Statutory Maternity Pay Explained
Paid by your employer for up to 39 weeks of maternity leave. The first 6 weeks are at 90% of your average earnings, then £184.03 per week for the remaining 33 weeks.
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum amount your employer must pay you during maternity leave. It covers 39 weeks of the 52-week maternity leave period. The remaining 13 weeks are unpaid. SMP is taxable income and subject to National Insurance, just like your regular salary.
How it works
SMP is paid in two phases: weeks 1-6 at 90% of your average weekly earnings (no cap), and weeks 7-39 at £184.03 per week or 90% of average earnings (whichever is lower). To qualify, you must have been employed by the same employer for at least 26 weeks by the 15th week before the due date, and earn at least £123 per week. Many employers offer enhanced maternity pay above the statutory minimum.
Real example
Emma earns £30,000 (£576.92/week). Her SMP: Weeks 1-6: 90% of £576.92 = £519.23/week (total £3,115.38). Weeks 7-39: £184.03/week (total £6,072.99). Total SMP: £9,188.37 over 39 weeks. Her average monthly SMP is £943 after tax, compared to her normal take-home of around £2,010 per month.
Who does this affect?
Pregnant employees who meet the qualifying conditions. Women who do not qualify for SMP (for example, because they are self-employed or have not worked long enough) may be able to claim Maternity Allowance (£184.03/week for 39 weeks) from the government instead. Maternity Allowance is not taxable.
HMRC source
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