Home ›
Blog › Maternity & Paternity Pay for UK Gig Workers 2026: What You Can Claim
Maternity & Paternity Pay for Gig Workers UK 2026
By Ethan Blake · Tax Compliance Specialist
·
Updated June 2026
·
~5 min read
2026 Tax Summary
Gig Workers workers in the UK pay 6% Class 4 NI on profits over £12,570 in 2025/26. On £0 gross: approximately £0 NI + £0 Income Tax = £0 total. Mileage: 45p/mile (first 10,000). Self Assessment deadline: 31 January 2027. Gig workers cannot get Statutory Maternity Pay (SMP) but may claim Maternity Allowance.
Key Takeaways
- Class 4 NI: 6% on profits £12,570–£50,270, then 2% above
- Mileage allowance: 45p/mile (first 10,000 miles), 25p/mile after
- Personal Allowance: £12,570 — no tax on income below this
- Register for Self Assessment by 5 October 2026 if first year
- 1099-NEC equivalent: HMRC Digital Platform Reporting — platforms report your earnings directly
Tax Breakdown — Gig Workers UK 2026
| Gross Income | Class 4 NI (6%) | Income Tax | Total Tax | Take-Home |
|---|
| £15,000 | £146 | £486 | £632 | £14,368 |
| £20,000 | £446 | £1,486 | £1,932 | £18,068 |
| £0 | £0 | £0 | £0 | £0 |
| £40,000 | £1,646 | £5,486 | £7,132 | £32,868 |
Top Tax Deductions for Gig Workers Workers
| Expense | Rate / Amount | Notes |
|---|
| Vehicle mileage | 45p/mile | First 10,000 miles; 25p/mile after |
| Bicycle mileage | 20p/mile | All business miles |
| Phone & data | Business % | Proportion used for work |
| Equipment & uniform | 100% | Bags, boxes, safety gear |
| Trading Allowance | £1,000 | Instead of actual expenses if income under £1,000 |
| Home office | £6/week flat rate | HMRC simplified expenses |
HMRC Self Assessment — Key Deadlines 2026
| Deadline | Date | Action Required |
|---|
| Register for Self Assessment | 5 Oct 2026 | If 2025/26 is your first year |
| Paper SA return | 31 Oct 2026 | File paper return |
| Online SA return | 31 Jan 2027 | File online + pay tax owed |
| Payment on Account 1 | 31 Jan 2027 | 50% of previous year's bill |
| Payment on Account 2 | 31 Jul 2027 | Remaining 50% |
"Self-employed workers must register for Self Assessment if their trading income exceeds £1,000 in a tax year. Class 2 National Insurance was abolished from April 2024." — GOV.UK — Self Assessment
Frequently Asked Questions
Can UK gig workers get maternity pay in 2026?
Self-employed gig workers cannot get Statutory Maternity Pay (SMP) which requires employment. Instead, you may claim Maternity Allowance of £184.03/week for up to 39 weeks if you have been self-employed for at least 26 weeks out of the 66 weeks before your due date.
What is Maternity Allowance for self-employed gig workers?
Maternity Allowance pays £184.03/week (or 90% of average weekly earnings if lower) for up to 39 weeks. Claim via GOV.UK. You do not need to have paid Class 2 NI since its abolition in April 2024.
Can self-employed gig workers get paternity pay?
There is no equivalent paternity benefit for self-employed workers. You cannot claim Statutory Paternity Pay (SPP) as a self-employed person.
Can gig workers claim Shared Parental Leave?
Self-employed workers cannot access Shared Parental Pay, which requires employment. You may be able to pause your Self Assessment during the period.
Does taking maternity leave affect my Self Assessment?
You must still file Self Assessment for any tax year in which you had self-employment income, even if you took maternity leave for part of the year.
Related Guides
HMRC Self Assessment →National Insurance Guide →Gig Worker Side Hustle Guide →
EB
Written & reviewed by
Ethan Blake
Tax Compliance Specialist · Reviewed June 2026
Tax compliance specialist since 2017. Helped 5,000+ freelancers and self-employed workers navigate HMRC Self Assessment and UK gig economy tax rules.