Statutory Maternity Pay
[ch 7: page 70]Statutory maternity pay (SMP) will be payable if the employee has been employed continuously for at least 26 weeks ending with the 15th week before the expected week of childbirth, and in the eight weeks (or two months if monthly paid) preceding the 15th week, to have had average earnings at least equal to the lower earnings limit for National Insurance contributions (£111 from 6 April 2015, the same rate as 2014).
SMP is payable for 39 weeks; for the first six weeks it is paid at 90% of the employee’s average weekly earnings. The following 33 weeks will be paid at the SMP rate, or 90% of the average weekly earnings (whichever is the lower). The SMP rate is reviewed every April. From 6 April 2015 it is £139.58 per week, the standard rate for SMP.
SMP is paid through the normal pay packet, and it is paid by the employer even if the woman does not return to work.
Agency workers and some casual workers can get SMP. A woman does not need to be an employee to get SMP.
If a woman is refused SMP and believes she is entitled to it, she should write to the employer or make a formal complaint. If no agreement can be reached, the local HM Revenue and Customs Office can be asked for a formal decision.