Maternity leave acknowledgement (not eligible for Maternity Pay) letter template

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2026 Reviewed

Use this Maternity Leave Acknowledgement Letter to confirm an employee's maternity leave arrangements where they do not qualify for Statutory Maternity Pay (SMP). It helps UK employers explain the planned leave dates, confirm the outcome of the pay assessment, provide the required SMP1 form and signpost the employee to possible Maternity Allowance support.

Use this template to:

  • Acknowledge the employee's maternity notification and expected week of childbirth.
  • Confirm the planned maternity leave start date and expected return date.
  • Explain that the employee does not qualify for SMP and give the reason for the decision.
  • Confirm that the SMP1 form will be provided within the applicable timescale.
  • Signpost the employee to Maternity Allowance and relevant government guidance.
  • Record any separate assessment of enhanced Company Maternity Pay and explain the next steps.
Maternity leave acknowledgement (not eligible for Maternity Pay) letter template preview

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Implementation guide Practical steps to follow
Common mistakes Know what to avoid
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What's in this template?

  • Employee details and acknowledgement of maternity notification.
  • Expected week of childbirth and planned maternity leave dates.
  • Confirmation that the employee does not qualify for SMP, with the reason recorded.
  • Reference to the SMP1 form and the employer's responsibility to provide it.
  • Guidance on possible Maternity Allowance eligibility and how to apply.
  • A separate check for any enhanced Company Maternity Pay entitlement.
  • Information about annual leave, keeping-in-touch arrangements and return to work.
Template

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Email

[Sender name]

[Sender address]

[date]

[Recipient name]

[Recipient address]

 

Dear [Recipient first name],

Confirmation of Maternity Leave and Statutory Maternity Pay Eligibility

Private and confidential

Thank you for notifying us of your pregnancy and your intention to take maternity leave. We are writing to confirm your maternity leave arrangements and the outcome of our assessment of your eligibility for Statutory Maternity Pay (SMP).

Maternity leave dates

We understand that your expected week of childbirth is [Expected Week of Childbirth] and that you intend to start your maternity leave on [Planned Maternity Leave Start Date].

Based on the information you have provided, your current maternity leave arrangements are expected to be as follows:

Arrangement Details
Expected week of childbirth [Expected Week of Childbirth]
Planned maternity leave start date [Start Date]
Expected maternity leave end date [End Date]
Expected return to work date [Return Date]

You are entitled to up to 52 weeks of statutory maternity leave, subject to the applicable statutory requirements. This entitlement is separate from eligibility for Statutory Maternity Pay.

The dates above reflect the leave period currently anticipated based on the information available to us. If you intend

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£12.99
Specifications
Access 12 months, with updates
Length 3 pages • 937 words
Jurisdiction England, Wales, Scotland
Based on UK law, ACAS guidance
Last update 14/10/2026
Update reason Updated supporting information.
Next review 14/04/2027
Delivery & Format Instant digital delivery, .doc · .txt · email

What is a maternity leave acknowledgement (not eligible for maternity pay) letter?

Maternity leave acknowledgement (not eligible for Maternity Pay) letter template

An employee may qualify for statutory maternity leave even if they do not qualify for Statutory Maternity Pay (SMP). For example, they may not meet the relevant continuous employment or average weekly earnings criteria. Employers should explain the outcome clearly, confirm the employee's maternity leave dates and provide the required documentation.

This Maternity Leave Acknowledgement Letter is designed for cases where the employer has assessed the employee's SMP eligibility and determined that they do not qualify. It provides a written record of the planned leave arrangements, explains the SMP decision and signposts the employee to possible financial support through Maternity Allowance.

Confirm maternity leave dates

Eligible employees can take up to 52 weeks of statutory maternity leave, subject to the applicable notification requirements, even if they are not eligible for SMP. The letter should confirm the intended start date and expected return date, based on the leave period the employee has indicated they intend to take.

Explain the SMP decision

The letter should state that the employee does not qualify for SMP and explain the relevant reason, such as insufficient qualifying employment or average weekly earnings below the statutory threshold. Employers should provide form SMP1 within the applicable statutory timescale and ensure the assessment is accurate before communicating the outcome.

Signpost alternative financial support

An employee who does not qualify for SMP may be eligible for Maternity Allowance, depending on their employment and work history. The letter should explain that this is assessed by the Department for Work and Pensions and is not guaranteed. Provide the employee with the relevant GOV.UK guidance so they can check eligibility and apply if appropriate.

