Statutory Maternity Pay

Key facts about statutory maternity pay

Key facts about statutory maternity pay

Statutory Maternity Pay (SMP) can be paid to employees for up to 39 weeks. For the first 6 weeks pay is calculated at 90% of their average weekly earnings (AWE) before tax, with the outstanding 33 weeks payable at £140.98 or 90% of their AWE before tax, whichever is less. Tax and National Insurance will need to be deducted.

To qualify for Statutory Maternity Pay, employees must:

  • Have been working for you continuously for at least 26 weeks by the end of the 15th week before the expected week of the baby’s birth.
  • Give 28 day’s notice before the SMP is due to start.
  • Give proof of their pregnancy in the form of a doctor’s letter or MATB1 certificate.
  • Earn at least £113 a week before tax in an 8 week ‘relevant period’.

This information is intended as a referencing guide only. Please visit the HMRC website for more detailed information and current updates.

If you would like to talk to us about how statutory maternity pay will affect your payroll, please one of our friendly team now on 01621 829632.

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