The government has introduced a small update to the rules governing evidence of pregnancy for Statutory Maternity Pay (SMP) and Maternity Allowance (MA) under the Social Security and Statutory Maternity Pay (Evidence of Pregnancy and Compensation of Employers) (Amendment) Regulations 2026 (SI 2026/201).
The Regulations amend several existing statutory instruments that govern how pregnancy is evidenced when claiming maternity payments and how employers recover statutory maternity pay. The change reflects the fact that maternity evidence may now be handled electronically or provided as a copy rather than only as an original paper MATB1 certificate.
Changes affecting maternity allowance evidence take effect from 1 April 2026. The remaining provisions, including those relating to Statutory Maternity Pay and employer compensation, take effect from 6 April 2026, to align with the start of the new tax year.
Updated rules on evidence of pregnancy
Under the previous framework, evidence of pregnancy was closely associated with the MATB1 certificate issued by a doctor or midwife. The MATB1 has long been used to confirm the expected week of childbirth and is typically issued once a pregnancy reaches around 20 weeks.
The 2026 Regulations remove the assumption that confirmation will always be provided through a specific paper document. Instead, the rules recognise that evidence may be accepted by copy rather than relying solely on production of the original MATB1 in hard copy.
The requirement for medical confirmation itself remains unchanged. The expected week of childbirth still has to be certified by a doctor or registered midwife, and the MATB1 certificate continues to be the standard form used for that purpose.
For employers, the practical effect is that maternity evidence may now be received electronically or provided as a copy rather than only as an original paper certificate. What remains important is that the documentation confirms the expected week of childbirth and has been issued by a doctor or midwife.
Amendments to employer reimbursement rules
The Regulations also introduce a change to the rules governing employer compensation for Statutory Maternity Pay.
Employers that pay SMP are able to recover the payments through their PAYE system. Smaller employers may also qualify for Small Employers’ Relief, which allows recovery of the full SMP amount plus an additional percentage to compensate for National Insurance contributions.
From 6 April 2026, the compensation element for qualifying small employers increases from 8.5% to 9%. This raises the total recoverable amount from 108.5% of SMP to 109%.
The amendment ensures that the updated pregnancy evidence rules apply consistently when employers reclaim statutory maternity payments from HMRC.
No change to maternity pay eligibility or entitlement
The 2026 Regulations do not alter the core framework governing maternity leave or maternity pay.
The following aspects remain unchanged:
- Eligibility requirements for Statutory Maternity Pay.
- The amount and duration of maternity pay.
- The qualifying service requirements for employees.
- The rules governing employer recovery of SMP through PAYE.
So far as evidence of pregnancy is concerned, the amendment focuses on how that evidence may be submitted and recognised. The instrument also makes a separate change to small employers’ SMP compensation.
What HR teams should review
Although the amendment is relatively small, HR teams should review internal processes to ensure that maternity documentation is handled consistently with the updated rules.
Review maternity policy wording
Some internal policies still refer specifically to the “original MATB1 certificate”. Where this wording appears, HR teams may wish to update policies to reflect that copies or electronic versions may also be accepted, to help prevent unnecessary delays where employees provide documentation digitally.
Check HR and payroll procedures
Payroll teams responsible for administering statutory maternity pay should confirm that maternity evidence received electronically can be recorded and stored within payroll systems. Where HR software or document management systems are used, organisations may wish to confirm that digital maternity evidence can be retained as part of the employee record.
Ensure managers understand the change
Line managers are often the first point of contact when employees notify their pregnancy. HR teams may wish to confirm that managers understand that maternity documentation may now arrive in digital form rather than as a paper certificate. This helps avoid situations where employees are asked to provide unnecessary duplicate documentation.
Author
Gill Laing is a qualified Legal Researcher & Analyst with niche specialisms in Law, Tax, Human Resources, Immigration & Employment Law.
Gill is a Multiple Business Owner and the Managing Director of Prof Services - a Marketing & Content Agency for the Professional Services Sector.
