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How Is Statutory Maternity Pay Calculated: Complete Guide 2024
Statutory Maternity Pay (SMP) is a financial benefit provided to eligible employees in the UK when they take time off work to have a baby. Understanding how SMP is calculated can help you plan your finances during this important period.
1. SMP Eligibility Criteria
To qualify for Statutory Maternity Pay, you must meet the following conditions:
- You must be an employee (not self-employed or a worker)
- You must have worked for your employer continuously for at least 26 weeks up to the ‘qualifying week’ (the 15th week before the expected week of childbirth)
- You must earn at least £123 per week on average (before tax) in the 8 weeks (or 2 months if paid monthly) leading up to the qualifying week
- You must give your employer the correct notice (at least 28 days before you want your SMP to start)
- You must provide proof of pregnancy (MATB1 certificate) if requested
2. How SMP Is Calculated
The calculation of Statutory Maternity Pay follows a specific formula:
First 6 weeks:
You receive 90% of your average weekly earnings (before tax).
Next 33 weeks:
You receive either £172.48 per week or 90% of your average weekly earnings (whichever is lower).
The total duration of SMP is 39 weeks. You cannot receive SMP for any weeks you work during this period.
3. Average Weekly Earnings Calculation
Your average weekly earnings are calculated based on your pay in the ‘relevant period’ – typically the 8 weeks (or 2 months for monthly-paid employees) leading up to the end of the qualifying week.
This includes:
- Basic salary
- Overtime payments
- Bonuses
- Commission
- Holiday pay
- Sick pay
It excludes:
- Expenses payments
- Loans from your employer
- Advances of wages
- Pensions
- From the 11th week before your expected week of childbirth (earliest)
- From the day after your baby is born (if earlier than expected)
- From the day after you stop work (if you stop working for a pregnancy-related reason after the start of the 4th week before the expected week of childbirth)
- Universal Credit: SMP counts as income, which may reduce your Universal Credit payment
- Tax Credits: SMP is treated as income for Working Tax Credit and Child Tax Credit
- Housing Benefit: SMP counts as income, potentially reducing your Housing Benefit
- Council Tax Reduction: SMP is considered income for means-tested support
- End your maternity leave early
- Convert the remaining weeks into SPL
- Share the leave and pay with your partner
- The standard SMP rate remains at £172.48 per week
- The lower earnings limit for eligibility remains at £123 per week
- Parental Bereavement Leave and Pay has been introduced for parents who experience the loss of a child
- Tell your employer at least 28 days before you want your SMP to start (or as soon as possible if that’s not possible)
- Provide your MATB1 certificate (usually given by your doctor or midwife around 20 weeks before your due date)
- Your employer must confirm your SMP start and end dates within 28 days
- Your employer will pay SMP in the same way as your wages
- Keep records of your payments and any correspondence
- First, talk to your employer to try to resolve the issue
- Check your contract and the company’s maternity policy
- Contact your trade union representative if you have one
- Get advice from Citizens Advice
- Contact ACAS (Advisory, Conciliation and Arbitration Service)
- As a last resort, you can make a claim to an employment tribunal
- Budget: Create a detailed budget showing your income and expenses during leave
- Savings: Try to build up savings before your leave starts
- Benefits: Check if you’re eligible for other benefits like Child Benefit or Universal Credit
- Employer benefits: Check if your employer offers enhanced maternity pay
- Return to work: Consider your childcare options and costs for when you return
- You must have worked for the same agency for at least 26 weeks by the qualifying week
- You must have earned at least £123 per week on average
- You must not be self-employed (some agency workers are classed as self-employed)
- Whether you have an employment contract
- Whether you’re paid through PAYE
- Whether your employer deducts tax and National Insurance
- You must have worked for the same employer for at least 26 weeks by the qualifying week
- Your average earnings must be at least £123 per week
- The 26 weeks don’t need to be consecutive, but you must have been under contract for that period
- Your contract hasn’t ended by the qualifying week
- You’ve worked for your employer for at least 26 weeks by the qualifying week
- You earn at least £123 per week on average
- You’re still entitled to SMP for the full 39 weeks
- You might be entitled to redundancy pay
- You have the right to be offered any suitable alternative vacancies
- Take holiday before your maternity leave starts
- Take holiday after your maternity leave ends
- Be paid for any untaken holiday when your employment ends
- Your employer must continue to make pension contributions based on your normal pay (not your SMP)
- You must continue to make your contributions if you want to maintain your pension benefits
- These contributions are usually based on the pay you would have received if you weren’t on leave
- It will affect how much Universal Credit you receive
- You must report it as income when you receive it
- It might mean you’re no longer eligible for Universal Credit, depending on your circumstances
- £24 per week for the eldest or only child
- £15.90 per week for each additional child
- Temporary reduction in monthly payments
- Switching to interest-only payments for a period
- Extending the mortgage term to reduce payments
- Checking if you’re eligible for Housing Benefit or Universal Credit housing costs
- Looking into discretionary housing payments from your local council
- Using any savings to cover the shortfall
