Statutory Maternity Pay (SMP)

Statutory Maternity Pay (SMP)


What is it?

Can I get it?
How long is it paid for?
How much will I get?
How is my SMP worked out?
When does SMP start?


What is it?
SMP provides you with some money to help you to take time off work before and after the birth of your baby.
SMP is paid by your limited company.

Can I get it?
To get SMP you must have been:
Employed by your company into the qualifying week which is the 15th week before the week your baby is due; and
Employed by the same company continuously (some breaks do not interrupt continuity) for at least 26 weeks into the 15th week before the week your baby is due. Part weeks count as full weeks, and
Earning before tax an average of £87.00 a week for tax year 2007/8 and £90.00 a week in 2008/9. This is called the Lower Earnings Limit for National Insurance Contributions (NI) and is the amount you have to earn to qualify for benefits. You have to earn more than this amount before you actually start paying NI.

How long is it paid for?
SMP is paid for a continuous period of up to 39 weeks.

How much will I get?
SMP is paid for:


First 6 weeks
90% of your average weekly earnings with no upper limit.


Remaining 33 weeks
Standard rate or a rate equal to 90% of your average weekly earnings. You will get whichever rate is lower.

The standard rate from 6 April 2008 is £117.18 per week.

SMP is earnings, so your company will deduct income tax and National Insurance contributions.

How is my SMP worked out?
The important date for working out your SMP is the date your baby is due not when your baby is actually born. The week in which your baby is due is referred to as the EWC – expected week of childbirth.
Your companywill look at your gross earnings paid to you in a set period. This is usually the eight week period up to and including the 15th week before your EWC. The period your employer uses may vary depending on how often you are paid –weekly, monthly or other intervals.


When does SMP start?
The earliest date that SMP can start is from the 11th week before the week your baby is due and the latest from the day following the birth.
If you continue to work after the 11th week before the week your baby is due you can choose when you want your SMP to start. SMP will start from any day you choose, once you have stopped work to have your baby. This means that your SMP should start from the first day of your maternity leave.

Remember that this website is only a general guide to benefits and schemes, and is not a full and authoritative statement of the law. We have made every effort to ensure that the information on this website is correct at the date shown on this page. However, changes in the law may make the website become gradually less accurate.


SAIL Business Solutions can help you in applying for advance funding from HMRC and calculate the amount of SMP you are entitled to. Please contact Marise on 020 8 241 3495 or marise@sailsolutions.co.uk should you require assistance in calculation and arranging advance funding of your SMP.