Statutory maternity pay

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 (£107 from 6 April 2012), she will be entitled to the following. 

¹ Or 90% of her average weekly earnings if this figure is less than £135.45. 

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:

• How is statutory maternity pay calculated?
• What is included in a woman's "normal weekly earnings" for the purposes of calculating statutory maternity pay?
• Should allowances such as travel allowances and car allowances be used in the calculation of statutory maternity pay?
• If a part-time employee temporarily increases her hours for a period prior to her maternity leave, on what basis should her maternity pay be calculated?
• Where an annual pay rise coincides with an employee's maternity leave will this affect her maternity pay?

Interactive guidance:
Directgov statutory maternity leave and pay calculator. 
Business Link statutory maternity leave and pay calculator. 
HM Revenue and Customs statutory maternity pay calculator.