Statutory Maternity Pay

Definition: 

Statutory Maternity Pay (SMP) is paid for up to 39 weeks. It is paid at:

  • 90% of the employee’s average weekly earnings (before tax) for the first 6 weeks of maternity leave; then
  • £139.58 or 90% of average weekly earnings (whichever is lower) for the next 33 weeks.
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