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SMP Calculation Formula:
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Statutory Maternity Pay (SMP) is a weekly payment made to eligible employees in the UK during their maternity leave. It's paid by employers for up to 39 weeks and is subject to specific calculation rules set by the UK government.
The SMP calculation follows this formula:
Where:
Explanation: The first 6 weeks are paid at 90% of your average weekly earnings. The following 33 weeks are paid at either 90% of your average weekly earnings or the standard rate (£187.18 as of 2024), whichever is lower.
Details: To qualify for SMP, you must: earn at least £123 per week on average; give your employer correct notice; have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date; and provide proof of pregnancy.
Tips: Enter your average weekly earnings before tax in GBP. The calculator will compute your total SMP entitlement for the full 39-week period.
Q1: What is the current SMP rate?
A: For the first 6 weeks: 90% of your average weekly earnings. For the next 33 weeks: either £187.18 per week or 90% of your average weekly earnings (whichever is lower).
Q2: When should I tell my employer about my pregnancy?
A: You must tell your employer at least 15 weeks before the beginning of the week your baby is due. You'll need to provide a MATB1 certificate from your doctor or midwife.
Q3: Can I get SMP if I'm self-employed?
A: No, self-employed individuals aren't eligible for SMP. You may be eligible for Maternity Allowance instead.
Q4: Is SMP taxable?
A: Yes, SMP is subject to income tax and National Insurance contributions, just like your regular salary.
Q5: What if my employer refuses to pay SMP?
A: If you believe you're eligible but your employer refuses to pay, you can contact HMRC's Statutory Payments Disputes Team for assistance.