Check company maternity pay separately

Not qualifying for SMP does not automatically mean that an employee is excluded from every form of maternity pay. The employer should check whether the employment contract or company maternity pay scheme provides an enhanced or contractual entitlement. If there is no separate entitlement, the letter should make that clear only after the relevant terms have been checked.

Best in class example

An employee notifies HR that their baby is due on 18 March and requests maternity leave starting on 4 March. They provide the required notification and MATB1 certificate. HR checks the employee's qualifying week and average weekly earnings and determines that the employee does not qualify for SMP because their average weekly earnings do not meet the applicable statutory threshold.

HR checks the employment contract and the Company's maternity pay scheme and confirms that no separate enhanced Company Maternity Pay entitlement applies. HR records the reason for the SMP decision and prepares form SMP1.

The employer sends the acknowledgement letter confirming the planned maternity leave dates, explaining that SMP will not be paid and signposting the employee to Maternity Allowance guidance. The SMP1 form is provided within the required timescale, and the employee is advised to check their potential entitlement with the Department for Work and Pensions.

HR retains the eligibility assessment and a copy of the correspondence securely and informs payroll that SMP is not payable. If the employee's leave dates change or further relevant information emerges, HR reviews the records and updates the arrangements as necessary.

The wider HR process

Related HR resources and workflow

Explore the HR resources that may be relevant before and / or after using the Maternity leave acknowledgement (not eligible for Maternity Pay) letter, helping you understand the wider process, maintain appropriate documentation and follow a consistent approach.

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Implementation guidance

Use these best practice actions, recommended timescales and process stages to understand when and how the Maternity leave acknowledgement (not eligible for Maternity Pay) letter should be used, helping ensure each step is handled consistently and appropriately documented.

Step Description Responsibility Timing (Days from Issue)
1 Acknowledge the employee's maternity notification and record the expected week of childbirth and intended maternity leave start date. HR / Line Manager As soon as reasonably practicable after notification, allowing for statutory deadlines.
2 Check statutory maternity leave and SMP eligibility, including employment history, qualifying week, relevant earnings, notification and proof of pregnancy. HR / Payroll Within 5 working days of receiving the necessary information, or sooner where a statutory deadline requires it.
3 Record the reason for SMP ineligibility, check whether enhanced Company Maternity Pay applies and prepare form SMP1 with the correct decision details. HR / Payroll Promptly after the eligibility decision, within the applicable statutory timescale for SMP1.
4 Issue the acknowledgement letter confirming maternity leave dates, the SMP decision, SMP1 arrangements and guidance on possible Maternity Allowance entitlement. HR Within 28 days of receiving the maternity notification for the leave confirmation, and in line with the applicable SMP1 deadline.
5 Retain the eligibility assessment and correspondence securely, notify payroll, arrange operational cover and update records if the employee's leave dates change. HR / Payroll / Line Manager After issuing the letter and throughout the period leading up to, during and following maternity leave.
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Common mistakes

Understand the common mistakes to avoid when using this HR template, helping you reduce risk, prevent unnecessary costs and ensure the process is handled correctly.

  • Assuming that an employee who does not qualify for SMP is also ineligible for statutory maternity leave.
  • Declaring the employee ineligible for SMP without checking the qualifying week, earnings and other statutory criteria.
  • Failing to provide form SMP1 within the applicable statutory timescale.
  • Failing to explain the reason for the SMP decision or signpost the employee to possible Maternity Allowance support.
  • Overlooking a separate entitlement under the Company's enhanced maternity pay scheme or employment contract.
  • Failing to confirm maternity leave dates, retain supporting records or handle pregnancy-related information confidentially.
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HR considerations

UK employment law and best practice

This template is designed to support the process, but the document should be used alongside the relevant HR procedure and applied to the circumstances of the individual case.

Employers must distinguish between entitlement to statutory maternity leave and eligibility for Statutory Maternity Pay (SMP). An employee may have a right to maternity leave even where they do not qualify for SMP. This template is intended for employers who have completed the relevant eligibility checks and confirmed that SMP is not payable.

