Statutory Maternity Pay (SMP)

Women expecting a baby on or after 6th April 2008 who satisfy the qualifying conditions are entitled to a maximum of 39 weeks SMP.

These include having average weekly earnings of £118.00 (April 2019).

The weekly rate is:

  • First 6 weeks of payment - 90% of employee’s average weekly earnings
  • Remaining 33 weeks - Pay the lower of: 90% of average weekly earnings, or £148.68 (April 2019).

If you an issue with or a query about a payment, you should contact the HMRC statutory payment dispute team.  Details of how to do so can be accessed at the link below.    

Last updated: 05 June 2019