Maternity pay in Northern Ireland

Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.

Direct answer

Is SMP the same in Northern Ireland?

Yes, the weekly rates and rules are identical. Northern Ireland has its own social security legislation that mirrors the GB framework. The most significant NI-only stack is the Sure Start Maternity Grant of 500 paid by the NI Social Security Agency for a first child in a low-income household. Employer reclaim flows through HMRC in exactly the same way as GB.

Sure Start Maternity Grant

A one-off, non-repayable 500 paid for a first child by the Social Security Agency Northern Ireland to households on qualifying benefits (Universal Credit, Income Support, JSA, ESA, Pension Credit, Child Tax Credit at higher than the family element, Working Tax Credit with a disability element). You can claim from 11 weeks before the EWC up to 6 months after the birth.

Employer reclaim

Identical to GB. NI employers report SMP through the standard FPS/EPS to HMRC and reclaim 92% or 103% under SER. There is no separate NI variant.

Maternity leave rights in NI

Mirrored from GB but under separate NI legislation: the Employment Rights (Northern Ireland) Order 1996 and the Maternity and Parental Leave (Amendment) Regulations (Northern Ireland) 2024. OML 26 weeks, AML 26 weeks, day-one right to flexible working since 6 April 2024.

Healthy Start in NI

Healthy Start vouchers, the UK-wide nutrition support scheme, also operate in NI for low-income pregnant women and families with children under 4.