SPM21005 - Statutory Maternity Pay (SMP) – Paying SMP

Rates of SMP

The Rates of SMP payable for weeks starting on or after 6 April 2003 are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:

• the standard rate, or
• the earnings related rate, currently 90% of AWE.

There are transitional arrangements where payment of SMP began on or before 5 April 2003. See SPM21015.