- Switch to a cheaper tariff
- Set up a payment plan
- Access hardship funds
- Get temporary payment reductions
- SMP might count as income that reduces payouts from income protection policies
- You might need to inform your insurer about your change in circumstances
- Some policies have exclusions for pregnancy-related claims
- Prioritise using savings in tax-efficient accounts first (like ISAs)
- Be aware of any notice periods or penalties for accessing savings
- Consider keeping some savings as an emergency fund
- Look for high-interest easy-access savings accounts for any remaining funds
- Review your investment portfolio for any underperforming assets you could sell
- Be aware of capital gains tax implications if selling investments
- Consider dividend payments as a potential income source
- Get financial advice before making any major investment decisions
- Prioritise essential debts (mortgage, rent, utilities)
- Contact creditors to explain your situation – they may offer payment holidays or reduced payments
- Consider consolidating debts to reduce monthly payments
- Get advice from a debt charity if you’re struggling
- Missed payments will negatively impact your score
- Reduced income might make it harder to get credit
- Lenders may view maternity leave as a temporary reduction in income
- You have the right to return to the same job if you take 26 weeks or less of leave
- If you take more than 26 weeks, you have the right to return to the same job or a similar one
- You might be able to request flexible working arrangements
- You’re entitled to any pay rises or improvements in conditions you would have received if you hadn’t been on leave
- Nurseries (average cost £1,200-£1,500 per month)
- Childminders (average cost £1,000-£1,300 per month)
- Nannies (average cost £1,500-£2,500 per month)
- Family members (often cheaper but may not be eligible for government support)
- Tax-Free Childcare (up to £2,000 per child per year)
- 30 hours free childcare for 3-4 year olds
- Universal Credit childcare costs element
- Use the time to research training or qualifications that could boost your career
- Stay in touch with your industry through professional networks
- Consider online courses that fit around caring for your baby
- Discuss career development opportunities with your employer before you go on leave
- It’s normal to feel anxious about finances during this time
- There are charities that offer support for postnatal mental health
- Your employer may have an Employee Assistance Program (EAP) that offers counseling
- Your health visitor can provide information about local support services
- Be open with your partner about financial concerns
- Make financial decisions together
- Remember that this is a temporary period of reduced income
- Look for free or low-cost activities to do together
- How long you want to take off work for future children
- Whether you want to save more before having another child
- Whether you or your partner might change jobs for better maternity/paternity benefits
- How childcare costs might change with multiple children
- Research your business idea thoroughly
- Consider starting small while still employed
- Be aware that you won’t qualify for SMP if you leave your job
- Look into start-up loans and grants for new businesses
- Many universities offer part-time or online courses
- You might be eligible for government funding or loans
- Some employers offer training opportunities for employees on maternity leave
- Consider how new qualifications might improve your earning potential
- Volunteering in your professional field to keep your skills current
- Volunteering with baby-friendly organizations
- Virtual volunteering opportunities that you can do from home
- How volunteering might enhance your CV
- Stay in touch with colleagues via email or social media
- Attend industry events if possible (some may be baby-friendly)
- Join online professional groups or forums
- Consider mentoring opportunities (either as a mentor or mentee)
- Consider how public posts might be perceived by current or future employers
- Be aware of privacy settings if you want to share family photos
- Think about how your online presence reflects your professional brand
- Remember that anything posted publicly could be seen by colleagues or managers
- Be aware of data protection issues when sharing information about your child
- Consider the long-term implications of sharing family content online
- Be transparent if you monetize your content (advertising standards apply)
- Think about how this might affect your professional reputation
- Consider building a larger emergency fund for future career breaks
- Review your insurance policies (life, critical illness, income protection)
- Think about long-term savings and investments
- Consider how future career breaks might affect your pension
- Review your will and consider setting up trusts for your children
4. When SMP Starts and How It’s Paid
SMP can start:
SMP is paid in the same way as your wages (e.g., weekly or monthly) and is subject to tax and National Insurance deductions.
5. SMP vs. Maternity Allowance
If you’re not eligible for SMP, you might qualify for Maternity Allowance instead:
| Feature | Statutory Maternity Pay | Maternity Allowance |
|---|---|---|
| Eligibility | Employees with 26+ weeks service | Self-employed or recently employed |
| Payment rate | 90% of earnings for 6 weeks, then £172.48 or 90% (whichever is lower) | £172.48 per week or 90% of average earnings |
| Duration | Up to 39 weeks | Up to 39 weeks |
| Paid by | Employer | Jobcentre Plus |
| Taxable | Yes | Yes |
6. How SMP Affects Other Benefits
Receiving SMP may affect your entitlement to other benefits:
7. Returning to Work During SMP
You can work for up to 10 ‘Keeping in Touch’ (KIT) days during your maternity leave without losing your SMP for that week. These days are optional and must be agreed with your employer.
