Maternity Pay for the self-employed

Statutory Maternity Pay (SMP) is only payable to employees, so I am afraid you are not entitled to this particular benefit.

However, you may instead be entitled to Maternity Allowance, which is payable to the self–employed or employees not eligible for SMP.

As self-employed, you may be eligible if:

• You have been paying Class 2 National Insurance contributions or hold a Small Earnings Exception certificate
• You have been self-employed for at least 26 weeks in your ‘test period’ (66 weeks up to and including the week before the baby is due)

You can claim Maternity Allowance as soon as you have been pregnant for 26 weeks. To obtain a claim form (form MA1) call the Jobcentre Plus on 0800 055 6688.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.