Statutory Maternity Pay(SMP)

Eligibility

To receive SMP from their employer, an employee must meet all of the following:

• Continuous employment for at least 26 weeks by the 15th week before the expected week of childbirth — this is the "qualifying week". If the employee has worked for the employer for less than 26 weeks by that date, they do not qualify for SMP from that employer (though they may qualify for Maternity Allowance from the DWP instead).
• Average weekly earnings at or above the [National Insurance](/glossary/national-insurance) Lower Earnings Limit (LEL) — for 2026/27 the LEL is £125 per week. Earnings below this threshold mean the employee is not making NI contributions and so does not qualify for SMP. HMRC calculates average weekly earnings using the eight-week period ending with the qualifying week.
• Notification and evidence. The employee must notify the employer of the expected week of childbirth at least 28 days before the maternity leave start date (or as soon as reasonably practicable) and, if asked, provide a MATB1 certificate from their midwife or GP confirming the expected due date.

Employees who do not qualify for SMP may still qualify for Maternity Allowance, paid directly by the DWP — the criteria overlap but differ from SMP eligibility.

How SMP is paid

SMP runs for up to 39 weeks and is structured in two phases:

• First 6 weeks — paid at 90% of the employee's average weekly earnings (AWE). There is no cap on this 90% figure; a higher-earning employee receives more in this phase than a lower-earning one.
• Remaining up to 33 weeks — paid at the lower of: (a) the statutory weekly rate set by HMRC for the current tax year or (b) 90% of average weekly earnings. For most employees, the statutory weekly rate is the lower figure, but for very low earners the 90% of AWE figure will be lower. Always check gov.uk for the current 2026/27 statutory weekly rate — it changes each April and fabricating a specific figure would mislead.

SMP is paid by the employer through the normal payroll cycle on the employee's usual payday; it is subject to PAYE Income Tax and National Insurance in the normal way and appears as a line item on the payslip. The employee does not need to file anything separately — the payroll handles it. Statutory Paternity Pay is separate and runs alongside if a partner is also taking leave.

An employee can start their maternity leave up to 11 weeks before the expected week of childbirth and must take a minimum of two weeks after the birth (four weeks if they work in a factory).

Recovering SMP from HMRC

Employers do not bear the full cost of SMP: HMRC funds it, and employers recover the amount paid through their PAYE payments to HMRC.

• Standard rate employers can reclaim 92% of all SMP paid in a tax month. They deduct this from the PAYE and NIC payments they make to HMRC each month.
• Small employers who qualify for Small Employers' Relief (SER) can reclaim 103% — the extra 3% above the SMP paid is an administration subsidy. To qualify for SER, the employer's total employer and employee NIC in the previous tax year must have been £45,000 or less. HMRC's Basic PAYE Tools and most payroll software check this automatically.

The recovery is reported on the EPS submission sent to HMRC each month. If PAYE/NIC due is less than the SMP reclaim, the employer carries the difference forward against future months or applies to HMRC for an advance.

Related terms