Maternity Pay ( for babies due on or before 31/3/2007)

What is Maternity Pay?

SMP (Statutory Maternity Pay) is the pay paid by an employer for a maximum of 26 weeks. An employee must have worked for an employer in the 15^th week before the week the baby is due.

Who is entitled to SMP?

• An employee must have been employed by the same employer without a break for at least 26 weeks into the 15^th week before the week the baby is due.
• An employee must have average earnings before tax of £84.00 per week

When can SMP be paid?

The earliest SMP can be paid is 11 weeks before the baby’s expected due date.

The latest SMP can be paid is the day following the birth.

How much is SMP?

An employee who is entitled to SMP will receive:

• 90% of their average weekly earnings for six weeks
• The lower of £108.85 or 90% of their average weekly for the remaining twenty weeks.