In this article, we’ll break down everything you need to know about maternity support for self-employed individuals, including financial assistance, taking time off, and most importantly, how to effectively navigate and implement these options. Let’s jump in!
Financial Support
Sadly, there’s a common misconception that self-employed individuals aren’t eligible for maternity support, and that only employees are entitled to maternity pay. This is not true – self-employed people do have options when it comes to maternity support, and we’ll explore them here.
Statutory Maternity Pay (SMP)
If you’re the Director of your own limited company, you may be eligible for Statutory Maternity Pay (SMP), just like an employee would be. SMP provides the following benefits:
- 90% of your average weekly earnings (before tax) for the first 6 weeks
- £184.03 (£187.18 from April 2025) or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks
To qualify for SMP, you must have been employed by your company and receiving a salary through payroll for at least 26 weeks by the 15th week before your due date.
To receive SMP, we process payroll as usual and then reclaim the payment from HMRC.
What if I can’t afford to wait for HMRC’s reimbursement?
Some limited company directors find it difficult to pay themselves maternity pay upfront and then wait for reimbursement from HMRC. Don’t worry, though – you can apply to HMRC beforehand to receive the reimbursement in advance.
Maternity Allowance (MA)
If you’re not eligible for SMP, you may qualify for Maternity Allowance (MA), which is available if you’re a sole trader or if you’re a limited company director who hasn’t met the payroll requirements for SMP.
MA offers payments of between £27 and £184.03 (£187.18 from April 2025) per week for up to 39 weeks.
To qualify for the full rate of MA, you need to…
- Be registered with HMRC as self employed for at least 26 out of the 66 weeks before your baby’s due date
- Have paid class 2 National Insurance contributions for at least 13 out of the 66 weeks prior to your baby’s due date.
Once you submit your claim, the Department for Work & Pensions will verify your contributions and confirm your eligibility.
You can check your HMRC online account to see how much you’ve paid in National Insurance, and if there’s any shortfall, HMRC will notify you of the additional amount you need to pay. This payment will be deducted from your tax liability for the relevant tax year, so you won’t be overcharged.
How do I claim Statutory Maternity Pay?
To claim SMP, you’ll need to do so directly through your payroll software, using an Employer Payment Summary.
(Pro Tip: Payroll filings are detailed, so we recommend leaving this to an accountant!)
How do I claim Maternity Allowance?
Claiming MA is a simpler process than SMP. To claim, you’ll need to fill out form MA1, available on HMRC’s website, along with the guidance notes. (TIP: The form will refer to a ‘test period,’ which you can calculate using HMRC’s calculator).
You can submit your MA claim from your 26th week of pregnancy, so it’s advisable to do so early to allow enough time to resolve any shortfall in your National Insurance contributions, if necessary.
How long can I take off work?
Both SMP and MA are available for up to 39 weeks. If you decide to take a shorter period of leave, your payments will be adjusted accordingly.
You’re also entitled to 10 ‘keep in touch’ (KIT) days, where you can work during your maternity leave while still receiving SMP or MA payments. These days are flexible, for example you could work one day a week for 10 weeks or consecutively for 10 days.
Final Thoughts
Don’t let the misconception that self-employed people aren’t entitled to maternity support hold you back from starting your own business. As outlined, there are options available to you.
