Maternity pay
What is Statutory Maternity Pay?
Statutory Maternity Pay also known as SMP is paid by your employer. Your
employer may claim back 92% of the SMP paid out by deducting that percentage
from National Insurance contribution payments due to the Inland Revenue.
Small employers may claim back 104.5% if their total National Insurance
liability in the previous tax year was no more than £40,000.
If your employer needs further information then they can receive the employers'
helpbook 'Pay and time off work for babies due or born after 6 April 2003'
from the Inland Revenue using the following orderline:
Telephone 08457 646 646
Employers may also call the Employers
Helpline for advice on SMP:
Telephone 08457 143 143 .
Who will qualify?
You can be either full and part-time, pregnant or have just given birth.
You are entitled to a maximum of 26 weeks statutory maternity pay (SMP)
if:
- You have worked for your employer for
a continuous period of at least 26 weeks ending with the qualifying
week which is 15 weeks before the expected week of childbirth.
- Your average weekly earnings in the
eight weeks up to and including the qualifying week must have been at
least equal to the lower earnings limit for National Insurance contributions.
If a pregnant employee does not qualify
for SMP they may be entitled to Maternity Allowance instead. This is paid
direct to the woman by the Social Security/Jobcentre Plus Offices. If
they are not entitled to SMP or Maternity Allowance, they may be able
to claim income support or other benefits.
What can I expect to receive?
The first six weeks of statutory maternity pay are paid at 90% of the
employee's average weekly earnings.
The remaining twenty weeks are paid at the SMP standard rate (currently
£102.80 per week), or 90% of the woman's average weekly earnings
if lower.
Once entitlement to SMP has been established
in the qualifying week, the employer is obliged to pay it, even if an
employee were to leave before she wants her SMP to start. If an employee
decides not to return to work after her maternity leave, she does not
have to pay back her SMP.
When should Statutory Maternity Pay
be paid?
SMP is only payable when an employee is absent from work. If an employee
does any work for her employer in any particular week she is disqualified
from receiving SMP for that week. Any SMP lost in this way is always lost
at the standard rate first.
What must I do to receive Statutory
Maternity Pay?
You must notify your employer no later than the end of the 15th week before
the week your baby is due or as soon as reasonably practicable:
You must notify:
- That you are pregnant
- When the expected week of childbirth
will be (in writing if requested)
- when you intend maternity leave to
begin (in writing if requested)
- Give notice for Statutory Maternity
Pay at the same time as for Maternity Leave.
To qualify for Statutory Maternity
Pay only:
- You must give at least 28 days' notice
of the date you expect your SMP to start
- Medical evidence of her pregnancy.
You can change your leave dates if you
give 28 days notice.
Are pregnant women entitled to sick
pay?
Generally there is no legal requirement to salary when an employee is
absent from work due to sickness, other than Statutory Sick Pay, that
is unless the employee's contract of employment states that the company
have their own company sick pay policy. Because there is no law on company
sick pay, the company may implement whatever policy they choose, as long
as it does not discriminate on the grounds of sex, race or disability
(click here for more on sick pay).
However, a woman in receipt of SMP or
Maternity Allowance is disqualified from receiving SSP - even if she resumes
work in that 26 week period. She must revert to SMP or Maternity Allowance.
Further Information:
Maternity Rights: A guide for employers and employees (PL958 Rev 9) (590Kb)
on the Department of Trade and Industry website.
The Tiger website 
www.tiger.gov.uk.
The Maternity Alliance
Telephone 020 7588 8582
www.maternityalliance.org.uk.
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