We recently updated a blog on the maternity and paternity allowances available to dentists.

We historically received numerous queries from NHS dentists, who told us that our blog was a big help. Here are the answers to some of the additional frequently asked questions we encountered with some useful links to further assist you:

I don’t work with NHS patients and I trade within a limited company – what maternity benefits am I entitled to?

If you are a Director of your own limited company and you receive a salary from your company, you are likely to be entitled to claim statutory maternity pay from HMRC.

Provided you earn over the lower earnings limit (currently £6,708 per year in 2026/27)and were receiving a salary when your pregnancy began, you will be entitled to 90% of your average weekly earnings for the first six weeks and then statutory maternity pay for the next thirty-three weeks (currently £194.32 per week in 2026/27).

The claim should be completed as part of your monthly payroll procedures.

If you are the only employee and your salary has been set at a rate that means you don’t have tax or national insurance deductions, you will likely need to apply for an advance payment in order to reclaim the payments from HMRC. However, it’s worth noting that if you are the sole director and shareholder, HMRC may question who can keep the business running whilst you’re on maternity leave. If you have no other employees, could you appoint a temporary director in your place to cover your statutory duties for a short time?

Alternatively, if you don’t meet the salary criteria outlined above, you may be able to claim maternity allowance through the JobCentre Plus (DWP).

I do work with NHS patients and I trade within a limited company, what maternity benefits am I entitled to?

Firstly, provided you meet the criteria outlined above, you should qualify for statutory maternity pay through the payroll.
Secondly, you may qualify for NHS contractual maternity pay but this will depend on your location. For those trading within a limited company in England and Wales, contractual maternity pay is unlikely to be available as current eligibility guidance expressly excludes those performers that have registered as a Limited Company. You should check with your contract provider and NHS service for clarification.

I’m a self-employed NHS dentist, after the 26 weeks of NHS maternity pay, am I entitled to the government’s maternity pay?

The NHS maternity pay and the government’s statutory maternity allowance (SMA) are two separate things:

• The NHS maternity pay is paid directly to the “contractor” (the person who is a party to the NHS contact – likely the practice owner) and should be passed on to the dentist concerned in full;
• And, the maternity allowance is claimed via the Jobcentre Plus (DWP) and is paid directly into your own bank account.

If you are eligible for SMA, your NHS maternity pay will be reduced accordingly.

The maternity allowance can start 11 weeks before your baby is due on any day after you stop work, but the latest it can start is the day after your baby is born.

Provided you meet the criteria you will be entitled to statutory maternity allowance for a period of up to 39 weeks (currently £194.32 per week in 2026/27) – you should note that the amount you receive will be dependant on the Class 2 National Insurance contributions you’ve made in the 66 weeks before your baby is due . As a final point, you must stop claiming the allowance once you return to work.

I’m a self-employed NHS dentist, will my maternity pay be based on the amount of UDAs I have done to date or what I am predicted to do when I return to work?

The amount you may be entitled to depends on your location. Payments for those in England and Wales, and also Northern Ireland, are based on your previous NHS earnings but payments in Scotland are based on a set weekly amount adjusted for your working schedule and NHS commitment. Regardless, the amount you are due to receive will be confirmed once your application has been approved.

If you have any questions about your individual circumstances, your accountant is best placed to advise you on the maternity benefits you’re entitled to.

If we are your accountant, get in touch on 01872 300232or email us at hello@hivebusiness.co.uk.