Statutory Maternity Pay Calculator
Calculate UK Statutory Maternity Pay entitlement. Check higher and lower rate periods, and total SMP payable for your employees.
Average weekly earnings over the 8-week reference period. Must be at least £123/week.
Earliest start is 11 weeks before the due date
Enter average weekly earnings to calculate SMP
Understanding Statutory Maternity Pay
SMP Eligibility Requirements
To qualify for Statutory Maternity Pay, an employee must have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before the expected week of childbirth (known as the qualifying week). They must also earn at least £123 per week on average (the Lower Earnings Limit) and provide correct notice and proof of pregnancy (usually a MATB1 certificate from their midwife or GP).
How SMP is Calculated
SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings with no cap. The remaining 33 weeks are paid at the lower of £187.18 per week or 90% of average weekly earnings. Average weekly earnings are calculated over the 8-week period ending on the last payday before the qualifying week.
When SMP Can Start
Maternity leave and SMP can start from 11 weeks before the expected week of childbirth. The employee chooses when to start, but it will automatically begin if they are off work for a pregnancy-related illness in the 4 weeks before the due date, or on the day after the baby is born if the baby arrives early.
Maternity Allowance Alternative
Employees who do not qualify for SMP (for example, because they have not worked for their employer long enough or earn below the Lower Earnings Limit) may be eligible for Maternity Allowance instead. This is paid by the Department for Work and Pensions and is currently £187.18 per week or 90% of average weekly earnings, whichever is lower, for up to 39 weeks.
Employer Responsibilities
Employers are responsible for paying SMP through their normal payroll. SMP is subject to tax and National Insurance. Employers can recover most or all of the SMP paid: small employers (those paying £45,000 or less in Class 1 NICs) can recover 103% of SMP, while larger employers can recover 92%. Recovery is made through the employer's regular HMRC payments.
Maternity Pay FAQ
Can I get SMP if I don't plan to return to work?
Yes. You are entitled to SMP regardless of whether you plan to return to work after maternity leave. However, if your employer has an enhanced maternity pay scheme, they may require you to repay the enhanced element (not the statutory element) if you do not return.
Is SMP taxable?
Yes, SMP is subject to income tax and National Insurance contributions, just like normal pay. Your employer will deduct these through the normal payroll process. You will also continue to accrue holiday during your maternity leave.
What if I have more than one job?
You may be entitled to SMP from each employer, provided you meet the qualifying conditions with each one. Each employer assesses your eligibility independently based on your employment with them.
Can I work during maternity leave?
You can work up to 10 "Keeping in Touch" (KIT) days during your maternity leave without it affecting your SMP. You and your employer must agree on these days and any additional pay. Working more than 10 KIT days will cause you to lose SMP for each additional week in which you work.
Related HR Terms
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