Statutory Maternity Pay (SMP) is what most employed mothers receive from their employer during maternity leave. It’s funded by the government but paid through your employer.
What is Statutory Maternity Pay?
Key Facts
| Feature | Details |
|---|---|
| Duration | Up to 39 weeks |
| First 6 weeks | 90% of average weekly earnings |
| Remaining 33 weeks | £187.18/week or 90% AWE (whichever is lower) |
| Paid by | Your employer (they reclaim from HMRC) |
| Taxable? | Yes |
SMP vs Maternity Allowance
| Feature | SMP | Maternity Allowance |
|---|---|---|
| Who pays | Employer | DWP |
| Eligibility | Employees with 26 weeks’ service | Employed/self-employed not eligible for SMP |
| Rate | 90% AWE then flat rate | £187.18/week or 90% AWE |
| Duration | 39 weeks | 39 weeks |
Eligibility for SMP
Qualifying Conditions
You qualify for SMP if:
| Condition | Requirement |
|---|---|
| Employment | Employed by the same employer for at least 26 weeks by the 15th week before your due date |
| Earnings | Average weekly earnings at least £125 (lower earnings limit) in the 8 weeks before the 15th week before your due date |
| Notification | Tell your employer by the 15th week before your due date |
| Still pregnant | At 15 weeks before due date, or you’ve already had the baby |
The 15th week before your due date is known as the Qualifying Week. This is around when you’re 25 weeks pregnant.
The Average Weekly Earnings Calculation
Your AWE is calculated from your earnings in the 8 weeks (or 2 months if paid monthly) before the Qualifying Week — this is called the Relevant Period.
| Pay Frequency | Relevant Period |
|---|---|
| Weekly | 8 weeks before Qualifying Week |
| Monthly | 2 months before Qualifying Week |
Earnings include: basic pay, overtime, bonuses, and commission paid during the relevant period.
How Much SMP You Get
The Two Rates
| Period | Rate |
|---|---|
| Weeks 1–6 | 90% of your Average Weekly Earnings (no cap) |
| Weeks 7–39 | £187.18/week OR 90% of AWE — whichever is lower |
Example Calculations
| Annual Salary | AWE | First 6 Weeks (90%) | Weeks 7–39 |
|---|---|---|---|
| £20,000 | £384.62 | £346.16/week | £187.18/week |
| £30,000 | £576.92 | £519.23/week | £187.18/week |
| £15,000 | £288.46 | £259.62/week | £187.18/week |
| £10,000 | £192.31 | £173.08/week | £173.08/week (90% < flat rate) |
Total SMP Received
| Salary | Approx Total SMP (39 weeks) |
|---|---|
| £15,000 | ~£7,735 |
| £25,000 | ~£8,282 |
| £40,000 | ~£10,022 |
Many employers top up SMP with occupational maternity pay — check your contract.
Maternity Leave
Your Right to Maternity Leave
All employed women are entitled to 52 weeks of maternity leave, regardless of how long they’ve worked for their employer or how many hours they work.
| Leave Type | Duration | When |
|---|---|---|
| Ordinary Maternity Leave | 26 weeks | First half |
| Additional Maternity Leave | 26 weeks | Second half |
SMP only covers 39 of the 52 weeks. The remaining 13 weeks are unpaid (unless your employer offers more).
When Can Maternity Leave Start?
| Event | Earliest Start |
|---|---|
| Choice | 11 weeks before due date |
| Early birth | Day after birth |
| Illness related to pregnancy | 4 weeks before due date (automatic) |
Keeping in Touch (KIT) Days
You can work up to 10 KIT days during maternity leave without losing SMP. These must be agreed with your employer. You’re paid your normal rate for these days, and SMP isn’t reduced.
How to Claim SMP
Your Steps
- Tell your employer you’re pregnant by the 15th week before your due date
- Give at least 28 days’ notice of when you want maternity leave to start
- Provide a MATB1 certificate — your midwife or GP issues this at around 20 weeks
Your Employer’s Obligations
Your employer must:
- Start paying SMP when your maternity leave begins
- Pay SMP even if they no longer employ you (in most circumstances)
- Provide a written decision within 28 days if they refuse SMP
If your employer refuses SMP and you disagree, contact HMRC who will investigate and pay you directly if you qualify.
If You Don’t Qualify for SMP
Maternity Allowance
Maternity Allowance is available from DWP if you don’t qualify for SMP:
| Situation | Maternity Allowance Amount |
|---|---|
| Employed 26+ weeks in 66 weeks before due date (earning £30+/week) | £187.18/week for 39 weeks |
| Employed 26+ weeks in 66 weeks but earning under £30/week | 90% of average weekly earnings |
| Self-employed paying Class 2 NICs | £187.18/week for 39 weeks |
| Self-employed not paying Class 2 NICs | £27/week for 14 weeks |
Claim Maternity Allowance from week 26 of pregnancy at your local Jobcentre Plus or online at gov.uk.
Sure Start Maternity Grant
A one-off payment of £500 to help with the cost of a new baby, available if you’re receiving certain means-tested benefits and it’s your first child (or you’re having multiple births).
Rights During Maternity Leave
What You Keep
| Right | Details |
|---|---|
| Annual leave accrual | Continues during entire 52 weeks |
| Pension contributions | Employer must continue paying their contributions during paid leave |
| Contractual benefits | Most continue during ordinary maternity leave |
| Job security | Right to return to the same job (or suitable alternative in AML) |
Returning to Work
| Leave Period | Return Rights |
|---|---|
| Ordinary Maternity Leave (first 26 weeks) | Same job, same terms |
| Additional Maternity Leave (second 26 weeks) | Same job or suitable alternative |
You must give 8 weeks’ notice if you want to return early. You can return late only with agreement from your employer.
Redundancy During Maternity Leave
If redundancy occurs during maternity leave:
- You must be offered any suitable alternative vacancies first (before anyone else)
- Redundancy pay is calculated on full pay, not SMP
- You’re protected against unfair dismissal related to pregnancy/maternity
Tax and National Insurance on SMP
| Item | Treatment |
|---|---|
| Income tax | SMP is taxable — taxed through PAYE |
| National Insurance | You pay NI on SMP above the lower earnings limit |
| NI credits | You receive NI credits during maternity leave |
Shared Parental Leave (SPL)
If you and your partner want to share leave, you can convert some of your maternity leave into Shared Parental Leave, which can be taken by either parent.
| Feature | Details |
|---|---|
| Total weeks available | Up to 50 weeks (after first 2 mandatory maternity weeks) |
| Pay | Statutory Shared Parental Pay: £187.18/week or 90% AWE |
| Flexibility | Can be taken in blocks |
Both parents must qualify — your partner must also be employed and meet earnings/service requirements.
Quick Reference
| Question | Answer |
|---|---|
| SMP rate — weeks 1–6 | 90% of Average Weekly Earnings |
| SMP rate — weeks 7–39 | £187.18/week (or 90% AWE if lower) |
| Total duration | Up to 39 weeks |
| Total maternity leave | Up to 52 weeks |
| Qualifying service | 26 weeks with same employer |
| Minimum earnings | £125/week average |
| Tell employer by | 15th week before due date |
| KIT days allowed | 10 days |
| SMP taxable? | Yes |