Executive Summary - Statutory Maternity Pay (SMP)

To help you to take time off work both before and after your baby is born, you may be able to get Statutory Maternity Pay (SMP), a weekly payment from your employer.

Who is eligible?
To qualify for Statutory Maternity Pay you must have been:

employed by the same employer continuously (some breaks do not interrupt continuous employment) for at least 26 weeks into the 15th week before the week your baby is due; and
earning an average of at least £90 a week (before tax)
If you can't get Statutory Maternity Pay, (from any of your employers if you have more than one) you may be able to get Maternity Allowance instead.

If you don't qualify for Statutory Maternity Pay or Maternity Allowance, you may be able to get Incapacity Benefit instead. If you or your partner or civil partner are claiming benefits or tax credits you may be able to get a Sure Start Maternity Grant.

How much do you get?
Statutory Maternity Pay is paid for a maximum period of 39 weeks. It is paid:

at 90 per cent of your average gross weekly earnings with no upper limit for the first six weeks; and
for the remaining 33 weeks at either the standard rate of £117.18 or 90 per cent of your average gross weekly earnings (if this 90 per cent rate is less than the standard rate).

How it's paid
Your employer will usually pay you Statutory Maternity Pay in the same way and at the same time as your normal wages.

Maternity Pay is treated as normal pay so your employer will also deduct tax and National Insurance as usual.

For more information visit: http://www.direct.gov.uk