Maternity Allowance for the Self-Employed: 2026/27 Guide

If you are self-employed and expecting a baby, the maternity safety net works differently for you. There is no employer to pay Statutory Maternity Pay, so Maternity Allowance for the self-employed is usually your main source of income while you step back from the business. This guide sets out who qualifies, the 2026/27 rates, how to claim, and one National Insurance detail that can be worth more than £6,500 to you.

What is Maternity Allowance for the self-employed?

Maternity Allowance is a government benefit for people who are pregnant or have recently had a baby. It is aimed at those who are self-employed or do not qualify for Statutory Maternity Pay (SMP). It offers up to 39 weeks of payments, giving self-employed women financial protection around childbirth. Unlike SMP, which employers pay, you claim Maternity Allowance directly from the Department for Work and Pensions. (All figures are for the 2026/27 tax year, which began on 6 April 2026.)

Eligibility: do you qualify as self-employed?

To claim Maternity Allowance as a self-employed person, you must meet certain criteria in a “test period”:

• You must have registered as self-employed with HM Revenue & Customs (HMRC).
• In the 66 weeks before your baby is due (about 15 months), you must have worked for at least 26 weeks. This can be self-employment, employment, or a mix of both. These weeks do not have to be consecutive.
• You must have earned an average of at least £30 a week in at least 13 of those weeks.
• You must not qualify for Statutory Maternity Pay from any employer. If you do, you cannot claim Maternity Allowance for your self-employment income.

Rates: how much you’ll get as a self-employed claimant

If you meet the eligibility rules, how much Maternity Allowance pays depends mainly on your Class 2 National Insurance record and your earnings in the test period:

• The standard (maximum) rate is £194.32 per week, paid for up to 39 weeks. If 90% of your average weekly earnings is lower, you receive that amount instead. To get the standard rate as a self-employed claimant, you must have paid Class 2 National Insurance contributions. You need at least 13 paid weeks in the 66 weeks before your baby is due.
• If you have not paid enough Class 2 contributions, the rate falls to £27 per week for up to 39 weeks. HMRC will normally contact you after you claim. It will offer you the chance to pay the outstanding contributions and move up to the standard rate.
• A rate of £27 per week for up to 14 weeks applies in one situation only. It covers people who are not employed or self-employed themselves, but work unpaid in their self-employed spouse or civil partner’s business.

Ins and outs of the test period and contributions

The test period is central to calculating your Maternity Allowance:

• It runs for 66 weeks, ending the week before the week your baby is due, so planning ahead matters.
• Paying Class 2 National Insurance for at least 13 weeks in this period qualifies you for the full rate. If you have paid for fewer weeks, you receive the £27 weekly rate instead. HMRC will usually offer you the chance to make up the difference after you claim.
• Class 2 contributions have not been compulsory since April 2024. If your profits are at or above the Small Profits Threshold, you are treated as having paid Class 2 automatically, so your entitlement to the standard rate is protected without you paying anything. If your profits fall below the threshold, you can pay Class 2 voluntarily (£3.65 a week in 2026/27) to protect your position.
• The top-up maths is striking. Thirteen weeks of voluntary Class 2 at £3.65 costs £47.45. If that moves you from the £27 rate to the standard rate, it is worth £6,525 more over 39 weeks. If HMRC offers you the chance to pay after you claim, take it.

How to claim Maternity Allowance when you’re self-employed

Follow these practical steps to claim:

1. Download or request the MA1 claim form from GOV.UK. You will also need a MATB1 maternity certificate from your midwife or doctor. You are entitled to this from around the 20th week of pregnancy.
2. Fill in the MA1 form, including your test period dates and details of your earnings or National Insurance contributions. If you have not yet paid enough Class 2 contributions, say so on the form.
3. Post the completed form and certificate to the address shown on the form (Jobcentre Plus). You should claim within three months of the date you want your allowance to start. If you claim later, you could lose money.
4. Use the maternity entitlement checker on GOV.UK to estimate your payment and confirm your eligibility before you apply.
5. Tell Jobcentre Plus if your circumstances change. Stopping self-employment or starting to receive SMP instead can affect your claim.

