UK Statutory Maternity Pay (SMP) & SPP Calculator

1. What are the qualifying conditions for Statutory Maternity Pay (SMP)?

To qualify for SMP, you must satisfy three key legal conditions:

• Earn at least the Lower Earnings Limit (LEL - £123 per week) in the 8-week relevant calculation period.
• Have been employed continuously by the same employer for at least 26 weeks leading into the 15th week before the expected week of childbirth.
• Give your employer proper statutory notice (usually at least 15 weeks before the baby is due) with proof of pregnancy (form MAT B1).

2. How is SMP phased over 39 weeks?

SMP is paid for up to 39 weeks:

• Weeks 1 to 6: Paid at 90% of your average weekly earnings (AWE) before tax, with absolutely no maximum statutory ceiling.
• Weeks 7 to 39: Paid at the statutory flat rate of £184.03 per week, or 90% of your AWE if lower.
• Weeks 40 to 52: You are legally entitled to take an additional 13 weeks of statutory maternity leave, but these final 13 weeks are completely unpaid by the government.

3. How do employers recover SMP from HMRC?

Employers can reclaim statutory payments on their monthly PAYE submissions. Most employers can recover 92% of statutory payments. However, businesses that paid £45,000 or less in total Class 1 National Insurance in the previous tax year qualify for Small Employers' Relief and can reclaim 103% (recovering the entire payment plus a 3% compensation for the employer's national insurance contributions).