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 all weeks after this will be the lower of 90% of AWE or £172.48 (from April 2023).
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.