Statutory Maternity Pay


In addition to your right to maternity leave, you have the right to Statutory Maternity Pay (SMP) if you:


• have worked for your employer for at least 26 weeks prior to the 15th week before your baby is due (the “qualifying week”);


• had average earnings of at least £112.00 a week in the eight weeks (or two months if paid monthly) prior to the 15th week if the end of your qualifying week is in the 2016-17 tax year;


• gave your employer medical evidence of your pregnancy and told them of the date when you intended to stop work and start claiming SMP; and


• have stopped work.


How much can you get?


SMP amounts to:


• six weeks’ pay at 90% of your average earnings (gross pay averaged over the eight weeks up to the 15th week before the baby is due) — this is called higher rate SMP; and


• a further 33 weeks’ pay at a flat rate of £139.58 a week or 90% of your average weekly earnings, whichever is the lower – this is known as standard rate SMP. 


You start receiving SMP when your maternity leave begins and continue to receive it for 39 weeks, unless you decide to go back to work before the end of your Statutory Maternity Leave. You will get SMP whether or not you intend to return to work, and you can continue to get it if you go abroad during your maternity leave. For the purposes of calculating SMP, your normal weekly earnings must now include any pay rise awarded during the maternity leave period.


How is it paid?


SMP is paid by your employer on your normal pay dates. The employer can reclaim most of it through the National Insurance scheme. You are liable for tax and National Insurance on SMP, and the benefit can be offset against any other contractual entitlements you may have, except holiday pay. 


If your employer refuses to pay you SMP, they should give you a form SMP1 which sets out why they think you are not entitled to it. If you disagree, you should send this form to the HM Revenue & Customs Statutory Payments Disputes Team saying why you think you should have been paid.