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 £120 (April 2021).
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 £151.97 (4th April 2021).
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.