1. What Is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is a payment made to eligible employees in the UK during their maternity leave. It is paid for up to 39 weeks, with the first 6 weeks at 90% of average weekly earnings and the remaining 33 weeks at a statutory rate or 90% of average weekly earnings, whichever is lower.

2. How Does The Calculator Work?

The calculator uses the SMP formula:

Where:

• \( AWE \) — Average Weekly Earnings (GBP/week)
• \( SMP\_rate \) — Current statutory maternity pay rate (GBP/week)
• 6 — Number of weeks at 90% of AWE
• 33 — Number of weeks at the lower rate

Explanation: The calculation provides the total maternity pay entitlement over the 39-week period, accounting for the different payment rates in the first and second parts of the maternity leave.

3. Eligibility For SMP

Details: To qualify for SMP, you must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your expected week of childbirth, and earn at least the Lower Earnings Limit.

4. Using The Calculator

Tips: Enter your average weekly earnings before tax and the current statutory SMP rate. Both values must be positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: When does SMP payment start?
A: SMP can start from the 11th week before your baby is due and is paid for up to 39 weeks.

Q2: What is the current SMP rate?
A: The statutory rate changes each tax year. Check the latest government guidelines for current rates.

Q3: Can I work while receiving SMP?
A: You can work up to 10 "keeping in touch" days during your maternity leave without affecting your SMP.

Q4: Is SMP taxable?
A: Yes, SMP is subject to income tax and National Insurance contributions.

Q5: What if I'm not eligible for SMP?
A: You may be eligible for Maternity Allowance instead, which is paid through Jobcentre Plus.