Maternity and Paternity Leave explained

UK Maternity and Paternity Leave: Guide for International Employers

The UK has some of the most generous parental leave provisions in the world. If you are employing people in the UK, you need to understand maternity leave, paternity leave, Statutory Maternity Pay, Statutory Paternity Pay, and the increasingly popular shared parental leave system. The rules are detailed, legally binding, and frequently updated.

This guide walks you through the current framework: 52 weeks of maternity leave, 2 weeks of paternity leave, shared parental leave of up to 50 weeks, and the rates of statutory pay that accompany each. It also covers the Employment Rights Act 2025 day-one protections that international employers need to know about.

Agility EOR manages all parental leave obligations as part of our UK Employer of Record service. For the complete UK employment law picture, visit our hub.

What Is UK Maternity Leave and How Much Is the Employee Entitled To?

Maternity leave in the UK is governed by the Employment Rights Act 1996 (Part VIII) and the Maternity and Parental Leave etc. Regulations 1999.

Expectant mothers are entitled to up to 52 weeks of maternity leave, regardless of how long they have worked for you or how much they earn.

The 52 weeks are structured as follows:

Compulsory maternity leave: The first 2 weeks after the birth are compulsory. The employee cannot work during this period. It is illegal to allow them to return within 2 weeks of childbirth (4 weeks for factory workers).

Ordinary maternity leave (OML): The first 26 weeks. During OML, the employee has the right to return to the same job on the same terms and conditions.

Additional maternity leave (AML): Weeks 27 to 52. During AML, the employee still has the right to return to their job unless it is not reasonably practicable, in which case they must be offered suitable alternative employment.

The employee can choose to take less than 52 weeks, but they must take at least 2 weeks of compulsory leave after the birth (or 4 weeks if they work in a factory).

A critical point for employers: maternity leave is a day-one right. The employee does not need a minimum period of service to qualify. The Employment Rights Act 2025 reinforced this by strengthening protections for pregnant workers and new parents, making it explicit that dismissal related to pregnancy or maternity is automatically unfair regardless of service length.

During maternity leave, the employee's contract of employment continues. All terms and conditions remain in force except for remuneration (wages and salary). This means they continue to accrue holiday, continue to benefit from any contractual benefits not related to pay, and are protected from detriment or dismissal for taking or requesting maternity leave.

Statutory Maternity Pay (SMP)

Statutory Maternity Pay is payable for up to 39 weeks. The payment structure is:

First 6 weeks: 90% of the employee's average weekly earnings (no cap)

Remaining 33 weeks: The lower of £194.32 per week (2026/27 rate) or 90% of average weekly earnings

To qualify for SMP, the employee must:

• Have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth (this is the "qualifying week")
• Have average weekly earnings at least equal to the Lower Earnings Limit (£129 per week for 2026/27)
• Give you at least 28 days' notice of their intention to stop work (unless this is not reasonably practicable)
• Provide a MATB1 certificate from a doctor or midwife, usually issued around 20 weeks of pregnancy

SMP is recoverable from HMRC. Most employers can reclaim 92% of the SMP they pay. Small employers (those whose total Class 1 NICs were £45,000 or less in the previous tax year) can reclaim 109% through the Small Employers' Relief scheme (2026/27).

If the employee does not qualify for SMP (for example, because they have not been employed for long enough or their earnings are too low), they may be entitled to Maternity Allowance from the government, which they claim directly from the Department for Work and Pensions (DWP).

For more on statutory pay obligations, see our guide on PAYE.

What Is UK Paternity Leave and Pay?

Paternity leave allows a partner (not just the father) to take time off following the birth or adoption of a child. It is governed by the Employment Rights Act 1996 (Part VIII) and the Paternity and Adoption Leave Regulations 2002.

The current entitlement for paternity leave is:

1 or 2 weeks of leave, taken as a single block or two consecutive weeks

The leave must be taken within 52 weeks of the birth

The employee must give notice at least 15 weeks before the expected week of childbirth

Statutory Paternity Pay (SPP) is paid at the rate of £194.32 per week (2026/27) or 90% of average weekly earnings, whichever is lower. Like SMP, SPP is recoverable from HMRC at 92% (or 109% for small employers).

The eligibility requirements for paternity leave and pay are:

• The employee must be the partner of the child's mother (or adopter), which includes same-sex partners
• They must have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth
• They must have average weekly earnings at least equal to the Lower Earnings Limit

A note on the Employment Rights Act 2025: the government confirmed its intention to review and reform paternity leave provisions, with consultation on expanding the entitlement. Although specific dates for expansion had not been enacted at the time of writing, international employers should monitor this space.

For many international employers, two weeks of paternity leave seems short compared to some other countries. However, the shared parental leave system, discussed below, offers significantly more flexibility.

What Is Shared Parental Leave and How Does It Work?

Shared parental leave (SPL) was introduced in 2015 by the Children and Families Act 2014 (Part 7) and the Shared Parental Leave Regulations 2014. It allows parents to share up to 50 weeks of leave and 37 weeks of pay between them following the birth or adoption of a child.

Here is how the system works in practical terms. The mother takes maternity leave as normal but can choose to end it early (after the compulsory 2 weeks). The remaining untaken maternity leave, up to 50 weeks, can then be converted into shared parental leave, which either parent can take.

The total amount of SPL available is 52 weeks minus the number of weeks of maternity leave already taken. If the mother takes 26 weeks of maternity leave, the parents have 26 weeks of SPL to share.

