Statutory Maternity Pay (SMP)
Last updated April 2008
- What is it?
- Can I get it?
- How long is it paid for?
- How much will I get?
- How is my SMP worked out?
- When does SMP start?
- Changes that will effect the start of SMP
- How do I claim?
- How is it paid?
- What else should I know?
- What happens if my employer says I do not qualify for SMP?
- I am already getting it. What happens if:
- I return to work for my employer for a day or a few weeks before the end if my SMP?
- I start work in a new job for another employer?
- I go to live abroad or visit?
- I go into hospital?
- I start voluntary work?
- I go into a care home?
- I am sent to prison or arrested?
- What happens if I am sick at the end of my SMP?
- More information
- Other help
- Employers - infromation about SMP
What is it?
SMP provides you with some money to help you to take time off work before and after the birth of your baby.
SMP is paid by your employer.
Can I get it?
To get SMP you must have been:
- Employed by your employer into the qualifying week which is the 15th week before the week your baby is due; and
- Employed by the same employer employer continuously (some breaks do not interrupt continuity) for at least 26 weeks into the 15th week before the week your baby is due. Part weeks count as full weeks, and
- Earning before tax an average of £87.00 a week for tax year 2007/8 and £90.00 a week in 2008/9. This is called the Lower Earnings Limit for National Insurance Contributions (NI) and is the amount you have to earn to qualify for benefits. You have to earn more than this amount before you actually start paying NI.
If you are employed you can read more about how long you must work for your employer and how to work out your average earnings in leaflet NI 17A – A guide to Maternity Benefits.
There are no age limits to qualify for SMP. If you are under 16 and satisfy the rules you can qualify for SMP from your employer.
How long is it paid for?
SMP is paid for a continuous period of up to 39 weeks.
How much will I get?
SMP is paid for:
| First 6 weeks | 90% of your average weekly earnings with no upper limit |
| Remaining 33 weeks | Standard rate or a rate equal to 90% of your average weekly earnings. You will get whichever rate is lower. |
The standard rate from 6 April 2008 is £117.18 per week.
SMP is earnings so your employer will deduct income tax and National Insurance contributions. Your employer may also make other deductions that would be made from your pay such as Trade union subscriptions and pension contributions.
How is my SMP worked out?
The important date for working out your SMP is the date your baby is due not when your baby is actually born. The week in which your baby is due is referred to as the EWC – expected week of childbirth.
Your employer will look at your gross earnings paid to you in a set period. This is usually the eight week period up to and including the 15th week before your EWC. The period your employer uses may vary depending on how often you are paid –weekly, monthly or other intervals.
As a result of a judgement by the European Court of Justice, if your employer awards a pay rise which is effective at any time from the start of the set period used to work out your SMP and the end of your maternity leave your employer must work out your SMP again and pay you any balance due to you. For more information about this judgement and its impact on your SMP see some questions and answers about the ECJ Judgment.
See leaflet NI 17A – A Guide to Maternity Benefits or speak to your employer for more details of how your SMP is worked out.
When does SMP start?
The earliest date that SMP can start is from the 11th week before the week your baby is due and the latest from the day following the birth.
If you continue to work after the 11th week before the week your baby is due you can choose when you want your SMP to start. SMP will start from any day you choose, once you have stopped work to have your baby. This means that your SMP should start from the first day of your maternity leave.
Changes that will affect the start of SMP
The start of your SMP will change if:
- your baby is born before the start of the 11th week or before the date you chose to start your SMP pay period. If this happens SMP will start from the day following the birth of your baby.
- you are absent from work because of your pregnancy at the start of or in the 4 weeks before the week your baby is due. If this happens SMP will start from the day following the first complete day you are off work for a pregnancy related reason in that 4 week period.
If you are entitled to SMP and you are made redundant or you leave your employment:
- after the start of the 15th week before the week your baby is due but before the start of the 11th week – SMP will start from the beginning of the 11th week before the week your baby is due
- at any time after the start of the 11th week before the week your baby is due and before the start of your maternity pay period, your SMP will start from the day after you left your employment.
How do I claim?
You must tell your employer when you want your maternity pay and leave to start. You should do this by the 15th week before the week your baby is due.
You can change your mind about the date you wish your SMP to start but you must still give your employer at least 28 days notice of the new date.
You must also provide your employer with medical evidence of when your baby is due. This is normally on maternity certificate MATB1. The earliest that this certificate may be issued by your doctor or midwife is 20 weeks before the week in which your baby is due (around the 21st week of your pregnancy).
You should normally give your employer this evidence no later than 3 weeks after the date your SMP was due to start. Your employer cannot pay you SMP without this evidence.
For further information about telling your employer you want SMP and evidence you need to give him, please see leaflet NI 17A – A guide to Maternity Benefits or speak to your employer.
How is it paid?
Your employer will pay SMP to you in the same way and at the same time as normal wages. Discuss this with your employer so you know how you will be paid.
What else should I know?
