Understanding Statutory Maternity Pay (SMP) in the UK

What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is the legal minimum your employer must pay you while you’re on maternity leave.

If you’re pregnant, you’re entitled to a year of Statutory Maternity Leave, no matter how long you’ve been working for your employer. However, you are only entitled to maternity pay for 39 of the 52 weeks you can take as leave.

Are you eligible for Statutory Maternity Pay (SMP)?

SMP eligibility depends on whether you:

• Earn on average at least £123 a week
• Have worked for your employer continuously for at least 26 weeks when you reach the 15th week before your due date (the ‘qualifying week’)
• Give the correct notice and proof that you’re pregnant

You must give your employer at least 28 days’ notice that you’re pregnant. You must also show either a letter from your doctor or midwife or a MATB1 certificate. Your midwife or doctor will give you this no more than 20 weeks before the due date.

You won’t receive Statutory Maternity Pay in the UK if you’re self-employed. But you might get Maternity Allowance instead.

How much SMP will you receive? Your SMP amount will change during your maternity leave. It’s paid for up to 39 weeks and after this point, your employer doesn’t have to pay you anything.

The table below outlines how much SMP you’ll get in the 2024/25 tax year:

You can use the government’s maternity pay calculator to work out exactly how much you’ll get. This can also be used for Statutory Paternity Pay and Leave, plus Maternity Allowance.

What is enhanced maternity pay?

Some employers offer enhanced maternity pay and will pay more than the statutory amount. Charity Pregnant Then Screwed says there are three main ways in which this is done:

• Full pay for six weeks, then 33 weeks at standard rate SMP
• Full pay for 12/13 weeks, then 27/26 weeks at standard rate SMP
• Full pay for 13 weeks, then 13 weeks at half pay and standard rate SMP for the remaining 13 weeks

Bigger companies may pay even more generous enhanced maternity pay. Dear Bump reports that the most common maternity pay in the FT100 companies is six months of full pay.  Speak to your HR department or check your contract to find out whether your company offers enhanced maternity pay and how much.

How to apply for SMP

You’ll need to claim SMP through your employer. It’s important to follow the necessary steps carefully to ensure you don’t miss any key deadlines.

Step-by-step guide

1. Tell your employer you’re pregnant. Tell your employer when the baby is due and when you want to start your maternity leave.
2. Confirm your pregnancy. You need to provide a letter or MATB1 form from your doctor or midwife at least 15 weeks before the due date.
3. Give notice. You need to give at least 28 days’ notice of when you want your maternity pay to start. Your employer must confirm within 28 days how much SMP you’ll get and when it will start and end.

Rights and responsibilities

Before you claim Statutory Maternity Pay, make sure you’re aware of all your maternity rights.

Employee rights during maternity leave

Thanks to the Employment Rights Act, you’re still entitled to all your usual employee rights during pregnancy and maternity leave. This includes:

• Paid holiday
• Pension contributions
• Other employee benefits, such as medical insurance and gym membership
• Pay rises

You will also be protected by law against unfair treatment and dismissal.

Employer's obligations

While you’re on maternity leave, your employer must protect you from redundancy for 18 months.

If you return to work within 26 weeks after maternity leave, you’re entitled to return to the same job. If you return after that, your employer must let you return to work, and they can’t offer you a different job if:

• Your job still exists
• Your job would still exist if you hadn’t gone on maternity leave
• The new job isn’t something you could do
• The new job has worse conditions or pay

You can find out more about your maternity rights on the Acas website.

Leaving your job

If you decide not to return to your job after maternity leave, you won’t need to pay back your SMP. However, if you have received enhanced maternity pay, you should check with your employer whether any of it needs to be paid back.

If you lose the baby

If your baby is stillborn after the first 24 weeks of pregnancy, you can still get up to 52 weeks of Statutory Maternity Leave and Pay.

You may also be able to get Statutory Parental Bereavement Leave or Pay.

If you have a miscarriage in the first 24 weeks of pregnancy, you won’t be able to get statutory pay or leave. But your employer might still offer you paid leave during this difficult time.

Comparing SMP with Maternity Allowance

If you don’t qualify for SMP, you might be able to get Maternity Allowance. You could get this if you’re self-employed or if you have low earnings or stopped working recently.

Like SMP, you can get Maternity Allowance for up to 39 weeks. Unlike SMP, there’s no higher payment for the first six weeks.

If you’re employed or recently stopped working, you’ll get £184.03 a week or 90% of your average earnings, whichever is less.

If you’re self-employed, you’ll get between £27 and £184.03 a week, depending on how many Class 2 National Insurance contributions you’ve made.

To get the full amount, you’ll need to have:

• Been registered with HM Revenue and Customs (HMRC) for at least 26 weeks in the 66 weeks before your baby is due
• Paid Class 2 National Insurance contributions for at least 13 of the 66 weeks before the baby is due

What is Shared Parental Leave and Pay?

You can now choose to apply for Shared Parental Leave and Pay with your partner if you prefer. This lets you share up to 50 weeks of leave and up to 37 weeks of pay between you.

To qualify you must be eligible for one of the following:

1. Maternity pay or leave.
2. Adoption pay or leave.
3. Maternity Allowance.

You or your partner must also have worked for the same employer for 26 weeks by the 15th week before the baby is due. In addition, you or your partner must stay with the same employer until shared parental leave starts.

During the 66 weeks before the baby is due, the other parent must:

• Have worked for 26 weeks
• Have earned at least £390 per week in total over 13 of those weeks
  

FAQs about Statutory Maternity Pay

What to do if your application is denied

If your employer decides you’re not eligible for SMP, it must give you form SMP1 within seven days of the decision. Your employer must also tell you why your application was denied. You may be able to claim Maternity Allowance instead.

If you think the decision is wrong, you can call HMRC’s Statutory Dispute Team on 0300 322 9422. You can ask for a formal decision on your employer’s refusal. If your employer is found to be in the wrong, it can be ordered to pay SMP.

Can you work while receiving SMP?

You can work on a self-employed basis while receiving SMP. You can also work a maximum of 10 paid ‘keeping in touch’ (KIT) days with your employer, without affecting your maternity pay.

If you have more than one job, you may be entitled to SMP from both employers. In this case, you don’t have to take your maternity leave at the same time. So, you could work for your second employer while still receiving SMP from your first.

Can I get more SMP if I have more than one baby?

If you have more than one baby, such as twins or triplets, you’ll get the same amount of SMP as someone who has only had one baby.

How does SMP affect your tax and National Insurance?

SMP is usually paid in the same way and at the same time as your normal salary. As it’s treated as earnings, your employer will take off income tax and National Insurance contributions.

Summary: Preparing for maternity leave financially

If you’re pregnant, it’s important to understand how much maternity pay you’ll be entitled to. This will help you to work out how much maternity leave you can afford to take.

Check your employment contract or speak to a member of your company’s HR team to find out whether your employer offers SMP as well as enhanced maternity pay, or only SMP. That way, you’ll know how much income you’ll get each month and can start budgeting in preparation.

You can find out more about maternity pay and what you’re entitled to on the NHS website.