Self-Employed Maternity Pay UK 2025 – Complete Maternity Allowance Guide
Self-employed maternity pay in the UK comes in the form of Maternity Allowance. If you're self-employed, a company director, or recently self-employed, you can claim up to £184.03 per week for 39 weeks. This comprehensive guide explains everything about self-employed maternity pay, eligibility requirements, and how to claim.
Last updated: 5 November 2025
Self-Employed Maternity Pay Quick Facts 2025
What is Self-Employed Maternity Pay?
Self-employed maternity pay in the UK is provided through Maternity Allowance rather than Statutory Maternity Pay (SMP). As a self-employed woman, you're not eligible for SMP because you don't have an employer. Instead, you can claim Maternity Allowance directly from the government.
Maternity Allowance is designed specifically for self-employed women, providing financial support during maternity leave. It offers the same weekly rate as the standard rate of SMP (£184.03 per week in 2025) and can be claimed for up to 39 weeks.
Key Differences from Employed Maternity Pay:
- Claimed from the government, not an employer
- No 90% earnings rate for first 6 weeks
- Flat rate of £184.03 per week throughout
- Different eligibility criteria based on self-employment
- Must be paying Class 2 National Insurance contributions
Eligibility for Self-Employed Maternity Allowance
To qualify for self-employed maternity pay through Maternity Allowance, you need to meet specific criteria related to your self-employment status and National Insurance contributions.
You're eligible if you:
- Are self-employed and paying Class 2 National Insurance contributions
- Have been self-employed for at least 26 weeks in the 66 weeks before your baby is due
- Earned at least £30 a week on average (self-employment test)
- Are not eligible for Statutory Maternity Pay
- Give notice and provide evidence of pregnancy (MATB1 form)
Class 2 National Insurance:
If you're self-employed and earning more than £6,725 a year (2024/25), you should be paying Class 2 NI contributions. These are £3.45 per week and are essential for qualifying for Maternity Allowance.
Important: If you haven't been paying Class 2 NI, you may be able to pay voluntary contributions to qualify for Maternity Allowance.
Special Circumstances:
Recently Self-Employed?
If you've recently become self-employed, you may still qualify based on your previous employment.
Mixed Employment?
If you're both employed and self-employed, you might qualify for SMP from your employer instead.
Company Director?
Directors who take dividends rather than salary often qualify for Maternity Allowance.
How Much is Self-Employed Maternity Pay?
Self-employed maternity pay through Maternity Allowance provides a flat rate throughout your maternity leave, unlike employed maternity pay which starts at 90% of earnings.
Self-Employed Maternity Pay Calculation:
Note: Unlike Statutory Maternity Pay, Maternity Allowance is not subject to tax or National Insurance deductions.
How to Claim Self-Employed Maternity Pay
Claiming self-employed maternity pay through Maternity Allowance involves applying directly to the Department for Work and Pensions (DWP). Here's the step-by-step process:
Get Your MATB1 Form
Your midwife or doctor will give you this after 20 weeks of pregnancy. It confirms your pregnancy and due date.
Complete Form MA1
Download the MA1 claim form from GOV.UK or call 0800 169 0283 to request a paper copy.
Gather Evidence
Collect proof of self-employment income, such as tax returns, invoices, or bank statements.
Submit Your Application
Send your completed MA1 form with your MATB1 certificate to the address on the form.
Wait for Decision
DWP will process your claim within 3-4 weeks and send you a decision letter.
Documents You'll Need:
- MATB1 certificate from your midwife/doctor
- Proof of self-employment (UTR number, tax returns)
- Evidence of income (invoices, bank statements)
- National Insurance number
- Bank account details for payment
When to Apply for Self-Employed Maternity Pay
Timing is important when applying for self-employed maternity pay. You can't apply too early, but leaving it too late might delay your payments.
Application Timeline:
Best Time to Apply:
Apply as soon as you receive your MATB1 form (after 20 weeks pregnant). This gives DWP time to process your claim before you want payments to start. You can choose when your Maternity Allowance starts, any time from 11 weeks before your due date.
Company Directors & Self-Employed Maternity Pay
Company directors often face unique circumstances when it comes to maternity pay. Whether you qualify for SMP or Maternity Allowance depends on how you pay yourself.
