NI17A - A guide to Maternity Benefits
Statutory Maternity Pay (SMP)
SMP amount
If you satisfy all the conditions you will be entitled to SMP for a maximum period of 39 weeks.
The amount you get depends on your earnings. The first 6 weeks of SMP are earnings related and you will get a weekly rate equal to 90 per cent of your average weekly earnings (there is no upper limit). The remaining 33 weeks are paid at the weekly standard rate SMP of £136.78 (from 7 April 2013) or the earnings related rate if this is less than standard rate SMP.
Deductions from SMP
SMP is treated as earnings, so your employer will make any deductions (such as income tax and NI contributions) that are due. Your employer can also make other deductions from your SMP, for example pension contributions or trade union subscriptions.
