Pension contributions during SMP

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

Direct answer

Who pays what during SMP?

During any period of paid maternity leave, including the 39 weeks of SMP, your employer must continue paying their pension contribution as if you were on full salary. Your own contribution is based on the SMP you actually receive. Unpaid weeks 40 to 52 are not periods of paid leave and the employer rule does not apply, though many schemes choose to continue contributions.

The employer obligation

Schedule 5 of the Social Security Act 1989 and section 75 of the Pensions Act 1995 require the employer to maintain pension contributions during periods of paid maternity, paternity, adoption and shared parental leave as if the employee were earning at the normal rate. This applies for the full 39 weeks of paid SMP.

Your own contribution

Your contribution is based on the SMP you actually receive, not on your normal salary. For most defined contribution schemes this is straightforward: the percentage is taken from your SMP and pension input is correspondingly lower for those weeks.

Unpaid weeks 40 to 52

The statutory employer obligation does not extend to the unpaid portion of the leave. Some employers choose to continue contributions; others stop. Check your scheme rules. If contributions stop, you can usually catch up by making extra contributions on your return.

Salary sacrifice pension and SMP

If you use salary sacrifice for your pension contribution, the sacrifice continues through SMP, but the employer contribution is still based on your pre-sacrifice salary. This is one of the few areas where salary sacrifice can be advantageous on maternity leave, because the employer continues to fund the higher contribution while you receive lower take-home.