Maternity Allowance Self-Employed: Rates and the NI Trap
Quick answer
Self-employed mothers cannot get Statutory Maternity Pay, so they claim Maternity Allowance instead. It pays up to GBP 194.32 a week (or 90% of average weekly earnings if lower) for 39 weeks. Pay too little Class 2 National Insurance and it drops to as little as GBP 27 a week.
Maternity Allowance for the self-employed: what you get (2026/27)
| Your situation | What Maternity Allowance you get |
|---|---|
| Self-employed, 13+ weeks of Class 2 NI paid in the Test Period | The full rate: GBP 194.32 a week (or 90% of average weekly earnings if lower) for up to 39 weeks |
| Self-employed, fewer than 13 weeks of Class 2 NI paid | A reduced rate scaled between GBP 27 and GBP 194.32 a week, depending on how many weeks you paid |
| Self-employed, no Class 2 NI paid in the Test Period | The floor rate: GBP 27 a week for up to 39 weeks |
| Can you fix a reduced rate? | Yes - HMRC can let you pay voluntary Class 2 NI for the Test Period weeks to lift your rate towards the full GBP 194.32 |
| Class 2 NI rate 2026/27 | GBP 3.65 a week (the same rate whether due or paid voluntarily) |
| Helping a self-employed spouse or civil partner (unpaid) | GBP 27 a week for up to 14 weeks |
| Test Period | The 66 weeks before the week your baby is due |
| Work test | Self-employed (or employed) for at least 26 of those 66 weeks |
| Earnings test | Earning, or treated as earning, at least GBP 30 a week in at least 13 of those weeks |
| Duration | Up to 39 weeks (the helper category is 14 weeks) |
| How to claim | Fill in form MA1, available on gov.uk, from the 26th week of pregnancy |
Step by step
- 1
Check the Test Period and work test
Work out the 66 weeks before the week your baby is due. You need to have been self-employed (or employed) for at least 26 of those weeks, and earning at least GBP 30 a week in at least 13 of them.
- 2
Check your Class 2 National Insurance record
The full GBP 194.32 rate needs at least 13 weeks of Class 2 NI in the Test Period. If your profits were below the GBP 7,105 small profits threshold, you may not have paid Class 2, which can drop your rate towards the GBP 27 floor.
- 3
Fill in form MA1
Download and complete form MA1 on gov.uk. You can claim from the 26th week of pregnancy. The self-employed prove income through the NI record rather than payslips.
- 4
Respond if HMRC offers you voluntary Class 2 NI
If your record is short, HMRC usually writes offering the chance to pay voluntary Class 2 NI for the missing weeks at GBP 3.65 each. Paying these can lift your Maternity Allowance from the reduced rate towards the full weekly amount, so reply promptly.
- 5
Start your payments
Payments can begin any time from the 11th week before the baby is due up to the day after the birth, and run for up to 39 weeks.
If you are self-employed and pregnant, there is no Statutory Maternity Pay for you. SMP is paid by employers to their employees, and you do not have an employer. Maternity Allowance is the benefit that fills that gap, and for the self-employed it is the entire maternity safety net rather than a top-up. The table above shows what you get in each situation; the steps cover how to claim it on form MA1.
The detail most pages bury is the Class 2 National Insurance trap. The full rate of GBP 194.32 a week needs at least 13 weeks of Class 2 NI recorded in your Test Period. Pay too little, often because your profits sat below the GBP 7,105 small profits threshold, and Maternity Allowance can collapse to as little as GBP 27 a week. The fix that saves real money: HMRC will usually let you pay voluntary Class 2 contributions at GBP 3.65 a week to fill the missing weeks, lifting your rate back towards the full amount. Do not ignore that letter.
Want to see the figures against your own dates? Run them through the maternity pay calculator. For the wider picture of what happens to self-employed income when you cannot work, our self-employed sick pay guide covers the same "no employer, fall back on a benefit" problem, and the motherhood penalty sets out why this gap matters so much for women's long-term finances.
Figures are for the 2026/27 tax year and are taken from gov.uk; benefit rates are uprated every April and rules can change. This is general information, not financial or benefits advice.
Frequently asked questions
How much do you get on Maternity Allowance if self-employed?
Up to GBP 194.32 a week (or 90% of your average weekly earnings if that is lower) for 39 weeks, if you have paid at least 13 weeks of Class 2 National Insurance in the Test Period. If you have paid less, the rate is reduced, down to a floor of GBP 27 a week.
Why is my Maternity Allowance only GBP 27 a week?
Because too little Class 2 National Insurance has been recorded for the Test Period. The full rate needs 13 qualifying weeks of Class 2 NI; with none, you get the GBP 27 floor. HMRC will usually write offering you the chance to pay voluntary Class 2 NI for the missing weeks, which can lift your rate to the full amount.
Do self-employed people get Statutory Maternity Pay?
No. Statutory Maternity Pay is paid by employers to employees. The self-employed have no employer to pay it, so they claim Maternity Allowance from the government instead. A director of their own limited company paid a PAYE salary may, separately, qualify for SMP.
How do I claim Maternity Allowance when self-employed?
Complete form MA1, available on gov.uk. You can claim from the 26th week of pregnancy and payments can start from the 11th week before the baby is due. The self-employed prove income through their National Insurance record rather than payslips.
Can I pay National Insurance to increase my Maternity Allowance?
Yes. If your Class 2 NI record for the Test Period is short, HMRC can let you pay voluntary Class 2 contributions at GBP 3.65 a week to fill the gaps. Each qualifying week added can raise your weekly rate, up to the full GBP 194.32.
Sources
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General information, not financial advice. Tax rules and figures can change; check the current position on gov.uk before acting.