SPM20510 - Statutory Maternity Pay (SMP) – Medical evidence

Time limits for producing evidence for pay and leave

The employee must produce medical evidence of the date the baby is due (the EWC). Although a birth certificate is acceptable as proof that a baby has been born, the employer still needs evidence of the date the baby was due, in order to check that the employee satisfies the continuous employment rule and to calculate the average weekly earnings.

Normally the evidence of the EWC is on MAT B1 but other medical evidence is acceptable providing it shows the date the baby is due. It cannot be issued before the start of the 20th week before the EWC and must be given to the employer within 21 days from the start of the SMP pay period unless there is good reason for the evidence being produced late.