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.