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Statutory Maternity Pay (SMP): Complete Guide

Statutory Maternity Pay (SMP) is the legal minimum most employed pregnant women in the UK are entitled to when they take maternity leave. Understanding how it's calculated, who qualifies and when to claim can take a lot of the financial guesswork out of planning your leave.

How SMP is calculated

SMP is paid for up to 39 weeks and is calculated in two stages, regardless of which employer you work for.

  • First 6 weeks — paid at 90% of your average weekly earnings, with no upper cap.
  • Remaining 33 weeks — paid at the current statutory flat rate, or 90% of your average weekly earnings if that figure is lower.
  • SMP is paid by your employer in the same way as your normal wages (weekly or monthly) and is subject to tax and National Insurance in the usual way.
  • The statutory flat rate changes each April, so always check the current rate on GOV.UK before budgeting, rather than relying on last year's figure.
  • Some employers offer enhanced (contractual) maternity pay on top of the statutory minimum — it's worth checking your contract or staff handbook, as this can significantly change what you'll receive.

Who qualifies for SMP

Not everyone who is employed and pregnant automatically qualifies, so it's worth checking your own situation early.

  • You must have worked continuously for the same employer for at least 26 weeks, continuing into the "qualifying week" (the 15th week before your baby is due).
  • Your average weekly earnings must be at or above the lower earnings limit set by HMRC.
  • You must give your employer the correct notice and evidence of your pregnancy (usually your Mat B1 certificate, issued around 20 weeks).
  • You must still be employed (or have been employed) into the qualifying week — being made redundant can affect entitlement, so seek advice if this applies to you.
  • If you don't qualify for SMP — for example, because you're self-employed or haven't worked long enough for one employer — you may still be eligible for Maternity Allowance instead.

How and when to claim

Getting the paperwork right and submitted on time avoids delays to your pay.

  • Tell your employer you're pregnant and when you want your leave to start at least 15 weeks before your due date.
  • Give your employer your Mat B1 certificate (from your midwife or GP, usually available from 20 weeks pregnant) as proof of your due date.
  • Your employer must confirm in writing how much SMP you'll receive and when it will start within 28 days of your request.
  • SMP normally starts when your leave starts, but it can begin automatically if you're off work with a pregnancy-related illness in the four weeks before your due date.
  • Keep a record of all correspondence with your employer in case there's ever a dispute about your entitlement.

Frequently Asked Questions

How much is Statutory Maternity Pay per week?

For the first six weeks, SMP is paid at 90% of your average weekly earnings with no cap. For the remaining 33 weeks, it's paid at the current statutory flat rate, or 90% of your earnings if that amount is lower. The exact flat-rate figure changes each April, so check GOV.UK for the current rate when budgeting.

Who qualifies for Statutory Maternity Pay?

You generally need to have worked for the same employer continuously for at least 26 weeks by the 15th week before your due date, and earn above the lower earnings limit. You must also give the correct notice and provide your Mat B1 certificate as evidence of your pregnancy. If you don't meet these conditions — for example if you're self-employed — Maternity Allowance may be an alternative route to pay.

What if I don't qualify for SMP?

If you don't meet the SMP criteria, you may still qualify for Maternity Allowance, which is paid by the government rather than your employer and has slightly different eligibility rules. This can apply if you're self-employed, have recently changed jobs, or haven't worked long enough for your current employer. Citizens Advice or GOV.UK can help you check exactly what you're entitled to based on your circumstances.

This article is for informational purposes only and does not constitute medical advice.

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