What is Statutory Maternity Pay (SMP)?

Statutory Maternity Pay (SMP) is a legal entitlement for eligible employees who take maternity leave. It's paid by employers for up to 39 weeks at a rate of 90% of average weekly earnings for the first 6 weeks, then £172.48 per week (or 90% of earnings if lower) for the remaining 33 weeks.

Who is eligible for Statutory Maternity Pay?

To qualify for SMP, employees must have worked continuously for the same employer for at least 26 weeks by the 15th week before their expected due date, and earn at least £123 per week on average. They must also give proper notice of their intention to take maternity leave.

How much is Statutory Maternity Pay in 2025?

For 2025, SMP is paid at 90% of average weekly earnings for the first 6 weeks, then £172.48 per week (or 90% of average weekly earnings if this is lower) for the remaining 33 weeks. The total payment period is up to 39 weeks.

What are the employer responsibilities for SMP?

Employers must pay SMP to eligible employees, can reclaim 92% of SMP payments from HMRC (or 103% for small employers), maintain accurate payroll records, and ensure proper PAYE and National Insurance deductions are made from SMP payments.

Can employers reclaim Statutory Maternity Pay costs?

Yes, employers can reclaim 92% of SMP payments from HMRC. Small employers (paying £45,000 or less in gross National Insurance contributions per year) can reclaim 103% to help cover administration costs.

What happens if an employee doesn't qualify for SMP?

If an employee doesn't qualify for SMP, they may be entitled to Maternity Allowance from the government instead. Employers must provide form SMP1 explaining why SMP cannot be paid, and the employee can use this to claim Maternity Allowance.

Do you provide payroll services for small businesses?

Yes, monthly payroll is included in our limited company accounting packages, with PAYE registration, RTI submissions, and payslips provided. We handle all statutory payment calculations including SMP to ensure compliance.

How can GoForma help with SMP calculations and compliance?

Our accounting services include complete payroll management with automatic SMP calculations, HMRC reclaim processing, and ensuring all legal requirements are met. Book a free consultation to discuss your payroll needs.

What is Statutory Maternity Pay?

Published Apr 13, 2021

Last updated Jan 29, 2026

5 min read

Written by Jordan MaceyAAT

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<p>Statutory Paternity Pay is the amount of money that must by law be paid to the mother of a new baby while she is away from her job.</p>

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What is Statutory Maternity Pay?

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