What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) normally starts when your employee starts their maternity leave. It’s paid either weekly or monthly, depending on how their wages were paid, for up to 39 weeks.

For the first six weeks, statutory maternity pay is paid at 90% of their average weekly earnings before tax. The remaining 33 weeks are paid at £148.68, or 90% of earnings if that’s lower.

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