SPM21015 - Statutory Maternity Pay
(SMP) – Paying SMP
Rates of SMP payable where MPP spans 6 April 2003
SMP is payable as follows:
- First 6 weeks of payment:
- 90% of employee's AWE, or
- £75 if 90% of AWE is less than £75.
- For the remaining weeks starting before 6
April 2003 should be paid at £75 per week.
- For the remaining weeks starting on or
after 6 April 2003 - the lesser of £100 or 90% of employee's
AWE, or £75 if this is more than 90% of the employee's
AWE.
