
What statutory maternity pay means
Statutory maternity pay (SMP) is the legal minimum employers must pay eligible employees during maternity leave.
It’s designed to provide financial support while a new parent takes time off work to care for their child. SMP is paid for up to 39 weeks, starting at 90% of the employee’s average earnings for the first six weeks, followed by a set weekly rate or 90% of their earnings (whichever is lower) for the remaining weeks.
For employers, managing SMP correctly is about more than just payroll. It’s about ensuring employees are supported during an important life event and that the process runs smoothly. For employees, it’s about knowing your entitlements and how to access them. Many people don’t realise that most of the cost can be reclaimed by the employer from HMRC, which is why understanding the process benefits both sides.