The key difference: employed mothers get 6 weeks at 90% of their actual salary, which for higher earners is significantly more than MA. Self-employed mothers get MA capped at £184.03/week regardless of earnings.
| Maternity Allowance (self-employed) | SMP (employed) | |
|---|---|---|
| Duration | 39 weeks maximum | 39 weeks (52 weeks available unpaid) |
| Weeks 1–6 | 90% of weekly earnings (max £184.03) | 90% of average weekly earnings (no cap) |
| Weeks 7–39 | £0.00/week | £184.03/week |
| Paid by | DWP (claim via Jobcentre Plus) | Your employer (HMRC reimburses) |
| Taxable? | No — not taxable | Yes — taxable as income |
| Affects pension? | No pension contributions during MA | Yes — employer pension contributions continue during SMP |
Any invoices raised before going on leave count as trading income. Consider invoicing outstanding work early.
Your Class 2 NI record is based on your Self Assessment. If you are behind on returns, HMRC may not have accurate records for your MA claim.
If your weekly earnings are above £204.47, you will notice the difference. Budget for a lower income from week 1 of leave.
Unlike employed mothers, your pension contributions pause unless you choose to continue them voluntarily. HMRC does not require pension contributions during MA.