Statutory maternity pay (SMP)

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.