Statutory Maternity Pay
If you are in employment and you are expecting a child, you may be entitled to Statutory Maternity Pay. This is money paid to you through your employer whilst you are on maternity leave instead of your wages.
Some employers will pay you more than Statutory Maternity Pay – this is known as contractual or enhanced maternity pay. Your employer or your employment contract should tell you what you are entitled to.
You may also be able to claim other benefits, such as Universal Credit or Child Tax Credit as well as your maternity pay.
Eligiblity
Just because you are employed by a company, and you are expecting a child does not automatically mean that you will be paid statutory maternity pay. To qualify you must have:
- Worked for your employer in the 15th week before your baby is due, AND
- Worked the same employer for the 26 weeks before this, PLUS
- Your average weekly earnings before tax must be at least £123
For example, if your due date is the 31 October 2023 you will need to have started working for your employer on or before the 28 January 2023 and keep working for them until at least the 16 July 2023.
There is a useful calculator here which can help you work out if you qualify for Statutory Maternity Pay.
See this page for more information about Shared Parental Leave/Pay.
How to Apply
There are 3 things you must do in order to receive Statutory Maternity Pay. You must:
- Tell your employer that you are pregnant
- Confirm your pregnancy by giving your employer a letter from your doctor or midwife or your MATB1 form at least 15 weeks before your due date – this is a document completed by a doctor or midwife. You should be given this when you have your 20-week scan
- Tell your employer when you would like your Statutory Maternity Pay to start giving them at least 28 days’ notice
We would advise that you confirm your pregnancy in writing even if you do so verbally in the first instance. This means that there is written evidence with a date on it of when you told them in case anything goes wrong.
How much will I get?
The maximum amount of Statutory Maternity Pay that can be paid in 2023/24 is £172.48 per week.
However, the first 6 weeks of Statutory Maternity Pay is paid at 90% of your average weekly pay (before tax).
The following 33 weeks will be paid at either £172.48 per week OR 90% of your average weekly pay (before tax). You will be paid whichever amount is lowest.
Example A: Zahara usually earns £350 per week before tax. For the first 6 weeks of maternity leave she will be paid £315 per week. After this, she will be paid £172.48 per week for the remaining 33 weeks of her maternity leave.
Example B: Eva usually earns £175 per week before tax. For the first 6 weeks of maternity leave she will be paid £157.50. Eva will continue to receive this amount for the next 33 weeks because it is lower than £172.48.
You will only get one amount of statutory maternity pay even if you give birth to more than one child.
How is my weekly pay worked out?
Your average pay is worked out over an 8-week period. This 8-week period finishes 15 weeks before the week your baby is due to be born.
Average pay is not based on what you should earn but what you actually earn. It is possible for things like sickness absence to have a negative impact on your average weekly earnings as Statutory Sick Pay is only £109.40 a week and isn’t paid for the first 3 days.
Your average earnings include your wages as well as sick pay, holiday pay, back pay, bonus payments and statutory maternity pay from a previous pregnancy.
You may wish to consider working overtime during the 8-week calculation period, if possible, to increase the amount of Statutory Maternity Pay you may be able to receive.
When does Statutory Maternity Pay Start?
Your maternity pay will start on the same day as your maternity leave.
Usually, the earliest maternity pay can start is 11 weeks before the week your baby is due to be born.
If you have not been able to book your maternity leave, for example if you give birth prematurely, your maternity pay will start the day after you give birth.
If you are within 4 weeks of your due date and you go off sick with a pregnancy related illness/absence, then your maternity leave and pay will start at that point.
When does Statutory Maternity Pay end?
Statutory Maternity Pay will end after 39 weeks. You can have 52 weeks of maternity leave, but the final 13 weeks would be unpaid although you could choose to use holiday for some of this time.
It will also end if you return to work however, you are allowed 10 ‘Keeping In Touch’ days where you can work for your employer without it affecting your statutory maternity pay. Your contract will tell you how much you will get paid for working Keeping In Touch days.
If you work more than 10 Keeping in Touch Days your maternity pay will be reduced. For each week you work an extra day you will lose that week’s maternity pay.
You do not have to use any or all of your Keeping In Touch days. See this page for more information about Keeping In Touch days.
Statutory Maternity Pay and other benefits
Problems with Statutory Maternity Pay
I don’t think I’m being paid enough
If you disagree with the amount of SMP you are being paid you should ask your employer for an explanation of how they came to that amount. This may resolve the problem or you may still think they have made a mistake.
In the first instance write to your employer explaining why you think they are wrong – for example they have used the wrong 8-week period to work out your average pay or have not included overtime that was worked or a bonus that was paid.
If your employer still does not agree to change how much you are paid you can contact the HMRC Statutory Payments Disputes Team on:
Tel: 0300 322 9422
Textphone: 0300 200 3212
Or write to them at:
HMRC Statutory Payments Disputes Team
PT Operations
North East England
HMRC
BX9 1AN
We would advise you to call them as this will be quicker than writing to them.
My employer refuses to pay SMP
If your employer refuses to pay Statutory Maternity Pay you should ask for a form called an SMP1. This form should list the reason why your employer cannot pay you Statutory Maternity Pay. If you disagree with the their decision you should call the HMRC Statutory Payments Disputes Team on:
Tel: 0300 322 9422
Textphone: 0300 200 3212
Or write to them at:
HMRC Statutory Payments Disputes Team
PT Operations
North East England
HMRC
BX9 1AN
We would advise you to call them as this will be quicker than writing to them.
If HMRC agree that you should be paid Statutory Maternity Pay they will tell your employer to pay you. If your employer still does not pay you then HMRC will fine your employer and pay you themselves.
You need to contact HMRC within 6 months from when your employer told you that they would not pay you Statutory Maternity Pay.
My employer has gone out of business/bankrupt
If your employer goes out of business or goes bankrupt, also known as being insolvent, you will still be paid Statutory Maternity Pay by HMRC. You may need to contact the HMRC Statutory Payments Disputes Team on:
Tel: 0300 322 9422
Textphone: 0300 200 3212
Or write to them at:
HMRC Statutory Payments Disputes Team
PT Operations
North East England
HMRC
BX9 1AN
I’m not eligible for Statutory Maternity Pay
You may be eligible for Maternity Allowance. You can find more information here (link to new page). [move to ‘challenging decisions above]
I'm not eligible for Statutory Maternity Pay
You may be eligible for Maternity Allowance. You can find more information here.