
Statutory Maternity Pay (SMP)
- Paid for up to 39 weeks:
- First 6 weeks at 90% of average weekly earnings
- Remaining 33 weeks at the statutory rate (currently GBP 194.32/week or 90% of earnings, whichever is lower)
- Eligibility requirements include:
- 26 weeks continuous employment with you by the 15th week before the due date
- Earnings above the Lower Earnings Limit
Paternity Leave and Pay
- Up to 2 weeks of statutory paternity leave.
- Paid at the statutory rate (currently GBP 194.32/week) if eligibility criteria met (similar to SMP)
Shared Parental Leave (SPL)
- Parents can share up to 50 weeks of leave and 37 weeks of pay, taken together or separately.
- Eligibility depends on both parents meeting certain employment and earnings conditions.
- Notice and agreement requirements apply, including the need to give up part of the maternity or adoption leave/pay to access SPL.
What You Might Want to Do (Good Employer Practices)
Some employers offer Enhanced Maternity or Paternity Pay, which goes beyond the statutory minimum. This could include:
- A period of full or part pay on top of SMP
- A gradual return-to-work arrangement
- More generous paternity leave
- Enhanced shared parental pay
Enhanced benefits can help with staff retention and show your commitment to supporting family life — particularly helpful for employee engagement if your statutory offer feels comparatively weak in the UK context.
Key Things to Get Right
- Timing matters: There are specific windows when notice must be given and certain forms must be submitted.
- You can’t change the rules: Don’t rely on processes that may be acceptable in your home country. UK rules are specific and rigid.
- Language clarity is critical: Maternity-related conversations are sensitive. If English is not your native language, we can help draft communications and attend meetings to ensure nothing is misinterpreted.
Why This Matters
Incorrect handling of maternity or paternity rights can lead to:
- Claims for unfair dismissal or discrimination
- Financial penalties for missed or incorrect statutory payments
- Damage to your employer brand in the UK
How We Can Help
We offer hands-on support to:
- Confirm eligibility for statutory pay
- Prepare payroll and statutory returns
- Review employment contracts and leave policies
- Draft communications and meeting scripts
- Advise on enhanced pay structures
- Ensure compliance with notice periods and statutory forms
If you’re dealing with maternity or paternity leave for the first time, speak to us before you take action.
FAQs
No. Only statutory pay is required. Enhanced pay is optional but common.
No. Eligible employees have a legal right to maternity leave and statutory pay.
Statutory rights still apply. If the baby is born after 24 weeks or born alive, maternity leave and pay entitlements remain.
You must include clear provisions in the employment contract or family leave policy. We’ll help you set this up.
Yes — but UK legal minimums must be met, and offering enhanced benefits can help with retention.
Need Help?
If you’re navigating a live situation involving maternity, paternity or shared parental leave — don’t guess. Contact our team of UK employment tax and HR compliance experts today. We’ll help you get it right the first time.
Jack Waller-Smith
Assistant Manager
Payroll
Jennifer Cooke
Assistant Manager
Management Reporting, Statutory Accounts, HR & Payroll