NI17A - A guide to Maternity Benefits
Statutory Maternity Pay (SMP)
Twins or multiple births
If you are expecting more than one baby, your entitlement to SMP is exactly the same as if you were expecting only one.
Stillbirths
Even if your baby survives only for an instant it is a live birth and you will still be entitled SMP if you qualify for it.
If your baby is stillborn earlier than the 25th week of your pregnancy you will not be able to get any SMP. But you may be able to get Statutory Sick Pay. Talk to your employer.
If your baby is stillborn after the start of the 25th week of your pregnancy, you are entitled to the same SMP you would have received if your baby had been born alive.
Mariners and continental shelf workers
You will not get SMP if you are a mariner on a foreign-going vessel or deep sea fishing vessel employed by a UK employer while under a contract for which your employer pays a special low rate of NI contributions. See leaflet on Seafarers available from HM Revenue & Customs website www.hmrc.gov.uk
If you are a continental shelf worker or a mariner employed by a UK employer trading within the near continental limits you are covered by the SMP scheme.
Moreover, if your baby is born early or you cannot be returned to the mainland when your MPP is due to start, you will be regarded as if you were in the UK.