NI17A - A guide to Maternity Benefits
Statutory Maternity Pay (SMP)
National Insurance credits while you are getting SMP
Keep a note of the period during which you received SMP. If you were not paying or treated as paying NI contributions during this period, credits may be awarded later to keep your NI record in order and entitle you to other benefits in later years.
These credits will only be needed if your National Insurance record is deficient in the tax year or years when you received SMP.
If you are a married woman paying reduced rate NI contributions you will not be able to get NI credits.
Contact the HM Revenue & Customs office if you think you need these credits.
