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

You qualify for Statutory Maternity Pay (SMP)

• if you have been in the same job for at least 26 weeks by the 15th week before your baby is due
AND
• you earn at least £95 per week (on average)

What is Statutory Maternity Pay?
SMP is maternity pay for 39 weeks. Your employer pays it to you and then claims most or all of it back from HMRC. You can get it even if you don't plan to go back to work. You do not have to pay SMP back if you don't return to work.

Who gets it?
You get SMP if:

• you have worked for the same employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth (which is approximately the 26th week of pregnancy). In other words you need to have started the job before you got pregnant, and
• you are still in your job in the 15th week before your baby is due - even if it's only for one day that week - or you are off sick or on holiday, and
• you actually receive at least £95 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 15th week before your baby is due.

To get SMP you must give the correct notice to your employer (see How to give notice link). 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 HMRC's Employers' Helpline on 08457 143 143 for advice.

How much is SMP?
SMP is paid at two rates: for the first six weeks you get 90 percent of your average pay. After that you are paid £123.06 per week, or 90 percent of your average earnings if that is lower, for 33 weeks.

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 pays your SMP in the same way as your salary is paid. They deduct any tax and National Insurance contributions.

When can I get SMP?
As with maternity leave, the earliest you can start your SMP is 11 weeks before the expected week of childbirth. You can work right up until the date the baby is born, unless:

• you have a pregnancy-related illness/absence in the last four weeks of your pregnancy or
• your baby is born before you have started your maternity leave.

SMP usually starts on the Sunday after you go on maternity leave. So if your last day of work is a Friday or Saturday it will start immediately. If your maternity leave and pay is triggered by one of the reasons above, your SMP will start as follows:

• if you are off sick with a pregnancy-related illness in the last four weeks of pregnancy, your SMP will start on the day after your first day of absence from work. So, if you phone in sick on a Wednesday, your SMP period will start on Thursday.
• if you give birth before the start of your maternity leave, your SMP period will start on the day following the actual date of birth.

You cannot usually be paid any SMP in the same week in which you receive wages. So, if your SMP is triggered midweek by one of the reasons above you will start to receive it in the week following the week you stopped work.

You can work for up to 10 days ['Keep in Touch' days] during your SMP period without losing any SMP, but if you work for longer than this, you cannot get SMP for any week in which you work - even for part of a week.

Do I still get SMP if my job ends after the 15th week before my baby is due?
Yes, you can still get SMP as long as you are employed in the 15th week before your baby is due and you meet the normal qualifying conditions stated above. It doesn't matter if you are off sick or on holiday in that week. Once you have qualified for SMP, you are entitled to receive it for the full 39 weeks. This is true even if you are made redundant, you leave your job or a fixed term contract comes to an end at any time after the 15th week before your baby is due or during your maternity leave.

Remember, you do not have to pay back any amount of your SMP if you are not going back to work and your employer can claim back all or most of it from HM Revenue and Customs regardless.

My employer gives extra maternity pay. Do I have to repay it if I don't go back to work?
If your employer has given you extra (contractual) maternity pay you only have to repay it if that was agreed in advance or specifically stated in your maternity policy. You only ever have to repay the extra contractual pay, never the SMP part of your maternity pay. SMP - 90 percent of your average pay for six weeks and £123.06 for 33 weeks - is yours to keep whether you go back or not.

For further information go to the Maternity Action website