What is statutory maternity pay?
Answered 17 March 2026
Here is a comprehensive answer on what Statutory Maternity Pay (SMP) is:
What is Statutory Maternity Pay (SMP)?
What the law says
SMP is governed primarily by section 164 of the Social Security Contributions and Benefits Act 1992. It is treated as earnings for both income tax and National Insurance Contributions (NICs) purposes, as section 4(1)(a) of the Social Security Contributions and Benefits Act 1992 directs that all such payments are to be treated as remuneration derived from employment.
HMRC guidance / practice
Definition and purpose
SMP is a measure of earnings replacement paid by employers to women while they are absent from work in the last weeks of pregnancy and during the first few weeks after the baby is born. It is intended to help the expectant mother remain at home before and after the birth, in the interests of her own and the baby's health.
Who qualifies
SMP is for women who are or have been employees with the same employer for a continuous period of six months. Specifically, to receive SMP a woman must:
- Have been continuously employed by the same employer for at least 26 weeks continuing into the qualifying week (QW) — the 15th week before the week the baby is due;
- Have stopped working;
- Have average weekly earnings (AWE) of not less than the Lower Earnings Limit (LEL) for NICs at the end of the QW;
- Still be pregnant at the 11th week before the week the baby is due, or have had her baby by that time;
- Have provided medical evidence of the due/birth date within three weeks of the start of the maternity pay period (MPP);
- Have given the employer 28 days' notice of when she expects SMP to start;
- Have a UK employer with earnings attracting a liability for Class 1 NICs.
A woman who satisfies these conditions qualifies for SMP even if she does not intend to return to work after the baby is born.
Rate and duration
A qualifying woman receives:
- An earnings-related payment of 90% of her normal weekly pay for the first six weeks;
- A standard rate payment for the following 33 weeks.
The rate of SMP is reviewed each year by the Secretary of State for Work and Pensions, with changes given in an annual up-rating order.
Tax and NICs treatment
SMP is taxable — it is not a social security benefit but replacement earnings charged to tax as employment income. National Insurance contributions are also payable on SMP.
Administration
Employers are responsible for administering the scheme and paying employees the amount to which they are entitled. HMRC is responsible for ensuring correct administration and for providing employers with the funding to which they are entitled. If an employer fails or refuses to pay SMP, HMRC will pay SMP direct to the claimant. Employers can recover some or all of the SMP paid to their employees.
Interaction with other payments
- SMP must be offset against any employer's occupational maternity pay for the same period.
- SMP and statutory sick pay (SSP) cannot be paid for the same period.
- The following state benefits are not payable for any day for which SMP is payable: Maternity Allowance (MA), Jobseeker's Allowance (JSA), and Employment and Support Allowance (ESA).
- Women who do not qualify for SMP may still claim Maternity Allowance from the DWP (which is a separate, non-taxable benefit).
Citation sources
SMP is intended to help women during pregnancy and after the birth of the baby by providing a measure of earnings replacement. This is to help the expectant mother to remain at home and not work both before and after the birth of her baby. This is in the interests of her own and the baby’s health. Legislation sets down when and how SMP should be paid. The rate of SMP is reviewed each year by the Secretary of State for Work and Pensions. Changes to the rate are given in an annual up-rating order.
To receive SMP, a woman must: have been continuously employed by the same employer for at least 26 weeks continuing into the qualifying week (QW) which is the 15th week before the week the baby is due or would have worked for that employer into the QW, had her baby not been born early have stopped working have average weekly earnings (AWE) in the relevant period of not less than the Lower Earnings Limit (LEL) for NICs which applies at the end of the QW still be pregnant at the 11th week before t
Statutory maternity pay (SMP) is a measure of earnings replacement paid by employers to women while they are absent from work in the last weeks of pregnancy and during the first few weeks after the baby is born. It is for women who are or have been employees with the same employer for a continuous period of six months. A woman who qualifies receives: an earnings related payment currently 90% of her normal weekly pay over a certain period for the first six weeks a standard rate payment for the fo
Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay are earnings for the purposes of NICs, since section 4(1)(a) of the Social Security Contributions and Benefits Act 1992 directs that all such payments are to be treated as remuneration derived from employment. Add any payments of Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity Pay, and Statutory Adoption Pay to any other earnings received by the employee in the normal earnings period
The statutory maternity pay (SMP) scheme does not affect a woman’s right to any other maternity payments provided by her employer. But SMP must be offset against any employer’s maternity pay for the same period. Where the employer’s maternity pay is greater than SMP, the employer will only pay the rate of occupational maternity pay. If the SMP is greater than the employer’s maternity pay, the employer will pay the rate of SMP. SMP and statutory sick pay (see EIM76350) cannot be paid to a person