Statutory Maternity Pay (SMP) is paid by the employer for up to 39 weeks. For the first 6 weeks, SMP is 90% of the employee's average weekly earnings. For the remaining 33 weeks, it is the lower of 90% of average weekly earnings or the flat weekly rate — £184.03 per week in 2025/26. Employers can reclaim 92% of SMP from HMRC (or 103% if eligible for Small Employers Relief).
What is Statutory Maternity Pay?
SMP is the minimum amount employers must pay employees during maternity leave. It is paid by the employer through payroll and then reclaimed from HMRC. You are not bearing the full cost — HMRC reimburses most or all of it.
SMP is separate from Maternity Allowance (MA), which is paid directly by the DWP to employees who do not qualify for SMP.
SMP eligibility — who qualifies?
An employee qualifies for SMP if she meets all four conditions:
| Condition | Requirement | |---|---| | Employment | Employed by you (not a worker or self-employed) | | Length of service | Continuously employed for at least 26 weeks ending with the 15th week before the expected week of childbirth (the "qualifying week") | | Earnings | Average weekly earnings of at least the Lower Earnings Limit (£123/week in 2025/26) in the 8 weeks before the qualifying week | | Notice | Has given you at least 28 days notice of when she wants SMP to start, and provided evidence of pregnancy (MATB1 certificate) |
If she does not qualify for SMP, give her form SMP1 so she can claim Maternity Allowance from the DWP.
SMP rates (2025/26)
| Period | Rate | |---|---| | First 6 weeks | 90% of average weekly earnings (no cap) | | Remaining 33 weeks | Lower of 90% of AWE or £184.03 per week | | Total SMP period | 39 weeks |
The flat rate of £184.03 applies from April 2025. It is reviewed each April.
Example: An employee earns £400 per week on average.
- First 6 weeks: 90% of £400 = £360 per week
- Remaining 33 weeks: lower of 90% of £400 (£360) or £184.03 — so £184.03 per week
How to calculate average weekly earnings
Average weekly earnings (AWE) for SMP purposes are calculated from the 8 weeks of earnings ending with the last payday before the qualifying week (the 15th week before the expected week of childbirth).
For monthly paid employees, use 2 months of pay and divide by 2 to get a weekly figure.
Include: basic pay, overtime, bonuses, and statutory sick pay received in the period.
Exclude: employer pension contributions, expenses reimbursements, and tips paid separately.
When does SMP start?
The earliest SMP can start is 11 weeks before the expected week of childbirth. The employee chooses when her maternity leave and SMP start — subject to the following:
- SMP starts automatically if the employee is off work for a pregnancy-related reason in the 4 weeks before the expected week of childbirth
- The employee must give at least 28 days notice of her start date (or as much notice as reasonably possible)
SMP continues for 39 weeks, even if the employee does not return to work after maternity leave.
Reclaiming SMP from HMRC
Employers do not bear the full cost of SMP. You reclaim it through your payroll submissions:
| Employer type | Reclaim rate | |---|---| | Most employers | 92% of SMP paid | | Small Employers Relief (qualifying employers) | 103% of SMP paid |
Small Employers Relief: you qualify if your total employer and employee NIC liability in the previous tax year was £45,000 or less. If you qualify, you reclaim 103% — meaning HMRC actually pays you slightly more than you paid out, to compensate for administration costs.
Reclaiming is done through your payroll software via the Employer Payment Summary (EPS). You deduct the SMP reclaim from your monthly PAYE payment to HMRC.
Keeping in contact during maternity leave
You can make up to 10 Keeping in Touch (KIT) days contact with the employee during maternity leave without ending her leave or SMP. KIT days are voluntary — both parties must agree. The employee is paid their normal rate of pay for KIT days worked, and these days do not extend the maternity leave period.
Frequently asked questions
What if the employee is made redundant during maternity leave? SMP continues even if the employee is made redundant. You must continue paying SMP for the full 39-week entitlement (or the remainder of it) unless the employee finds new employment. Redundancy during maternity leave is permissible only if the redundancy is genuine — selecting an employee for redundancy because of pregnancy is automatically unfair dismissal.
Can an employee return to work and still receive SMP? Once an employee returns to work (other than on a KIT day), SMP stops. If she returns and then leaves again, SMP does not restart.
What is Enhanced Maternity Pay? Some employers offer enhanced (occupational) maternity pay above the SMP statutory minimum — for example, full pay for the first 3 months, then SMP. Enhanced maternity pay is a contractual benefit, not a legal requirement. Document it clearly in the employment contract.
Does SMP affect pension contributions? During the period the employee is receiving SMP, employer pension contributions must continue at the normal rate based on the employee's normal pay (not the reduced SMP amount). Employee contributions are only based on what the employee actually receives.
What form does the employee need to give me? The employee should provide a MATB1 certificate (issued by a GP or midwife after 20 weeks of pregnancy) as evidence of the expected week of childbirth. This, combined with written notice of the intended start date, is all you need to process SMP.
