Hmrc Maternity Pay Calculator

HMRC SMP Formula:

\[ SMP = 0.9 \times AWE \times 6 + \min(187.18, 0.9 \times AWE) \times 33 \]

Statutory Maternity Pay (SMP):

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1. What is HMRC Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is a payment made to eligible employees in the UK during their maternity leave. It's paid by employers but can be reclaimed from the government.

2. How Does the Calculator Work?

The calculator uses the HMRC SMP formula:

\[ SMP = 0.9 \times AWE \times 6 + \min(187.18, 0.9 \times AWE) \times 33 \]

Where:

\( AWE \) — Average Weekly Earnings (GBP/week)
First 6 weeks: 90% of average weekly earnings
Next 33 weeks: Lower of £187.18 or 90% of average weekly earnings

Explanation: The first 6 weeks are paid at 90% of your average weekly earnings. The remaining 33 weeks are paid at the lower of either 90% of your average weekly earnings or the standard rate (£187.18 as of 2024/25).

3. Eligibility Criteria

Details: To qualify for SMP, you must earn at least £123 per week on average, give proper notice to your employer, and have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date.

4. Using the Calculator

Tips: Enter your average weekly earnings in GBP. The calculator will compute your total statutory maternity pay entitlement for the standard 39-week period.

5. Frequently Asked Questions (FAQ)

Q1: What counts as average weekly earnings?
A: Your average weekly earnings are calculated based on your earnings in the 8 weeks (if paid weekly) or 2 months (if paid monthly) before the end of the 15th week before your due date.

Q2: Can I receive SMP if I'm self-employed?
A: No, self-employed individuals are not eligible for SMP but may qualify for Maternity Allowance instead.

Q3: When does SMP payment start?
A: SMP can start from the 11th week before your baby is due, or from the day after you stop work if that's later.

Q4: Are there tax and National Insurance implications?
A: SMP is subject to income tax and National Insurance contributions, just like your regular salary.

Q5: What if my employer offers enhanced maternity pay?
A: Many employers offer enhanced maternity pay schemes that are more generous than the statutory minimum. Check your employment contract or company policy.