How much is SMP?

SMP is six weeks’ pay at 90% of a woman’s average earnings, followed by 33 weeks’ of SMP at a flat rate of £139.58.00 (2015-16) (or 90% of average earnings if this is less).

Any pay increase between the start of the 15th week before the due date (or matching in the case of adoption) and the end of maternity or adoption leave must be taken into account when calculating the earnings-related part of SMP or SAP, (see below) even if the pay rise was not backdated to the eight-week reference period.

SMP begins in the first week of maternity leave and continues until 39 weeks have passed or the employee returns to work, whichever happens first.

SMP is paid through the normal pay packet.

SMP is paid by the employer even if the woman does not return to work (and even if the employee has been dismissed for gross misconduct before going on maternity leave), as long as she met the four qualifying criteria set out above before being dismissed.

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 and make a formal complaint. If no agreement can be reached, the local HM Revenue and Customs Office can be asked for a formal decision.