Statutory Maternity Pay

 

Examples to illustrate the effects of the implementation of the changes to SMP

Example 1
Baby due on 5 April 2003
Expected Week of Childbirth is therefore 30 March 2003 to 5 April 2003.
The Qualifying week is therefore 15 December 2002 to 21 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on current rules.
18 weeks of payment. Payment weeks always run from Sunday to Saturday

Woman starts her maternity leave on Friday 7 March 2003 in accordance with notice given to her employer.
Her Maternity Pay Period starts on Sunday 9 March 2003 and ends on Saturday 12 July 2003
Her average weekly earnings are £100
SMP due is:

From Sunday 9 March 2003 to Saturday 5 April 2003

4 weeks @ £90 [higher rate = 90% of average weekly earnings]

From Sunday 6 April 2003 to Saturday 19 April 2003

2 weeks @ £90 [earnings related rate = 90% of average weekly earnings]

From Sunday 20 April 2003 to Saturday 12 July 2003

12 weeks @ £90 [earnings related rate is less than standard rate of £100]

Example 2
Baby due on 6 April 2003
Expected Week of Childbirth is therefore 6 April 2003 to 12 April 2003.
The Qualifying week is therefore 22 December 2002 to 28 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

Woman starts her maternity leave on Friday 7 March 2003 in accordance with notice given to her employer.
Her Maternity Pay Period starts on Sunday 9 March 2003 and ends on Saturday 6 September 2003
Her average weekly earnings are £100
SMP due is:

From Sunday 9 March 2003 to Saturday 5 April 2003

4 weeks @ £90 [higher rate = 90% of average weekly earnings]

From Sunday 6 April 2003 to Saturday 19 April 2003

2 weeks @ £90 [earnings related rate = 90% of average weekly earnings]

From Sunday 20 April 2003 to Saturday 6 September 2003

20 weeks @ £90 [earnings related rate is less than standard rate of £100]

Example 3
Baby due on 5 April 2003
Expected Week of Childbirth is therefore 30 March 2003 to 5 April 2003.
The Qualifying week is therefore 15 December 2002 to 21 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on current rules.
18 weeks of payment. Payment weeks always run from Sunday to Saturday

The baby is born early on Thursday 6 March 2003.
Her Maternity Pay Period starts on Sunday 9 March 2003 and ends on Saturday 12 July 2003.
Her average weekly earnings are £75

SMP due is:

From Sunday 9 March 2003 to Saturday 5 April 2003

4 weeks @ £75 [higher rate is underpinned by standard rate]

From Sunday 6 April 2003 to Saturday 19 April 2003

2 weeks @ £75 [earnings related rate is underpinned by transitional minimum rate as MPP started before 6 April 2003]

From Sunday 20 April 2003 to Saturday 12 July 2003

12 weeks @ £75 [earnings related rate is underpinned by transitional minimum rate as MPP started before 6 April 2003]

Example 4
Baby due on 6 April 2003
Expected Week of Childbirth is therefore 6 April 2003 to 12 April 2003.
The Qualifying week is therefore 22 December 2002 to 28 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

The baby is born early on Thursday 6 March 2003.
Her Maternity Pay Period starts on Friday 7 March 2003 and ends on Thursday 4 September 2003.
Her average weekly earnings are £75

SMP due is:

From Friday 7 March 2003 to Thursday 10 April 2003

5 weeks @ £75 [higher rate is underpinned by standard rate]

From Friday 11 April 2003 to Thursday 17 April 2003

1 week @ £75 [earnings related rate is underpinned by transitional minimum rate as MPP started before 6 April 2003]

From Friday 18 April 2003 to Thursday 4 September 2003

20 weeks @ £75 [earnings related rate is underpinned by transitional minimum rate as MPP started before 6 April 2003]

Example 5
Baby due on 5 April 2003
Expected Week of Childbirth is therefore 30 March 2003 to 5 April 2003.
The Qualifying week is therefore 15 December 2002 to 21 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on current rules.
18 weeks of payment. Payment weeks always run from Sunday to Saturday

The woman is forced to stop work on Wednesday 5 March 2003 because of high blood pressure due to her pregnancy.
Her Maternity Pay Period starts on Sunday 9 March 2003 and ends on Saturday 12 July 2003.
Her average weekly earnings are £200

SMP due is:

From Sunday 9 March 2003 to Saturday 5 April 2003

4 weeks @ £180 [higher rate = 90% of average weekly earnings]

From Sunday 6 April 2003 to Saturday 19 April 2003

2 weeks @ £180 [earnings-related rate = 90% of average weekly earnings]

From Sunday 20 April 2003 to Saturday 12 July 2003

12 weeks @£100 [standard rate]

Example 6
Baby due on 6 April 2003
Expected Week of Childbirth is therefore 6 April 2003 to 12 April 2003.
The Qualifying week is therefore 22 December 2002 to 28 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

