Qualifying for statutory maternity leave (SML) and pay (SMP)

When an employee is expecting a baby, they may be entitled to statutory maternity leave (SML) and statutory maternity pay (SMP). Employers can pay an additional amount as occupational maternity pay (OMP).

Statutory maternity leave (SML) is up to a total of 52 weeks consisting of:

• Ordinary maternity leave (OML) – first 26 weeks.

• Additional maternity leave (AML) – last 26 weeks.

The employee must take a minimum of 2 weeks leave after the baby is born.

Statutory maternity pay - Eligibility

To qualify for statutory maternity pay an employee must:

• Provide you with the correct notice that they intend to take SML/SMP Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks..
  

• Provide proof that they are pregnant.

• Have worked for you continuously for at least 26 weeks up to the qualifying week.

• Have average weekly earnings of at least the lower earnings limit Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits. (LEL Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits.) for national insurance A system of contributions paid by workers and employers in the UK, which funds various state benefits, such as the State Pension and Jobseeker's Allowance..

Statutory maternity pay - Additional information

Notice period

At least 15 weeks before the baby is due, your employee must inform you they intend to start SML. Your employee doesn’t have to specify the length of SML they intend to take. You should assume this is the full 52 weeks. Notice of returning to work at the end of the 52 weeks SML is not required.

Medical evidence

Within 21 days of their SMP start date, your employee must provide you with one of the following:

• Letter from their doctor.

• Letter from their midwife.

• MATB1 The MAT B1 is a Medical Reference for SMP and is designed for the purpose of enabling a pregnant woman to claim SMP. It also confirms the actual date of birth for use when setting up SMP. certificate.

The baby due date, contained in these documents, is used to calculate eligibility for SMP.

Latest employment start date

This is the date 26 weeks before the Saturday of the qualifying week.

Qualifying week

This is the 15th week before the expected week of childbirth.

Relevant period to calculate average weekly earnings

An employee’s average weekly earnings in the relevant period determine if they earn enough to qualify for SMP. Relevant period is between two dates. Starting at the end of the period and working backwards:

Date 1: The end of the relevant period is the last normal pay day on, or before the Saturday of the qualifying week.

Date 2: Start of the relevant period is the day after the last normal pay day falling at least 8 weeks before the end of the relevant period.

Paying SMP

Statutory Maternity Pay (SMP) can be paid when an employee is taking maternity leave.

SMP can be paid for up to 39 weeks as follows:

• The first 6 weeks at 90% of their average weekly earnings (AWE).

• The remaining 33 weeks at the standard HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. rate or 90% of their average weekly earnings (whichever is lower).

An additional 13 unpaid weeks can be taken as part of statutory maternity leave. Employers can choose to pay more, this is occupational maternity pay (OMP).

If the employee is not eligible for SMP

Your must give the employee form SMP1 PDF explaining why they cannot get SMP within 7 days of making the decision. Employees may be eligible for maternity allowance. External website

Good to know...

• SSP Statutory sick pay refers to the pay an employer must give you if you’re too ill to work. It’s paid to you by your employer for up to 28 weeks, based on certain eligibility criteria - the cost of SSP is no longer able to be recovered - SSP is no longer reported to HMRC on your EPS submissions can not be recovered.

• There needs to be a PIW and the first three qualifying days of those are waiting days which do not qualify for payment.

• SSP is always paid at a daily rate.

• SSP is paid for a maximum of 28 weeks. If the employee is off sick for a period of 4 or more days within 56 days, its linked to the previous period of sickness.

• An employee is no longer eligible for SSP if they have linked periods of sickness that lasts more than 3 years.

• SSP can’t be paid at the same time as SMP.

• If there is no entitlement you should complete an SSP1 and give it to the employee. PDF

• Employees who have been paid less than 8 weeks of earnings may still qualify.

• GOV.UK Guide: Statutory Sick Pay (SSP). External website

• GOV.UK Guide: Taking sick leave. External website

• GOV.UK Guide: Employment and Support Allowance (ESA). External website