Maternity Pay ( for babies due on or after 1/4/2007)

What is Maternity Pay?

SMP (Statutory Maternity Pay) is the pay paid by an employer for a maximum of 39 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 £112.75 or 90% of their average weekly for the remaining twenty seven weeks.

What are KIT days?

• KIT (Keeping in touch) days allows an employee to work up to and be paid for a maximum of 10 days during her leave without losing her maternity pay.
• An employer does not have to offer these days.
• An employee can not be forced to work or penalised for not working KIT days.

Who is entitled to Maternity Leave?

• All pregnant employees are entitled to take up to one year’s maternity leave, regardless of length of service.