Maternity Allowance

Maternity allowance (MA) is a benefit for expectant mothers and those with a small baby.

Woman eligible for maternity allowance are normally those not qualifying for Statutory Maternity Pay (SMP) for example those not working or the self employed.

You may be eligible if:

  • Employed by the same employer continuously for at least 26 weeks up to the 15th week before the week your baby is due (the qualifying week).
  • Earning on average an amount which at least equals the lower earnings limit which applies on the Saturday at the end of your qualifying week.

The lower earnings limit is the amount you have to earn before you are treated as paying National Insurance contributions. This is £102 a week if the end of your qualifying week.

Also, you must have you earned £30 a week averaged over any 13 weeks in the test period. If you're entitled to statutory maternity pay (from any of your employers, even if you have more than one) you won't be eligible for maternity allowance. Maternity allowance pays a standard weekly rate of £135.45 or 90 per cent of your average gross weekly earnings (before tax), whichever is the smaller for a maximum period of 39 weeks.

Maternity allowance is not taxable.

Figures checked for correctness: May 2012.

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