Statutory Maternity Pay
Statutory Maternity Pay (SMP) is UK maternity pay for 39 weeks: 6 weeks at 90% of earnings then 33 weeks at £184.03/week or 90% (whichever is lower).
legal-terms
Category
intermediate
Difficulty
6 min read
Read time
2025-01-15
Updated
Definition
Short definition
Statutory Maternity Pay (SMP) is UK maternity pay for 39 weeks: 6 weeks at 90% of earnings then 33 weeks at £184.03/week or 90% (whichever is lower).
Detailed explanation
Statutory Maternity Pay (SMP) is the legal minimum maternity pay UK employers must provide to eligible employees taking maternity leave.
SMP is paid for 39 weeks: first 6 weeks at 90% of average weekly earnings, then 33 weeks at £184.03/week or 90% of earnings (whichever is lower). The 2024/25 lower rate is £184.03.
To qualify, employees must have worked for employer at least 26 weeks by the 15th week before due date, earn at least £123/week on average, and give proper notice.
Practical guidance
How it works
Employee notifies employer, provides MATB1 form, employer calculates entitlement, pays through payroll, reclaims from HMRC.
Best practices
Request MATB1 form by 25 weeks
Calculate average earnings correctly
Process HMRC reclaim monthly
Consider enhanced maternity pay
Plan cover and handover
Legal context
Legal basis
Social Security Contributions and Benefits Act 1992
Jurisdiction: United Kingdom
Key provisions
39 weeks payment period
6 weeks at 90% of average earnings
33 weeks at £184.03 or 90% (lower)
26 weeks service by qualifying week
Minimum earnings £123/week average
Employer can reclaim 92-103% from HMRC
Official source
Frequently asked questions
How much is SMP?
6 weeks at 90% of average weekly earnings, then 33 weeks at £184.03/week or 90% of earnings (whichever is lower). The 2024/25 lower rate is £184.03.
Can I get SMP if I dont return to work?
Yes, you keep all SMP even if you dont return. SMP is based on service before maternity leave, not commitment to return. You may need to repay enhanced maternity pay though.
Related glossary terms
Maternity Leave
Maternity leave is time off work for pregnant employees before and after childbirth, with statutory protections and pay entitlements.
Paternity Leave
Paternity leave is time off work for fathers or partners following the birth or adoption of a child.
Shared Parental Leave
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them in the first year after their child's birth or adoption.