SPM21010 - Statutory Maternity Pay
(SMP) – Paying SMP
Rates of SMP payable before 6 April 2003
For MPP ending on or before 5 April 2003, SMP is payable at the
following rates
- The first 6 weeks of payment:
- 90% of employee's AWE, or
- £75 if this is more than 90% of AWE
- For the remaining weeks at the lower rate
of £75 per week.