If you return to work before the end of your 39-week SMP period, your SMP will stop. However, you may be entitled to return to your job under the same terms and conditions.
8. SMP and Shared Parental Leave
If you’re eligible for Shared Parental Leave (SPL), you and your partner can share up to 50 weeks of leave and 37 weeks of pay between you. This means you can:
The pay during SPL is £172.48 per week or 90% of your average weekly earnings (whichever is lower).
9. Common SMP Questions Answered
What if I have more than one job?
You might get SMP from each employer if you qualify separately for each job. Each employer will calculate your SMP based on your earnings from them.
Can I get SMP if I’m adopted?
No, but you might be eligible for Statutory Adoption Pay (SAP) instead, which follows similar rules to SMP.
What if my baby is born early?
If your baby is born before your maternity leave was due to start, your SMP will start the day after the birth.
Can I get SMP if I’m made redundant?
If you’re made redundant during your maternity leave, you’re still entitled to SMP for the full 39 weeks. If you’re made redundant before your maternity leave starts but after the qualifying week, you should still receive SMP.
10. Recent Changes to SMP (2024 Updates)
The UK government reviews SMP rates annually. For the 2024/25 tax year:
Always check the official government website for the most up-to-date information.
11. How to Claim SMP
12. What to Do If You Have Problems with SMP
If you believe you’re entitled to SMP but your employer refuses, or if you’re having other problems:
13. Planning Your Finances During Maternity Leave
With the significant drop in income that often comes with maternity leave, careful financial planning is essential:
Many employers offer more generous maternity packages than the statutory minimum. Always check your contract or company policy to see what you’re entitled to.
14. SMP and Self-Employed Workers
If you’re self-employed, you’re not eligible for SMP. However, you might qualify for Maternity Allowance if you’ve been self-employed for at least 26 weeks in the 66 weeks before your due date and have paid Class 2 National Insurance for at least 13 of those weeks.
The current rate for Maternity Allowance is £172.48 per week or 90% of your average weekly earnings (whichever is less) for up to 39 weeks.
15. SMP and Agency Workers
Agency workers may be eligible for SMP if they meet the qualifying conditions. The key factors are:
If you’re unsure about your status, check your contract or speak to your agency.
16. SMP and Contract Workers
Contract workers may be eligible for SMP if they’re classed as employees. The main considerations are:
If you’re genuinely self-employed (even on a contract basis), you won’t qualify for SMP but might qualify for Maternity Allowance.
17. SMP and Zero-Hours Contracts
Workers on zero-hours contracts can qualify for SMP if they meet the eligibility criteria. The key points are:
Your SMP will be calculated based on your average earnings over the relevant period, which might vary significantly if your hours are irregular.
18. SMP and Part-Time Workers
Part-time workers have the same rights to SMP as full-time workers, provided they meet the eligibility criteria. Your SMP will be calculated based on your actual earnings, not pro-rated to full-time equivalent.
If you work for multiple employers part-time, you might be eligible for SMP from each employer if you meet the qualifying conditions for each job separately.
19. SMP and Fixed-Term Contracts
If you’re on a fixed-term contract, you can still qualify for SMP if:
If your contract ends after the qualifying week but before your maternity leave starts, you’re still entitled to SMP.
20. SMP and Redundancy
If you’re made redundant during pregnancy or maternity leave:
Being on maternity leave shouldn’t affect your redundancy rights. If you’re selected for redundancy for a reason related to your pregnancy or maternity leave, this would be automatic unfair dismissal and pregnancy/maternity discrimination.
21. SMP and Sick Leave
If you’re off sick with a pregnancy-related illness in the 4 weeks before your due date, your maternity leave and SMP will start automatically the day after your sickness begins.
If you’re off sick with a non-pregnancy related illness, this won’t automatically trigger your maternity leave, but you should discuss your options with your employer.
22. SMP and Holiday Entitlement
You continue to accrue holiday entitlement during your maternity leave. You can:
You cannot take holiday during your maternity leave period, but you can request to take annual leave immediately before or after.
23. SMP and Pension Contributions
During your maternity leave:
Check with your pension provider or HR department for specific details about your pension scheme.
24. SMP and Student Loans
SMP is treated as income for student loan repayment purposes. If your SMP takes you over the repayment threshold, deductions will be made in the same way as from your normal salary.
For the 2024/25 tax year, the repayment threshold is £27,295 per year (£2,274 per month or £524 per week).
