Statutory Maternity Pay

Check eligibility in the qualifying week

Statutory Maternity Pay can be paid for up to 39 weeks. The person normally needs 26 weeks of continuous employment into the qualifying week, which is the 15th week before the expected week of childbirth. Their average weekly earnings must also meet the lower earnings limit in force for the relevant period.

Check the expected week, continuity, relevant earnings, notice and accepted evidence such as a MATB1 certificate. The GOV.UK eligibility guidance sets out the current tests. Once they meet the qualifying-week employment test, SMP can remain payable if their employment ends afterwards.

Calculate pay without guessing the rate

The first six weeks are paid at 90% of average weekly earnings. The following 33 weeks are paid at the current statutory weekly rate or 90% of average weekly earnings, whichever is lower. SMP is subject to tax and National Insurance.

Use the current employer rates and thresholds for the relevant tax year instead of copying a figure into a policy. Early births and stillbirths can alter the calculation timetable, so use the official employer calculation route when either applies. Keep any enhanced contractual maternity pay clearly separate from the statutory amount.

Record the decision and explain it

Record the qualifying week, continuity dates, relevant earnings period, evidence received, payment start and payroll calculation. Tell the employee the amount and payment dates within 28 days of receiving their notice.

If they do not qualify, give form SMP1 within seven days of making the decision and explain that they may be able to claim Maternity Allowance. Do not imply that taking maternity leave requires a promise to return to work.