An employee can receive statutory maternity pay (SMP) for a maximum of
39 weeks. If the employee's average weekly earnings are equal to or more than
the lower earnings limit (£109 from 6 April 2013), she will be entitled to the
|£ per week
|The first 6 weeks of payment
||90% of the employee's average weekly earnings
|The next 33 weeks of payment
1 Or 90% of her average weekly earnings if this figure is less than £136.78.
Calculators are available on Liveflo to help you to determine whether or not the employee is entitled to SMP and, if so, how much:
- Statutory maternity pay earnings eligibility calculator This allows you to determine whether or not the employee is eligible for SMP, by calculating if she earns at or more than the lower earnings limit. This is determined by averaging the employee's weekly earnings in the "relevant period", which is the period between the last normal pay day on or before the Saturday at the end of the qualifying week and the last normal pay day at least eight weeks before that date.
- Statutory maternity pay calculator This allows you to calculate the employee's SMP entitlement.
Liveflo, available as part of your XpertHR subscription, provides interactive flowcharts on employment law procedures, including those relating to maternity leave and pay, with step-by-step guidance to help you comply with the law.
The XpertHR FAQs section covers SMP:
UK Government statutory maternity leave and pay calculator.
HM Revenue and Customs statutory maternity pay calculator.