25. SMP and Tax Credits
SMP counts as income for tax credits. You should inform HMRC about your change in circumstances when you start receiving SMP, as this might affect your tax credit award.
You can report changes to your tax credits online or by phone. It’s important to do this promptly to avoid overpayments or underpayments.
26. SMP and Universal Credit
SMP is treated as earned income for Universal Credit purposes. This means:
You can use a benefits calculator to see how your SMP might affect your Universal Credit payments.
27. SMP and Child Benefit
Child Benefit is not affected by SMP. You can claim Child Benefit as soon as your baby is born or when they come to live with you. The current rates are:
Child Benefit is paid every 4 weeks and is usually tax-free unless you or your partner earn over £60,000 per year.
28. SMP and Housing Benefit
SMP counts as income for Housing Benefit purposes. You should inform your local council when you start receiving SMP, as this might affect your Housing Benefit entitlement.
The amount your Housing Benefit is reduced by will depend on your individual circumstances and how much SMP you receive.
29. SMP and Council Tax Reduction
Like other benefits, SMP counts as income for Council Tax Reduction. You should inform your local council when your income changes due to receiving SMP.
The impact on your Council Tax Reduction will depend on your total household income and circumstances.
30. SMP and Mortgage Payments
Many mortgage lenders offer payment holidays or reduced payments for customers on maternity leave. Options might include:
Contact your mortgage provider as early as possible to discuss your options. Some providers require several months’ notice for payment holidays.
31. SMP and Rent Payments
If you’re renting, you might be able to negotiate with your landlord about temporary reduced payments, though they’re not obliged to agree. Other options include:
Always get advice before agreeing to any changes to your tenancy agreement.
32. SMP and Utility Bills
Many utility providers offer support for customers experiencing financial difficulty. You might be able to:
Contact your providers to explain your situation – they may have specific policies for customers on maternity leave.
33. SMP and Insurance Policies
If you have income protection insurance or other policies, check whether they’re affected by receiving SMP. Some points to consider:
Review your policy documents or speak to your insurer for specific advice.
34. SMP and Savings
During your maternity leave, you might need to dip into savings to supplement your income. Some tips for managing your savings:
35. SMP and Investments
If you have investments, consider how they might help during your maternity leave:
36. SMP and Debt Management
If you have debts, it’s important to manage them carefully during your reduced income period:
37. SMP and Credit Scores
Taking maternity leave and receiving SMP shouldn’t directly affect your credit score. However:
If you’re planning to apply for credit (like a mortgage) soon after returning to work, it might be worth waiting until you’re back at work and receiving your full salary.
38. SMP and Returning to Work
When planning your return to work:
Give your employer at least 8 weeks’ notice of your return date if you want to return earlier than originally planned.
39. SMP and Childcare Costs
When planning your return to work, childcare costs are a major consideration. Options include:
You might be eligible for:
40. SMP and Career Development
Maternity leave can be an opportunity for career development:
Many employers offer return-to-work programs or training for employees coming back from maternity leave.
41. SMP and Mental Health
The financial stress of reduced income combined with the challenges of new parenthood can impact mental health. Remember:
Don’t hesitate to seek help if you’re struggling with your mental health during or after your maternity leave.
42. SMP and Relationships
Financial changes can put strain on relationships. Some tips:
Many relationships go through challenges during the transition to parenthood, and financial stress is a common factor.
43. SMP and Future Family Planning
Your experience with SMP might influence your future family planning decisions. Consider:
Some parents choose to have children closer together to maximize their time off, while others prefer to space them out for financial reasons.
44. SMP and Self-Employment After Maternity Leave
Some women use maternity leave as an opportunity to start their own business. If you’re considering this:
Starting a business while on maternity leave can be challenging but also rewarding. Make sure you have a solid business plan and financial cushion.
45. SMP and Further Education
Maternity leave can be a good time to consider further education or retraining:
Balancing study with a new baby can be difficult, so consider your options carefully and look for flexible study options.
46. SMP and Volunteering
Volunteering during maternity leave can provide social contact and help maintain skills. Consider:
Be sure to check with your employer if there are any restrictions on volunteering during your maternity leave.
47. SMP and Networking
Maintaining your professional network during maternity leave can be beneficial:
Many professional associations offer reduced-rate memberships for those on career breaks.
48. SMP and Social Media
Be mindful of how you present your maternity leave on social media:
Some women choose to keep their maternity leave private on social media, while others share their experiences openly.
49. SMP and Blogging/Vlogging
Some women start blogs or vlogs during maternity leave as a creative outlet or potential income source. If you’re considering this:
Parenting blogs can be lucrative, but they also require significant time and effort to build an audience.
50. SMP and Financial Planning for the Future
Your experience with SMP can inform your long-term financial planning:
Many financial advisors offer specialist services for new parents to help navigate these complex financial decisions.