Salary Through PAYE
If you pay yourself a regular salary of at least £123 per week:
- Eligible for Statutory Maternity Pay from your company
- Company can reclaim 92-103% from HMRC
- First 6 weeks at 90% of earnings
Dividends Only
If you take most income as dividends:
- Not eligible for SMP (dividends don't count as earnings)
- Can claim Maternity Allowance instead
- £184.03 per week for up to 39 weeks
Low Salary + Dividends
Common tax-efficient structure (salary below £123/week):
- Not eligible for SMP due to low salary
- Eligible for Maternity Allowance
- Must have paid Class 2 NI contributions
Planning Tip for Directors:
If you're planning pregnancy, consider adjusting your salary/dividend split at least 6 months before conception to potentially qualify for SMP, which could be more beneficial than Maternity Allowance.
Recently Became Self-Employed?
If you've recently become self-employed, you may still qualify for maternity pay based on your employment history. The 66-week test period means your previous employment can count toward eligibility.
Different Scenarios:
Left Employment for Self-Employment
If you were employed earlier in the 66-week test period:
- Your employed weeks count toward the 26-week requirement
- May qualify for Maternity Allowance based on combined work
- Need to show earnings from both employment types
Mixed Employment Status
If you're both employed and self-employed:
- Check SMP eligibility with employer first (usually better)
- If not eligible for SMP, claim Maternity Allowance
- Cannot claim both SMP and Maternity Allowance
Gaps in Self-Employment
If you've had breaks in self-employment:
- Only need 26 weeks total in 66-week period
- Weeks don't need to be consecutive
- Keep records of all self-employed periods
Important: Always keep detailed records of your self-employment start date, income, and National Insurance contributions.
Tax & National Insurance on Self-Employed Maternity Pay
Understanding the tax treatment of self-employed maternity pay helps you plan your finances accurately during maternity leave.
Maternity Allowance Tax Status
Maternity Allowance is not subject to Income Tax
You receive the full £184.03 per week
National Insurance
No National Insurance due on Maternity Allowance
NI credits automatically applied during claim
Self-Employment Business Considerations:
- Keep Trading: You can remain registered as self-employed
- Expenses: Can still claim legitimate business expenses
- KIT Days: Can work up to 10 days without losing Maternity Allowance
- Tax Return: Still need to complete Self Assessment
- Class 2 NI: Continue paying to maintain benefit entitlements
Financial Planning Tip:
Since Maternity Allowance isn't taxed, the £184.03 weekly payment may be worth more than it initially appears compared to your taxable self-employment income. Factor this into your maternity leave budget planning.
Frequently Asked Questions About Self-Employed Maternity Pay
Can I work while receiving self-employed maternity pay?
Yes, you can work up to 10 'Keeping in Touch' (KIT) days during your maternity allowance period without losing payments. Any work beyond 10 days will stop your Maternity Allowance for that week. These days are useful for maintaining client relationships or attending important meetings.
What if I haven't been paying Class 2 National Insurance?
You may be able to pay voluntary Class 2 contributions for previous years to qualify for Maternity Allowance. Contact HMRC to discuss paying voluntary contributions. The cost is £3.45 per week, which could give you access to £184.03 per week in Maternity Allowance.
Can I claim if my self-employment income is irregular?
Yes, irregular income is common in self-employment. The test is whether you've been self-employed for 26 weeks and earned at least £30 per week on average. DWP will look at your overall earnings across the test period, not week by week.
How long does it take to receive self-employed maternity pay?
DWP typically processes Maternity Allowance claims within 3-4 weeks. Once approved, payments are made fortnightly in arrears directly into your bank account. First payment may take slightly longer.
What if I'm self-employed and employed?
Check your eligibility for Statutory Maternity Pay with your employer first, as this might be more beneficial (90% of earnings for first 6 weeks). You cannot claim both SMP and Maternity Allowance, but you can choose whichever is most advantageous.
Can I claim if I'm a freelancer or contractor?
If you're genuinely self-employed (not employed under IR35), you can claim Maternity Allowance. If you're deemed employed for tax purposes, you might be eligible for SMP from your engaging company. Your tax status determines which maternity pay you can claim.
What happens if my business makes a loss?
Making a loss doesn't automatically disqualify you from Maternity Allowance. The test is whether you've been self-employed and working, not whether you've made a profit. Keep evidence of your business activities even if unprofitable.
Calculate Your Self-Employed Maternity Pay
Use our free calculator to work out your Maternity Allowance entitlement and plan your self-employed maternity leave finances.