The woman is forced to stop work on Wednesday 5 March 2003 because of high blood pressure due to her pregnancy. Her first day of absence from work because of a pregnancy related illness on or after the Sunday of the 4th week before the Expected Week of Childbirth is Monday 10 March 2003.
She is entitled to SSP from 5 March to 10 March.
Her Maternity Pay Period starts on Tuesday 11 March 2003 and ends on Monday 8 September 2003.
Her average weekly earnings are £200

SMP due is:

From Tuesday 11 March 2003 to Monday 7 April 2003

£180 [higher rate = 90% of average weekly earnings]

From Tuesday 8 April 2003 to Monday 21 April 2003

£180 [higher rate = 90% of average weekly earnings]

From Tuesday 22 April 2003 to Monday 8 September 2003

£100 [standard rate]

Example 7
Baby due 28 January 2003
Expected Week of Childbirth is therefore 26 January 2003 to 1 February 2003.
The Qualifying week is therefore 13 October 2002 to 19 October 2002. Lower earnings Limit which applies is £75.
Entitlement based on current rules.
18 weeks of payment. Payment weeks always run from Sunday to Saturday

The woman is forced to stop work on Wednesday 4 December 2002 because of high blood pressure due to her pregnancy. She is entitled to SSP from 4 December 2002 till 14 December 2002
Her Maternity Pay Period starts on Sunday 15 December 2002 and ends on Saturday 19 April 2003
Her average weekly earnings are £200

SMP due is:

From Sunday 15 December 2002 to Saturday 25 January 2003

6 weeks @ £180 [higher rate = 90% of average weekly earnings]

From Sunday 26 January 2003 to Saturday 5 April 2003

10 weeks @ £75 [standard rate]

From Sunday 6 April 2003 to Saturday 19 April 2003

2 weeks @ £100 [standard rate]

Example 8
Baby due on 6 April 2003
Expected Week of Childbirth is therefore 6 April 2003 to 12 April 2003.
The Qualifying week is therefore 22 December 2002 to 28 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

The baby is born early on Wednesday 4 December 2002.
Her Maternity Pay Period starts on Thursday 5 December 2002 and ends on Wednesday 4 June 2003
Her average weekly earnings are £200

SMP due is:

From Thursday 5 December 2002 to Wednesday15 January 2003

6 weeks @ £180 [higher rate = 90% of average weekly earnings]

From Thursday 16 January 2003 to Wednesday 9 April 2003

12 weeks @ £75 [standard rate]

From Thursday 10 April 2003 to Wednesday 4 June 2003

8 weeks @ £100 [standard rate]

Example 9
Baby due 10 February 2003
Expected Week of Childbirth is therefore 9 February 2003 to 15 February 2003.
The Qualifying week is therefore 27 October 2002 to 2 November 2002. Lower earnings Limit which applies is £75.
Entitlement based on current rules.
18 weeks of payment. Payment weeks always run from Sunday to Saturday

The woman starts her maternity leave on Saturday 1 February in accordance with notice given to her employer.
Her Maternity Pay Period starts on Sunday 2 February 2003 and ends on Saturday 7 June 2003
Her average weekly earnings are £85

SMP due is:

From Sunday 2 February 2003 to Saturday 15 March 2003

6 weeks @ £76.5 [higher rate = 90% of average weekly earnings]

From Sunday 16 March 2003 to Saturday 5 April 2003

3 weeks @ £75 [standard rate]

From Sunday 6 April 2003 to Saturday 7 June 2003

9 weeks @ £76.5 [earnings related rate is less than standard rate of £100]

Example 10
Baby due on 6 April 2003
Expected Week of Childbirth is therefore 6 April 2003 to 12 April 2003.
The Qualifying week is therefore 22 December 2002 to 28 December 2002. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

The baby is born early on Sunday 2 February.
Her Maternity Pay Period starts on Monday 3 February 2003 and ends on Sunday 3 August 2003
Her average weekly earnings are £85

SMP due is:

From Monday 3 February 2003 to Sunday 16 March 2003

6 weeks @ £76.5 [higher rate = 90% of average weekly earnings]

From Monday 17 March 2003 to Sunday 6 April 2003

3 weeks @ £75 [standard rate]

From Monday 7 April 2003 to Sunday 3 August 2003

17 weeks @ £76.5 [earnings related rate is less than standard rate of £100]

Example 11
Baby due on 16 April 2003
Expected Week of Childbirth is therefore 13 April 2003 to 19 April 2003.
The Qualifying week is therefore 29 December 2002 to 4 January 2003. Lower earnings Limit which applies is £75.
Entitlement based on new rules.
26 weeks of payment.

The baby is born early on Wednesday 9 April.
Her Maternity Pay Period starts on Thursday 10 April 2003 and ends on Wednesday 8 October 2003
Her average weekly earnings are £75

SMP due is:

From Thursday10 April 2003 to Wednesday 21 May 2003

6 weeks @ £67.50 [earnings-related rate = 90% of average weekly earnings]

From Thursday 22 May 2003 to Wednesday 8 October 2003

20 weeks @ £67.50 [earnings related rate is less than standard rate of £100]

   
Home
   Top