Maternity Allowance Self-Employed: Rates and the NI Trap

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