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How does statutory maternity pay work (SMP)?

If you are expecting a baby, you may be entitled to claim Statutory Maternity Pay and leave if you satisfy the following qualifying criteria:


  • Worked continuously, full, or part-time, for at least 26 weeks up to and into the 15th week before the week the baby’s due.
  • Average earnings of £123.00 per week
  • Provide the right paperwork confirming the pregnancy and sufficient notice of when they would like the SMP payments to start IE: MATB1 form or letter from your doctor.

If you are an eligible employee, you:

  • Can take up to 52 weeks of maternity leave.
    • The first 26 weeks are known as ‘Ordinary Maternity Leave.’
    • The last 26 weeks as ‘Additional Maternity Leave.’
  • You can claim after the 11th week of your pregnancy.
  • The rate of Statutory Maternity Pay (SMP) for 2024/25 is paid at a rate of 90% of your average weekly earnings (before tax) for the first 6 weeks. And a rate of £184.03 or 90% of your weekly earnings (whichever is lower) for the next 33 weeks.
  • Total paid period is for 39 weeks; however, you can take 52 weeks leave resulting in 13 weeks unpaid.
  • If possible 8 weeks’ notice to return to work following leave is recommended.

Your company can reclaim 103% if your business qualifies for small business relief. You get this if you paid £45,000 or less in Class 1 National insurance (Class 1 NIC) in the last complete tax year. These figures should be reported on the end of year RTI submission.

NOTE – If you are not entitled to SMP, then we will supply you with a form SMP1 and you may be able to get maternity allowance instead.

Updated on 3rd May 2024

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