Pensions During Maternity Leave
What happens to pension contributions during maternity leave? Understand employer duties and employee rights for workplace pensions.
Last updated: 30 January 2025
Pension rights are protected during maternity leave.
Maternity Leave and Pensions
General Principle
| Position | Detail |
|---|---|
| Pension continues | During maternity |
| Membership preserved | Not interrupted |
| Employer duties | Continue mostly |
| Protected | By law |
Two Periods
| Period | Detail |
|---|---|
| Paid leave | Contributions continue |
| Unpaid leave | Different rules |
| Ordinary ML | Weeks 1-26 |
| Additional ML | Weeks 27-52 |
During Paid Maternity Leave
Employer Contributions
| Position | Detail |
|---|---|
| Must continue | Contributing |
| Based on | Normal salary |
| Not reduced | By SMP/pay |
| Full contribution | Required |
Why Normal Salary
| Reason | Detail |
|---|---|
| Maternity equality | Protection |
| Cannot disadvantage | For pregnancy |
| Same as | If working |
| Legal requirement | Discrimination law |
Employee Contributions
| Position | Detail |
|---|---|
| Based on | Actual pay |
| SMP or maternity pay | Received |
| Lower | Than usual often |
| Percentage | Of what's paid |
Calculation Example
During Paid Leave
| Element | Amount |
|---|---|
| Normal salary | £30,000/year |
| Employer contribution (3%) | Based on £30,000 |
| SMP received | £172.48/week |
| Employee contribution (5%) | Based on SMP |
Monthly Example
| Contribution | Basis |
|---|---|
| Employer | £75 (3% of £2,500) |
| Employee | £37 (5% of £747 SMP) |
| Employer | On normal pay |
| Employee | On actual pay |
During Unpaid Maternity Leave
No Obligation
| Position | Detail |
|---|---|
| No pay | Received |
| No employee | Contribution required |
| No employer | Contribution required |
| Membership | Still continues |
Typically Weeks 40-52
| Period | Position |
|---|---|
| After SMP ends | No pay |
| Unpaid AML | Usually |
| No contributions | Either side |
| But still member | Of scheme |
Maintaining Membership
Continuous Service
| Position | Detail |
|---|---|
| Maternity leave | Counts as service |
| No gap | In membership |
| Benefits accrue | As if working |
| For scheme purposes | Continuous |
Return to Work
| On Return | Position |
|---|---|
| Same scheme | Automatically |
| Same terms | As before |
| Contributions resume | Normal levels |
| No break | In records |
Keeping in Touch Days
If Working KIT Days
| Position | Detail |
|---|---|
| Up to 10 | KIT days |
| Paid | For work |
| Contributions | On KIT pay |
| Normal rules | Apply |
Employer Duties
Must Continue
| Duty | Detail |
|---|---|
| Employer contribution | On normal salary |
| During paid leave | Required |
| Cannot stop | Because of maternity |
| Part of benefits | Package |
Administration
| Task | Detail |
|---|---|
| Track leave dates | Accurately |
| Calculate correctly | Different bases |
| Pay contributions | On time |
| Notify scheme | If needed |
Employee Options
During Leave
| Can | Detail |
|---|---|
| Continue contributing | On actual pay |
| Stop contributions | Opt out |
| Reduce | Not usually |
| Resume | On return |
Making Up Contributions
| Some Schemes | Allow |
|---|---|
| Make up missed | Later |
| Buy back | Unpaid period |
| Additional contributions | Voluntary |
| Check scheme | Rules |
Statutory Maternity Pay Period
First 6 Weeks
| Period | Detail |
|---|---|
| 90% of salary | SMP rate |
| Or full salary | Enhanced maternity |
| Higher contributions | On higher pay |
Weeks 7-39
| Period | Detail |
|---|---|
| £172.48/week | Or 90% if lower |
| Lower contributions | Based on this |
| Standard SMP | Rate |
Weeks 40-52
| Period | Detail |
|---|---|
| No SMP | Unpaid |
| No contributions | Required |
| If using | Additional ML |
Enhanced Maternity Pay
If Employer Pays More
| Position | Detail |
|---|---|
| Employee contribution | On enhanced pay |
| Higher basis | Than SMP |
| Employer contribution | Still on normal salary |
| Better outcome | For pension |
Opting Out During Maternity
Can Opt Out
| Position | Detail |
|---|---|
| Same rights | As usual |
| Can opt out | During leave |
| Employer stops | Contributing |
| Re-enrol | Later |
Consider Carefully
| Factor | Think About |
|---|---|
| Employer contribution | Losing benefit |
| Cash flow | Current needs |
| Long-term | Pension impact |
Returning from Leave
Resuming Contributions
| Position | Detail |
|---|---|
| Normal contributions | Resume |
| On return | To work |
| Same rates | As before |
| Automatic | Usually |
Part-Time Return
| If Return | Part-time |
|---|---|
| New assessment | Based on new earnings |
| May change | Category |
| Still eligible | If over threshold |
| Lower contributions | On lower earnings |
Adoption Leave
Same Rules
| Position | Detail |
|---|---|
| Adoption leave | Same as maternity |
| Employer contributions | On normal salary |
| Employee contributions | On actual pay |
| Protection | Same |
Shared Parental Leave
Similar Treatment
| Position | Detail |
|---|---|
| SPL | Similar rules |
| Paid periods | Contributions continue |
| Employer | On normal salary |
| Employee | On actual pay |
Summary
Key Points
| Element | Detail |
|---|---|
| Membership | Continues |
| Employer contribution | On normal salary |
| Employee contribution | On actual pay |
| Unpaid leave | No obligation |
Employer Duties
| Must | Do |
|---|---|
| Continue contributions | During paid leave |
| Base on normal salary | Not reduced pay |
| Maintain membership | Throughout |
| Process return | Normally |
Related answers
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What are the minimum pension contribution rates? Understand employer and employee contributions for auto-enrolment.
Qualifying Earnings for Pensions
What are qualifying earnings? Understand how pension contributions are calculated for auto-enrolment.
Workplace Pension Contributions
How much must employers contribute to workplace pensions? Understand minimum contribution rates and qualifying earnings.
Frequently Asked Questions
- Do pension contributions continue during maternity leave?
- Employer contributions must continue during paid maternity leave, based on the employee's normal (pre-leave) salary. Employee contributions are based on actual pay received during leave. Different rules apply for paid and unpaid portions of leave.
- Do I lose pension benefits during maternity leave?
- No. Maternity leave counts as continuous employment for pension purposes. Employer contributions continue during paid leave. Your pension membership continues throughout, and you return to the same scheme after leave.
- What about pension contributions during unpaid maternity leave?
- During unpaid maternity leave (typically weeks 40-52), neither employer nor employee contributions are required. However, membership continues and you can make up missed contributions later in some schemes.