SPM21125 - Statutory Maternity Pay (SMP) - Changes in Circumstances

Employee dies

If the employee dies during her maternity leave any entitlement to SMP due to her for the SMP pay week in which she died is payable to her estate.

For SMP in respect of an EWC before 6 April 2003 the SMP ends on the Saturday of the calendar week in which the employee’s death occurs.