Statutory Maternity Pay (SMP)

Women expecting a baby who satisfy the qualifying conditions are entitled to a maximum of 39 weeks SMP.

The first six weeks of Statutory Maternity Pay (SMP) are paid at 90% of the employee’s average weekly earnings (AWE).  The statutory weekly rate for the remaining 33 weeks will be the lower of 90% of AWE or £184.03 (from April 2024).

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: 04 April 2024