SPL can be taken in several ways:

• Together. Both parents can take leave at the same time, which is useful during the early weeks.
• In blocks. Each parent can take leave in blocks of at least one week, returning to work between blocks. This requires the employer's agreement for discontinuous blocks.
• One after the other. One parent takes the full allocation while the other returns to work.

The eligibility for SPL broadly mirrors maternity and paternity requirements. The mother must have been employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth and must be eligible for maternity leave. The partner must have been employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth, have average weekly earnings at least equal to the Lower Earnings Limit, and have the main responsibility for the child at the time of birth.

Statutory Shared Parental Pay (ShPP) is paid at £194.32 per week (2026/27) or 90% of average weekly earnings, whichever is lower. This is the same rate as paternity pay. The 37 weeks of shared parental pay is the same total pot as maternity pay minus the 6 weeks at 90% that only the mother receives.

In practice, take-up of SPL has been lower than the government expected, partly due to awareness and partly because the higher-paid maternity pay in the first 6 weeks makes it financially advantageous for the mother to take at least that initial period. However, for families where the father or partner is the higher earner, SPL can be very attractive.

What About Adoption Leave and Pay?

Adoption leave and pay closely mirror maternity leave in its structure. The primary adopter is entitled to:

Up to 52 weeks of adoption leave (the first 26 weeks as ordinary adoption leave, the remaining 26 weeks as additional adoption leave)

Statutory Adoption Pay (SAP) for 39 weeks at the same rate as SMP: 90% for the first 6 weeks, then £194.32 or 90% (whichever is lower) for the remaining 33 weeks

The secondary adopter (the partner) is entitled to 1 or 2 weeks of paternity leave and Statutory Paternity Pay.

Adopters can also use shared parental leave in the same way as birth parents, subject to the same eligibility rules.

The key legislation is the Employment Rights Act 1996 (Part VIII) and the Paternity and Adoption Leave Regulations 2002, as amended.

Adoption leave is a day-one right, meaning the employee does not need a minimum service period to qualify. This is the same as maternity leave.

What Are the Day-One Protections Under the Employment Rights Act 2025?

The Employment Rights Act 2025, which consolidates and strengthens protections previously found across several statutes, contains important provisions for new parents.

The most significant change is the explicit reinforcement that dismissal related to pregnancy, maternity leave, paternity leave, adoption leave, or shared parental leave is automatically unfair from day one of employment. Previously, while this protection existed in practice through EU-derived law, the 2025 Act codifies it into domestic statute, leaving no room for ambiguity.

This means:

• You cannot dismiss an employee because they are pregnant or taking maternity leave
• You cannot dismiss an employee for taking paternity, adoption, or shared parental leave
• These dismissals are automatically unfair regardless of the employee's length of service
• The normal qualifying period for unfair dismissal claims (currently 2 years, reducing to 6 months from January 2027) does not apply to pregnancy and parental leave dismissals

Returning employees are also protected. An employee returning from maternity leave has the right to return to the same job. If that is not reasonably practicable, a suitable alternative role must be offered. Failure to comply gives rise to an automatic unfair dismissal claim.

The Act also extends protections around reasonable contact during parental leave. Employers can make reasonable contact during leave (for example, about work updates or return-to-work planning), but excessive or unwelcome contact can be treated as a detriment.

Keeping in Touch (KIT) Days

Employees on maternity or adoption leave can work up to 10 Keeping in Touch (KIT) days without their leave ending. These are voluntary and must be agreed between the employer and the employee. Each KIT day is paid at the employee's normal rate of pay.

Similarly, SPL has Shared Parental Leave in Touch (SPLIT) days, offering each parent up to 20 days. SPLIT days are also voluntary and paid at normal rate.

KIT and SPLIT days are useful for attending team meetings, training, or handover sessions. Employers cannot require employees to use KIT days, and employees cannot be penalised for refusing them.

How Does an Employer of Record Handle Parental Leave?

An Employer of Record like Agility EOR manages all parental leave obligations for your UK employees.

When a team member notifies the EOR that they are expecting a child, the EOR's HR team handles the entire process. This includes:

• Calculating the employee's eligibility for SMP, SPP, SAP, or ShPP
• Processing the payments through payroll with the correct tax and NICs deductions
• Recovering statutory payments from HMRC (at 92% or 109% for small employers)
• Managing KIT and SPLIT day arrangements
• Ensuring the employee's contract and benefits continue throughout the leave
• Managing the return-to-work process, including the right to return to the same role
• Handling any shared parental leave applications and documentation

If you are an international employer unfamiliar with UK parental leave law, there is a lot to get wrong. The notice requirements alone are detailed and specific. SMP applications have their own process involving MATB1 certificates and qualifying weeks. Shared parental leave requires both parents to submit formal curtailment notices and leave booking notices.

A mistake in any of these areas can lead to an Employment Tribunal claim, back-payments, and potential discrimination claims under the Equality Act 2010 (sex, maternity, and pregnancy discrimination).

Agility EOR removes this risk entirely. The EOR's HR specialists manage the process from notification through to return to work. You do not need to understand the Maternity and Parental Leave Regulations 1999 or the complexities of SPL booking notices. You get compliant parental leave management as standard.

For more on handling statutory pay alongside other UK obligations, read our guide on Statutory Sick Pay and our overview of Holiday Entitlement to understand how holiday accrues during leave.