Qualifying for maternity pay (SMP)

When an employee is expecting a baby, they may be entitled to statutory maternity leave (SML) and statutory maternity pay (SMP Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks.). Employers can pay an additional amount as occupational maternity pay (OMP).

Statutory maternity leave (SML) is up to a total of 52 weeks consisting of:

• Ordinary maternity leave (OML) – first 26 weeks.

• Additional maternity leave (AML) – last 26 weeks.

The employee must take a minimum of 2 weeks leave after the baby is born.

Statutory maternity pay - Eligibility

To qualify for statutory maternity pay an employee must:

• Provide you with the correct notice that they intend to take SML/SMP.
  

• Provide proof that they are pregnant.

• Have worked for you continuously for at least 26 weeks up to the qualifying week.

• Have average weekly earnings of at least the lower earnings limit Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits. (LEL Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits.) for national insurance A system of contributions paid by workers and employers in the UK, which funds various state benefits, such as the State Pension and Jobseeker's Allowance..

Statutory maternity pay - Additional information

Notice period

At least 15 weeks before the baby is due, your employee must inform you they intend to start SML. Your employee doesn’t have to specify the length of SML they intend to take. You should assume this is the full 52 weeks. Notice of returning to work at the end of the 52 weeks SML is not required.

Medical evidence

Within 21 days of their SMP start date, your employee must provide you with one of the following:

• Letter from their doctor.

• Letter from their midwife.

• MATB1 The MAT B1 is a Medical Reference for SMP and is designed for the purpose of enabling a pregnant woman to claim SMP. It also confirms the actual date of birth for use when setting up SMP. certificate.

The baby due date, contained in these documents, is used to calculate eligibility for SMP.

Latest employment start date

This is the date 26 weeks before the Saturday of the qualifying week.

Qualifying week

This is the 15th week before the expected week of childbirth.

Relevant period to calculate average weekly earnings

An employee’s average weekly earnings in the relevant period determine if they earn enough to qualify for SMP. Relevant period is between two dates. Starting at the end of the period and working backwards:

• Date 1: The end of the relevant period is the last normal pay day on, or before the Saturday of the qualifying week.

• Date 2: Start of the relevant period is the day after the last normal pay day falling at least 8 weeks before the end of the relevant period.

Paying SMP

Statutory Maternity Pay (SMP) can be paid when an employee is taking maternity leave.

SMP can be paid for up to 39 weeks as follows:

• The first 6 weeks at 90% of their average weekly earnings (AWE).

• The remaining 33 weeks at the standard HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. rate or 90% of their average weekly earnings (whichever is lower).

An additional 13 unpaid weeks can be taken as part of statutory maternity leave. Employers can choose to pay more, this is occupational maternity pay (OMP).

If the employee is not eligible for SMP

Your must give the employee form SMP1 explaining why they cannot get SMP within 7 days of making the decision. Employees may be eligible for maternity allowance. External website

Good to know...

• The Qualifying week is the 15th week before the expected week of childbirth.

• Earliest SML/SMP can start is 11 weeks before the week baby is due.

• If the employee is off sick with a pregnancy related illness in the 4 weeks before the week baby due, SML/SMP must start the next day.

• SML/SMP must start the day after the baby is born if not already started.

• You can recover a percentage of statutory maternity, paternity, adoption and shared parental pay, back from HMRC. Small employers can claim compensation on top of this.

• Whether an employer is large or small is dependent on the amount of Class 1 Employees under State Pension age earning more than the threshold a week from one job - they’re automatically deducted by the employer. National Insurance contributions the last complete tax year.

• SMP is stopped if the employee is taken into police custody during their maternity pay period. It will not restart when they are discharged

• GOV.UK Guide: Maternity pay and leave External website

• GOV.UK Guide: Pregnant employees' rights External website

• GOV.UK Guide: Employee rights when on leave External website

• ACAS Guide: Managing your employee's maternity leave and pay External website