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Statutory maternity pay (SMP)

Not OML or AML but SMP – statutory maternity pay. The Maternity Alliance guide you through the maze

Statutory Maternity Pay is for(SMP)

• Women who have been in the same job throughout their pregnancy AND
• Whose earnings average £79 per week or more

What is Statutory Maternity Pay?

SMP is paid for up to 26 weeks.

Your employer pays it to you and then claims most or all of it back from the Inland Revenue. You can get it even if you don’t plan to go back to work. You will not have to pay Statutory Maternity Pay (SMP) back if you don’t return to work. You may qualify for SMP from more than one employer.

Who gets it?
You get SMP if:

• you have worked for the same employer for at least 26 weeks by the end of the qualifying week (the 15th week before the expected week of childbirth, which is approximately the 26th week of pregnancy) - i.e. you started the job before you got pregnant - and
• you are still in your job in this qualifying week (it doesn’t matter if you are off work sick, or on holiday), and
• you actually receive at least £79 (before tax) per week in earnings, on average in the eight weeks (if you are paid weekly) or two months (if you are paid monthly) up to the last pay day before the end of the qualifying week.

To find out which is the qualifying week

Look on a calendar for the Sunday before your baby is due (or the due date if that is a Sunday) and count back 15 Sundays from there.
You should use the due date on the MAT B1 certificate which your midwife or GP will give you when you are about 20 weeks pregnant.

If you are not sure if you’re entitled to SMP, ask anyway. Your employer will work out whether or not you should get it and if you don’t qualify they will give you form SMP1 to explain why.
If your employer is not sure how to work out your SMP or how to claim it back, they can ring the Employers’ Helpline on 08457 143 143 for advice.

How much is it?
For the first six weeks you get 90 per cent of your average pay. After that you get the basic rate of SMP, which is £102.80 per week.

The average is calculated from the pay you actually received in the eight weeks or two months up to the last pay day before the end of the qualifying week.

Your employer normally pays your SMP in the same way as your salary is paid. S/he deducts any tax and National Insurance contributions.

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