Statutory Maternity Pay (SMP) UK 2025 – Complete Guide to Rules, Rates & Eligibility
Statutory Maternity Pay is a legal right for eligible employees in the UK. This comprehensive guide explains everything about SMP including current rates, eligibility requirements, and how to claim your maternity pay.
Last updated: 5 November 2025
Statutory Maternity Pay Quick Facts 2025
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum amount employers must pay eligible employees during maternity leave in the UK. It's a legal entitlement designed to provide financial support while you take time off work to have and care for your baby.
SMP is paid by your employer for up to 39 weeks, though you can take up to 52 weeks of maternity leave. The amount you receive depends on your earnings and how long you've been with your employer.
Key Points About SMP:
- Paid directly by your employer through payroll
- Subject to tax and National Insurance deductions
- Can be enhanced by employer schemes
- Protected by law - employers cannot refuse if you're eligible
SMP Eligibility Requirements
To qualify for Statutory Maternity Pay, you must meet all of the following requirements:
You're eligible for SMP if:
- You've worked for your employer continuously for at least 26 weeks by the 'qualifying week' (15 weeks before your due date)
- You earn at least £123 per week on average (before tax) in the 8 weeks before the qualifying week
- You give your employer proper notice (at least 28 days before you want SMP to start)
- You provide proof of pregnancy (usually a MATB1 certificate from your midwife or doctor)
- You're still pregnant at the 11th week before your due date or have had the baby by then
Important Dates:
Qualifying Week: The 15th week before your expected week of childbirth
Earliest Start: 11 weeks before your expected week of childbirth
Latest Notice: 15 weeks before your expected week of childbirth
Current SMP Rates 2025
Statutory Maternity Pay is paid at two different rates during your maternity leave:
First 6 Weeks
No upper limit - you receive 90% of your average earnings regardless of how much you earn
Remaining 33 Weeks
Or 90% of your average weekly earnings if this is less than £184.03
Example Calculation:
If you earn £30,000 per year:
- Weekly earnings: £576.92
- First 6 weeks: £519.23 per week (90% of £576.92)
- Next 33 weeks: £184.03 per week
- Total SMP: £9,185.37
How to Claim Statutory Maternity Pay
Claiming SMP involves several steps that you need to complete in the right order:
Get Your MATB1 Certificate
Your midwife or doctor will give you this after 20 weeks of pregnancy. It confirms your pregnancy and expected due date.
Notify Your Employer
Tell your employer at least 15 weeks before your due date that you're pregnant and when you want to start maternity leave.
Submit Your MATB1
Give your employer the MATB1 certificate as proof of pregnancy. Keep a copy for your records.
Receive Confirmation
Your employer must confirm within 28 days whether you qualify for SMP and how much you'll receive.
SMP Payment Schedule
Understanding when and how you'll receive your Statutory Maternity Pay helps you plan your finances:
When SMP is Paid:
- Paid on your usual pay day (weekly or monthly)
- Paid in the same way as your wages (bank transfer)
- Subject to tax and National Insurance as normal
- Continues even if you don't return to work after maternity leave
Payment Timeline:
Employer Responsibilities for SMP
Employers have legal obligations when it comes to Statutory Maternity Pay:
Must Do:
- Pay SMP if employee is eligible
- Respond within 28 days of notification
- Keep records for 3 years
- Issue form SMP1 if employee doesn't qualify
Cannot Do:
- Refuse SMP to eligible employees
- Dismiss employee for being pregnant
- Change terms unfavorably
- Pressure return before ready
Note: Employers can reclaim 92% of SMP from HMRC (103% for small employers).
What If You Don't Qualify for SMP?
If you don't meet the eligibility requirements for Statutory Maternity Pay, you have other options:
Important: Your employer must give you form SMP1 within 7 days of their decision if you don't qualify for SMP. You'll need this to claim Maternity Allowance.
Frequently Asked Questions About Statutory Maternity Pay
Can I get SMP if I have more than one job?
Yes, you may be able to get SMP from each employer if you meet the eligibility criteria for each job separately. Each employer will pay SMP based on your earnings from that specific job.
What happens to SMP if I have a premature baby?
If your baby is born early, your SMP will start automatically from the day after the birth. You should notify your employer as soon as possible and provide evidence of the birth.
Can my employer pay more than statutory rates?
Yes, many employers offer enhanced maternity pay packages that go beyond the statutory minimum. Check your employment contract or staff handbook for details of your company's maternity policy.
Do I have to pay back SMP if I don't return to work?
No, you don't have to pay back Statutory Maternity Pay even if you decide not to return to work. However, if your employer pays enhanced maternity pay, they may have different rules.
Can I work while receiving SMP?
You can work up to 10 'Keeping In Touch' (KIT) days during your maternity leave without losing SMP. Any work beyond this will end your SMP for that week.
How is SMP affected if I'm made redundant?
If you're made redundant while pregnant or on maternity leave, you continue to receive SMP for the full 39 weeks. Your employer must pay it even after your employment ends.
Calculate Your Statutory Maternity Pay
Use our free calculator to find out exactly how much SMP you could receive based on your salary and circumstances.