Statutory Maternity Pay and Leave: employer guide

Printable version

1. Entitlement

This guide is also available in Welsh (Cymraeg).

Statutory Maternity Leave

Eligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.

The earliest that leave can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.

Employees must take at least 2 weeks after the birth (or 4 weeks if they’re a factory worker).

Statutory Maternity Pay (SMP)

SMP for eligible employees can be paid for up to 39 weeks, usually as follows:

  • the first 6 weeks: 90% of their average weekly earnings (AWE) before tax
  • the remaining 33 weeks: £184.03 or 90% of their AWE (whichever is lower)

Tax and National Insurance need to be deducted.

Use the SMP calculator to work out an employee’s maternity leave and pay.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company maternity scheme. You must make sure your maternity leave and pay policies are clear and available to staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. You may be able to reclaim 103% if you qualify for Small Employers’ Relief. Read more about reclaiming statutory pay.

If the baby is born early

Leave starts the day after the birth if the baby is born early.

The employee must give you the child’s birth certificate or a document signed by a doctor or midwife that confirms the actual date of birth.

You must write to them confirming the new end date for their leave.

For very premature births, you’ll need to calculate SMP using your payroll software (if it has this feature) or work it out manually. A very premature birth is where the child is born 15 weeks or more before the due date.

If the baby dies

Employees still qualify for leave or pay if the baby:

  • is stillborn after the start of the 24th week of pregnancy
  • dies after being born

Employment rights

An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during maternity leave.

You still have to pay SMP even if you stop trading.

2. Eligibility and proof of pregnancy

Some employees will not qualify for both leave and pay.

Statutory Maternity Leave

Employees must:

Statutory Maternity Pay (SMP)

Employees must:

  • be on your payroll in the ‘qualifying week’ - the 15th week before the expected week of childbirth
  • give you the correct notice
  • give you proof they’re pregnant
  • have been continuously employed by you for at least 26 weeks up to any day in the qualifying week
  • earn at least £123 a week (gross) in an 8-week ‘relevant period’

Use the maternity pay calculator to check an employee’s eligibility and work out their relevant period, notice period and statutory maternity pay.

There are special rules for some employee situations (for example if they leave, become sick or their baby is born before the qualifying week).

Proof of pregnancy

You must get proof of the pregnancy before you pay SMP. This is usually a doctor’s letter or a maternity certificate (known as an MATB1 certificate). Midwives and doctors usually issue these 20 weeks before the due date.

The employee should give you proof within 21 days of the SMP start date. You can agree to accept it later if you want. You do not have to pay SMP if you have not received proof of the due date 13 weeks after the SMP start date.

You must keep records of the proof of pregnancy.

Employees not entitled to SMP may be able to get Maternity Allowance instead.

3. Notice period

Notice does not have to be in writing unless you request it.

Statutory Maternity Leave

At least 15 weeks before the baby is expected, your employees must tell you the date that:

  • the baby is due
  • they want to start their maternity leave - they can change this with 28 days’ notice

You must then confirm their leave start and end dates in writing within 28 days.

Employees can change their return to work date if they give 8 weeks’ notice.

You cannot refuse maternity leave or change the amount of leave your employees want to take.

Statutory Maternity Pay (SMP)

Your employees must give you 28 days’ notice of the date they want to start their SMP. This is usually the same date they want to start their leave.

You can refuse to pay SMP if your employee does not give you this notice and they do not give you a reasonable excuse.

4. Refuse pay form SMP1

You can refuse Statutory Maternity Pay (SMP) if the employee does not qualify. They may be able to get Maternity Allowance instead.

To refuse it, give the employee the SMP1 form within 7 days of your decision. They must get this form within 28 days of their request for Statutory Maternity Pay or the birth (whichever is earlier).

5. Record keeping

You must keep records for HM Revenue and Customs (HMRC), including:

  • proof of pregnancy - usually a doctor’s note or a MATB1 certificate (a photocopy is fine)
  • the date SMP began
  • your SMP payments (including dates)
  • the SMP you’ve reclaimed
  • any weeks you did not pay and why

You must keep records for 3 years from the end of the tax year they relate to, for example by using form SMP2 or keeping your own records.

6. Help with statutory pay

For financial help with statutory pay, you can:

  • reclaim payments (usually 92%)
  • apply for an advance if you cannot afford payments