If you have more than one job, you may be able to get SMP from each employer.
If you leave your employment or are made redundant at anytime after the start of the 15th week before the week your baby is due your employer must pay SMP to you if you qualify for it.
If you do not intend to return to work for the employer paying SMP to you, you can still get SMP. You do not have to repay SMP if you decide not to return to work.
Entitlement to SMP does not affect your right to any other maternity payments provided by your employer. But SMP will count towards any maternity payments your employer pays you.
If you are part of a salary sacrifice arrangement with your employer see NI17A – A Guide to Maternity Benefits.
If you work outside the United Kingdom (UK) for a UK employer you may be able to get SMP if your employer pays NI contributions for you, or would pay if your earnings were higher.
If you worked for a UK employer both in the European Economis Area (EEA) and the UK and actually work in the UK in the 15th week before your expected week of childbirth you may get SMP even if your employer has not paid NI contributions for you.
If you cannot get SMP (from any employer if you have more than one employer) and have recently been employed or are self-employed, you may be able to get Maternity Allowance from Jobcentre Plus.
Maternity Leave
If you are an employee you are entitled to 26 weeks Ordinary Matenity Leave, followed by a further 26 weeks Additional Maternity Leave. You can find more information on Maternity Leave on the Directgov website:
Paternity Leave and Pay
If your partner is working for an employer they may be entitled to 2 weeks Statutory Paternity Leave and Pay, where the conditions are satisfied. You can find more information Paternity Leave and Pay on the Directgov website:
What happens if my employer says I do not qualify for SMP?
Your employer will tell you why they cannot pay SMP to you. They must give you form SMP1 explaining the reason. You may be able to get Maternity Allowance. You will need to send form SMP1 to Jobcentre Plus with your Maternity Allowance (MA) claim form.
If you believe your employer’s decision not to pay SMP to you was wrong, then you should talk to your employer. If you cannot resolve the problem contact HM Revenue & Customs Statutory Payments Disputes Team on 0191 2255221.
I am already getting it. What happens if:
I return to work for my employer for a day or a few weeks before the end of my SMP?
You are allowed to work up to 10 days during your Maternity Pay Period for the employer paying your SMP without losing SMP. These days are called Keeping in Touch days (KIT). Once you have used your 10 days and you do further work for that employer, you will lose SMP for each week in your Maternity Pay Period in which you do that work.
This also means that if you work your 10th KIT day and do a further days work in the same week, you will lose SMP for that week, as you would have exceeded the 10 day maximum in that week. (In the Maternity Pay Period a week means any period of 7 days. So if your SMP started on a Thursday, a week runs from Thursday to Wednesday)
I start work in a new job for another employer?
- If you start work for a new employer before your baby is born, your SMP is not affected.
- After the baby is born, if you work for an employer who did not employ you in the 15th week before the week your baby was due, your SMP must stop. You must tell the employer paying you SMP.
I go to live abroad or visit?
If you are already getting SMP and go abroad, your employer will still pay you SMP.
I go into hospital?
SMP is not affected if you go into hospital.
I start voluntary work?
SMP is not usually affected by voluntary work.
I go into a care home?
SMP is not affected if you go into a care home.
I am sent to prison or arrested?
SMP will end. But you will be able to claim Maternity Allowance.
What happens if I am sick at the end of my SMP?
Claim Statutory Sick Pay (SSP) from your employer. Normal rules for payment will apply. If you are not entitled to SSP, you will need to make a claim for Incapacity Benefit. Your employer will give you form SSP1 to explain why you are not entitled to SSP.
More information
For more detailed information see leaflet NI 17A – A Guide to Maternity Benefits available on this site.
If you are an employee you can get information about SMP from the HM Revenue and Customs employee helpline, 0845 302 1479.
Other help
- Council Tax Benefit
- Housing Benefit
- Incapacity Benefit (this link will take you to the Jobcentre Plus website)
- Income Support (this link will take you to the Jobcentre Plus website)
- Maternity Allowance (this link will take you to the Jobcentre Plus website)
- Sure Start Maternity Grant
Employers - information about SMP
For details on how to administer and pay SMP, visit HM Revenue & Customs website at: www.hmrc.gov.uk/employers/employee_pregnant.htm
You can also get in touch with your local HM Revenue & Customs office for more information. Or phone the employers Helpline on: 0845 7 143 143.
You can download SMP1 (explains why your employee cannot get SMP) form in PDF format. This form does not apply in Northern Ireland. Please choose a form from the options below.
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If you want to print out a form to fill in with a pen (38KB) 
The form comes with notes that will help you fill in the form and tell you where to send the completed form.
If you are having technical difficulties:
- downloading the form
- printing a hard copy
- Please contact the eService Helpdesk.
Remember that this website is only a general guide to benefits and schemes, and is not a full and authoritative statement of the law. We have made every effort to ensure that the information on this website is correct at the date shown at the top of the page. However, changes in the law may make the website become gradually less accurate.