If pregnancy ends other than by a live birth before the 25th
week of pregnancy (that is, earlier than the 16th week before the
EWC), then SMP is not payable.
In these cases, the employer should consider if SSP is due
instead.
If a stillbirth occurs after the start of the 16th week
before the EWC, the employer must treat the employee as having had
a baby and pay SMP in the same way as for a live birth. References
to a baby being born should be taken to include the delivery of a
stillborn baby.
If a woman who is expecting more than one baby gives birth to
a stillborn baby after the 25th week of pregnancy and then gives
birth to the other baby or babies at a later date, the “date
of birth” is the date the last baby is born.
Even if a baby survives for only an instant, no matter how
many weeks into the pregnancy, it is treated as a live birth.