Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay

Offering enhanced maternity pay can help your business attract and keep the best employees. If your business does not offer enhanced maternity pay, it must pay statutory maternity pay. Pay them 90% …

Feb 12, 2024 · We’ll guide you through Statutory Maternity Pay to help you prepare. You can find more guides and templates for employers in our resource centre. What is Statutory Maternity Pay? …

To get SMP your average weekly earnings before taking off tax and National Insurance must be at least equal to the Lower Earnings Limit. I have calculated your earnings on all your earnings and...

Aug 28, 2025 · As a small employer you can usually reclaim most – and sometimes slightly more than all – of the statutory payments you make. SMP is the legal minimum you must pay eligible employees …

If your employee leaves or does not return after Maternity Leave. Once an employee has qualified for SMP, it is still payable for the full 39 weeks even if the employee is no longer employed by you. If an …

Mar 31, 2025 · Our comprehensive employer’s guide to maternity pay covers everything from how to calculate pay, contractual requirements, and terms and conditions for employees.

Oct 19, 2023 · As employers, understanding the complexities of Statutory Maternity Pay (SMP) is crucial not just for compliance, but also for supporting the well-being of your employees.

Nov 13, 2025 · Statutory Maternity Pay (SMP) is the money an employer pays to an employee during their maternity leave. This is not a day-one right. It has strict qualifying conditions, and is only …

Nov 6, 2025 · If you are pregnant and you think you are eligible for SMP from your employer, you must tell your employer that you intend to stop work to have the baby and the day you want your SMP to...