Statutory maternity leave

Employees with the legal status of employee can generally take up to 52 weeks of statutory maternity leave, regardless of their length of service, provided they meet the applicable notification requirements. Employers must respond in writing within 28 days of receiving the employee's maternity notification, confirming the expected end date of maternity leave. See https://www.gov.uk/employers-maternity-pay-leave/notice-period and https://www.acas.org.uk/statutory-maternity-leave-and-pay/planning-leave

Assessing SMP eligibility

SMP eligibility is separate from maternity leave entitlement. The employer should check the qualifying week, continuous employment, average weekly earnings, employment status for tax purposes, notification and proof of pregnancy. Use the current GOV.UK maternity pay calculator and guidance to establish the correct outcome. Do not assume an employee is ineligible without completing the required assessment. See https://www.gov.uk/employers-maternity-pay-leave/eligibility-and-proof-of-pregnancy

Providing form SMP1

Where an employee does not qualify for SMP, the employer must provide form SMP1 explaining why SMP cannot be paid. GOV.UK says the form must be given within seven days of the decision that the employee is not eligible, subject to the applicable statutory requirements and deadlines. The employer should provide the form promptly and retain a record of the assessment and the date it was issued. See https://www.gov.uk/employers-maternity-pay-leave/refuse-pay-form-smp1

Maternity Allowance

An employee who does not qualify for SMP may be able to claim Maternity Allowance through the Department for Work and Pensions. Eligibility depends on the employee's work and earnings history and other applicable conditions. The employer should signpost the employee to https://www.gov.uk/maternity-allowance and should not promise that a claim will be successful. The employee is responsible for checking eligibility and making the claim, with supporting documents as required.

Enhanced Company Maternity Pay

Check the employment contract and any company maternity pay scheme separately. Some schemes provide enhanced or contractual maternity pay, but the eligibility conditions vary. If the employee qualifies for company maternity pay despite being ineligible for SMP, this letter must be amended to confirm that entitlement. If no such entitlement applies, explain the outcome only after checking the relevant terms.

Equality, confidentiality and records

Employees are protected against pregnancy and maternity discrimination and other unlawful detriment. Employers should keep pregnancy-related information confidential, retain the SMP eligibility calculation and relevant evidence securely, and ensure that the employee is not disadvantaged because of pregnancy or maternity leave. See https://www.acas.org.uk/statutory-maternity-leave-and-pay/maternity-protections

Important: This template is a starting point, not a substitute for an accurate eligibility assessment. Confirm the reason for SMP ineligibility, issue SMP1 within the required timescale and check for any separate contractual maternity pay entitlement before sending the letter.

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FAQs

Can an employee take maternity leave if they do not qualify for Statutory Maternity Pay?

Yes. Entitlement to statutory maternity leave is separate from eligibility for SMP. An employee who meets the requirements for statutory maternity leave can generally take up to 52 weeks even if they do not qualify for SMP.

What must an employer do if an employee is not eligible for SMP?

The employer should explain the reason for the decision and provide form SMP1 within the applicable statutory timescale. GOV.UK states that SMP1 should be given within seven days of the decision that the employee is not eligible, subject to the relevant requirements. The employer should also explain that the employee may be able to claim Maternity Allowance.

Can an employee claim Maternity Allowance instead?

Possibly. Maternity Allowance is a government benefit for people who meet its eligibility conditions, which depend on their work and earnings history and other applicable rules. The employee can check their eligibility and apply at https://www.gov.uk/maternity-allowance. Receiving SMP1 may help them establish why SMP is not payable.

Could the employee still qualify for Company Maternity Pay?

Yes, depending on the employment contract or the Company's maternity pay scheme. Enhanced Company Maternity Pay has its own eligibility conditions and should be assessed separately from SMP. If the employee qualifies for contractual maternity pay, the letter must be amended to confirm the applicable entitlement rather than stating that no maternity pay is available.

Why use HRDocBox?

HRDocBox provides practical HR templates for UK employers to help manage employment processes consistently. This letter provides a structured way to confirm maternity leave dates, explain an SMP eligibility decision and signpost possible alternative financial support, while allowing employers to record any separate company maternity pay assessment.

Why use HRDocBox rather than asking AI?

AI can help draft a maternity letter, but it may confuse statutory maternity leave with SMP eligibility or overlook the requirement to provide SMP1. This template provides a reusable structure for communicating the decision and next steps, while requiring the employer to verify the eligibility assessment and any separate contractual entitlement before sending it.

How this content is developed and reviewed

The Maternity leave acknowledgement (not eligible for Maternity Pay) letter template is developed using a practical HR methodology that considers current UK employment legislation, ACAS guidance, CIPD good practice and the real-world HR process it supports. Templates and supporting information are regularly reviewed and updated, with additional reviews triggered by significant changes to legislation, guidance or established HR practice, helping ensure each document remains practical, relevant and suitable for UK employers.

About the author

Darryl Horn, Chartered HR Director

Darryl is a Chartered HR professional with over 25 years' experience in senior HR and employee relations roles.

He has extensive practical experience of managing parental and family HR processes and founded hrdocbox to provide businesses with practical, professionally developed HR resources grounded in UK employment law and best practice.

HRDocBox has been creating practical UK HR documents since 2009.

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