Statutory Maternity Pay (SMP) is payable for up to 39 weeks following the birth of your child. You are entitled to SMP if:

1. You have been continuously employed by the Company for at least 26 weeks at the end of the Qualifying week (15th week before expected birthdate) and you are still employed during that week.
2. You meet the average weekly earnings limit (£120pw as of April 2020) for National Insurance contributions in the eight weeks up to and including the Qualifying Week (QW).
3. You are still pregnant eleven weeks before the start of your Expected Week of Childbirth (EWC) (or have already given birth).
4. You provide a MATB1 certificate stating your Expected Week of Childbirth (EWC).
5. You give the Company proper notification of your pregnancy.

The first six weeks of SMP is paid at an equivalent of 90% of your average total weekly earnings, calculated over the period of eight weeks up to an including the QW.

The remaining 33 weeks (or less if you return to work sooner) are paid at the rate set by the government (£151.20pw as of April 2020) or 90% of your average weekly earnings calculated over the period of eight weeks up to and including the QW. if this is lower than the government’s set weekly rate.

• SMP is treated as earnings and is therefore subject to income tax and National Insurance deductions.
• SMP cannot start prior to the eleventh week before your Expected Week of Childbirth (EWC). SMP can start from any day of the week.
• SMP is payable whether or not you intend to return to work after your leave.