Statutory Maternity Pay (SMP) is paid by employers to support employees during their maternity leave. It provides financial assistance for up to 39 weeks, allowing mothers to take time off work to care for their newborn while still receiving a portion of their wages.

SMP is intended to help new mothers financially while they are away from work, allowing them to focus on their family without the immediate pressure of returning to their job. Employers are responsible for paying SMP and can reclaim most, or all, of the cost from the government.

To qualify for Statutory Maternity Pay (SMP), you must meet the following criteria:

Employment:

You must be an employee and have worked for your employer for at least 26 weeks up to the 15th week before your baby is due (known as the "qualifying week").

Earnings:

You must earn at least £123 per week (before tax) on average during the 8 weeks (or 2 months) leading up to the end of the qualifying week.

Notice:

You must give your employer at least 28 days' notice of when you want to start your maternity leave and SMP.

Proof of Pregnancy:

You must provide your employer with a MATB1 certificate (from your doctor or midwife) confirming your pregnancy and the due date.

If you meet all these criteria, you will be eligible for Statutory Maternity Pay. If you do not qualify, you may be eligible for Maternity Allowance instead.

Statutory Maternity Pay (SMP) is paid by your employer in the same way as your usual wages, either weekly or monthly, depending on your employer’s payment schedule. It is subject to tax and National Insurance contributions, just like your regular earnings.

For the first 6 weeks, SMP is paid at 90% of your average weekly earnings (before tax). After that, for the remaining 33 weeks, it's either £172.48 per week or 90% of your average weekly earnings, whichever is lower. SMP is subject to tax and National Insurance contributions in the same way as your usual wages.

Your employer can reclaim the majority, or all, of the SMP costs from the government.

If you have a miscarriage before the end of the 24th week of pregnancy, you are not entitled to Statutory Maternity Pay (SMP) or maternity leave. However, you may be able to take sick leave and receive Statutory Sick Pay (SSP) or other forms of support, depending on your circumstances.

If the miscarriage occurs after the 24th week, it is classified as a stillbirth, and you are entitled to the same rights as if your baby had been born alive. This means you would still qualify for SMP and maternity leave, providing you meet the usual eligibility criteria.

It’s important to speak to your employer and seek advice on the support available if you experience a miscarriage.

What to Do if Your Employee's Baby is Born Early

If your employee's baby is born early, there are special rules for providing medical evidence and starting Statutory Maternity Pay (SMP), but all other conditions remain the same.

Notification of Birth:

Your employee may not have been able to give you advance notice, but they should inform you of the birth as soon as possible.

Providing Evidence:

Your employee needs to give you proof of the baby's due date and actual date of birth. This is usually done with a MATB1 form (maternity certificate), but you can also accept a birth certificate as proof of the date of birth.

Time Frame for Evidence:

The employee should provide this evidence within 21 days of the birth. If this isn’t possible, they must do so as soon as they can, but no later than 13 weeks after the start of the SMP pay period.

When SMP Starts:

Maternity leave and SMP will start the day after the baby is born.

Baby Born Before or During the Qualifying Week (QW)

If the baby is born before or during the qualifying week (QW), the following conditions apply:

Medical Evidence:

Your employee must provide evidence of both the due date and the actual birth date, usually with a MATB1 certificate. Any document signed by a doctor or midwife with the due date is acceptable, but a birth certificate alone only proves the birth date, not the due date.

Employment Duration:

If the baby is born early, your employee will still be treated as if they had worked for you for 26 continuous weeks by the time of birth.

Average Weekly Earnings (AWE):

When calculating their AWE, use the birth date instead of the qualifying week.

Providing Evidence:

The employee should give you medical evidence within 21 days of the SMP pay period starting, or as soon as possible, but no later than 13 weeks after the SMP period begins.

By following these guidelines, you can ensure the correct process is followed when an employee's baby is born early.