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  • Maternity pay and leave - GOV. UK
    SMP is paid in the same way as your wages (for example monthly or weekly) Tax and National Insurance will be deducted Use the maternity pay calculator to work out how much you could get
  • Statutory Maternity Pay (SMP): How It Works and How to Claim
    If you’re employed and expecting a baby, you may be entitled to Statutory Maternity Pay (SMP) This is a government-backed payment made by your employer while you take maternity leave
  • Eligibility for pay - Statutory maternity leave and pay - Acas
    If someone is eligible for statutory maternity pay, they will get paid for 39 weeks For the first 6 weeks, the organisation must pay 90% of the worker's average weekly earnings
  • Who pays for maternity leave - government or employer? - Good To . . .
    When it comes to the question of who pays for maternity leave, the answer depends on what kind of maternity pay you are eligible for The base level of statutory maternity pay (SMP) will be paid by your employer each month, just like your salary Most working women can claim SMP
  • Statutory Maternity Pay UK 2026: Eligibility, Rates How It Works
    Although it is funded in large part through HMRC recovery, SMP is paid by the employer, not the state, and must be administered correctly through payroll From an employee perspective, SMP provides a minimum level of income during maternity leave
  • What Are Statutory Payments? (SSP, SMP, SPP, SAP, ShPP Explained)
    Statutory Maternity Pay (SMP) SMP is paid to eligible employees who take maternity leave Eligibility: Employees must: Have been employed continuously for at least 26 weeks by the qualifying week Earn above the Lower Earnings Limit Provide the MATB1 form Amount: First 6 weeks: 90% of average earnings Next 33 weeks: Lower of 90% or the statutory
  • Who Pays Maternity Pay in the UK?
    You are legally required to pay Statutory Maternity Pay (SMP), but you can reclaim it — and more — from HMRC If you're a small employer (most of our clients are), you may be able to reclaim 108 5% of what you pay out
  • 8968 Maternity pay-what you need to know infographic
    Maternity pay: What you need to know What is maternity pay? SMP + Pay received during maternity leave The UK Government set the rate for statutory maternity pay Employers are legally required to pay this rate
  • Everything you need to know about maternity pay
    SMP is paid in the same way as your wages (for example, monthly or weekly) directly into your nominated bank account Tax and National Insurance will be deducted as they would be with your usual income The £187 18 rate of SMP usually increases in April of each tax year
  • What Is Statutory Maternity Pay and How Does It Work?
    Employers have clear legal duties regarding Statutory Maternity Pay The employer is legally required to pay SMP, typically processed through their regular payroll system, and the SMP amounts are shown on the employee’s payslip





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