Real-world examples: what you might receive

Here are two scenarios using 2026/27 rates:

• Priya, a freelance designer: she has been self-employed for years, earns around £32,000, and her profits sit above the Small Profits Threshold, so she is treated as having paid Class 2 throughout the 66 weeks before her due date. She receives £194.32 per week for 39 weeks, a total of roughly £7,578.
• Nicola, a market trader: she meets the 26-week work test, but her profits dipped below the Small Profits Threshold and she has paid little or no Class 2 National Insurance. She starts on £27 per week for up to 39 weeks, about £1,053 in total. When HMRC offers her the chance to pay the missing contributions, 13 weeks at £3.65 costs her £47.45 and lifts her to the standard rate. The 14-week version of the £27 rate applies only to unpaid work in a spouse or civil partner’s business.

What changed in 2026/27 for self-employed claimants

The 2026/27 tax year brought updated figures:

• The standard weekly rate rose to £194.32 from 6 April 2026. This rate applies to both Statutory Maternity Pay and Maternity Allowance.
• The reduced rate for those without enough Class 2 contributions remains £27 per week.
• The voluntary Class 2 National Insurance rate is £3.65 per week in 2026/27. Keeping these payments up to date can significantly increase what you can claim.

Key things to watch as a woman running a business

The maternity system was designed around employees, so self-employed mothers have to manage it actively. These steps protect your position:

• Check your National Insurance record now: use the HMRC app or your online personal tax account to confirm your Class 2 position across the 66-week test period. Gaps can sharply reduce your payments, and caring responsibilities often create them without you noticing.
• Keep good records: track Class 2 contributions, self-assessment returns and revenue across the test period.
• Plan ahead for cash flow: even the standard rate will not fully replace business income. Budget for the weeks when the allowance is lower or has stopped.
• Consider your business structure: if you trade through your own limited company and pay yourself a salary, you may qualify for SMP through the company instead, which can be worth more than Maternity Allowance. Our guide to sole trader versus limited company status explains the trade-offs.
• Check alternative income: if you also have employed work, see whether SMP applies there. Remember that if you qualify for SMP, you cannot claim Maternity Allowance for your self-employed earnings.
• Consider topping up Class 2 contributions: if you are close to 13 paid weeks, paying more could raise your weekly benefit substantially. HMRC will normally contact you after you apply if a top-up would help.
• Claim as early as possible: you can claim once you have been pregnant for 26 weeks. The earliest your payments can start is 11 weeks before your baby is due. Claiming promptly protects your backdating position.
• Get help: if you are unsure, consult advice organisations such as Maternity Action or contact the Jobcentre Plus helpline. They understand the rules for self-employed Maternity Allowance claims.

Frequently asked questions

Can I still work while receiving Maternity Allowance as a self-employed person? Payments can start from the 11th week before your baby is due at the earliest. They normally begin the day after you stop working. You can work for up to 10 “keeping in touch” days during your claim without losing the allowance. Working more than that can stop your payments, so tell Jobcentre Plus about any work you do.

Do I pay tax or National Insurance on Maternity Allowance? No. Maternity Allowance is not taxable, and you do not pay Class 1 or Class 2 National Insurance contributions on it. You do not need to include it as income on your self-assessment return. Statutory Maternity Pay, by contrast, is taxable.

What if I already get SMP from an employer? You cannot claim Maternity Allowance for your self-employment earnings if you qualify for SMP through any employer. The schemes are mutually exclusive.

What if my baby is stillborn after the 24th week? You may still qualify for Maternity Allowance under the usual rules, and the test period applies in the same way.

Can I claim if I am registered as self-employed but have not submitted a self-assessment return recently? Yes, as long as you were registered and paid Class 2 contributions (or met the exception rules) for enough weeks in the test period. Submitting your self-assessment return helps provide proof of your work and earnings.

Further reading: our guide to flexible childcare for the self-employed, the pros and cons of sole trader versus limited company status, and current grants for women in business.