Statutory Maternity Pay and Leave: employer guide

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Entitlement

This guide is also available in Welsh (Cymraeg).

Statutory Maternity Leave

Eligible employees can take up to 52 weeks鈥� maternity leave. The first 26 weeks is known as 鈥極rdinary Maternity Leave鈥�, the last 26 weeks as 鈥楢dditional Maternity Leave鈥�.

The earliest that leave can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.

Employees must take at least 2 weeks after the birth (or 4 weeks if they鈥檙e a factory worker).

Statutory Maternity Pay (SMP)

SMP for eligible employees can be paid for up to 39 weeks, usually as follows:

  • the first 6 weeks: 90% of their average weekly earnings (AWE) before tax
  • the remaining 33 weeks: 拢184.03 or 90% of their AWE (whichever is lower)

Tax and National Insurance need to be deducted.

Use the SMP calculator to work out an employee鈥檚 maternity leave and pay.

Some employment types like agency workers, directors and educational workers have different rules for entitlement.

Extra leave or pay

You can offer more than the statutory amounts if you have a company maternity scheme. You must make sure your maternity leave and pay policies are clear and available to staff.

Reclaiming payments

Even if you pay an employee more than the statutory amount, you can usually only reclaim 92% of that amount. You may be able to reclaim 103% if you qualify for Small Employers鈥� Relief. Read more about reclaiming statutory pay.

If the baby is born early

Leave starts the day after the birth if the baby is born early.

The employee must give you the child鈥檚 birth certificate or a document signed by a doctor or midwife that confirms the actual date of birth.

You must write to them confirming the new end date for their leave.

For very premature births, you鈥檒l need to calculate SMP using your payroll software (if it has this feature) or work it out manually. A very premature birth is where the child is born 15 weeks or more before the due date.

If the baby dies

Employees still qualify for leave or pay if the baby:

  • is stillborn after the start of the 24th week of pregnancy
  • dies after being born

Employment rights

An employee鈥檚 employment rights (like the right to pay, holidays and returning to a job) are protected during maternity leave.

You still have to pay SMP even if you stop trading.

View a printable version of the whole guide

Part of Get your business ready to employ staff: step by step

  1. Step 1 Decide what type of employee you need

    1. Check whether you need full time or part time staff
    2. Check the different types of employment status

  2. and Check you can afford to take on employees

    1. Check how much the National Minimum Wage is
    2. Find out how much National Insurance you need to pay for your employees
    3. Check how much sick pay your employees are eligible for
    4. Check how much you need to pay towards your employee's pension
    5. You are currently viewing: Check how much Maternity Leave you need to pay your employees
    6. Check how much Paternity Leave you need to pay your employees

  3. Step 2 Make your workplace safe and accessible for employees

    1. Prevent discrimination
    2. Make your workplace accessible for employees with disabilities or health conditions
    3. Keep employee information and data safe
    4. Fire safety

    You also need to make checks when you recruit and employ someone.

    1. Find out what you need to check when you employ someone

  4. Step 3 Register as an employer and set up PAYE

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software

  5. Step 4 Check your responsibilities around workplace pensions

  6. Step 5 Get Employers' Liability insurance

    1. Find out about Employers' Liability insurance

  7. Step 6 Recruit and employ staff

    1. Employ someone