How long is Statutory Maternity Pay paid for?

Statutory Maternity Pay is paid for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings before tax. The remaining 33 weeks are paid at the weekly flat rate or 90% of average weekly earnings, whichever is lower. Maternity leave itself can last up to 52 weeks, so the final weeks of a full year off are unpaid.

Can a small employer claim Statutory Maternity Pay back?

Yes. GOV.UK says employers can usually reclaim 92% of the Statutory Maternity Pay they pay. A business that qualifies for Small Employers' Relief can reclaim 109%. You qualify if you paid £45,000 or less in Class 1 National Insurance in the last complete tax year before the qualifying week. The claim is made through an Employer Payment Summary.

What is the qualifying week for Statutory Maternity Pay?

The qualifying week is the 15th week before the expected week of childbirth. It matters because the employee must be on your payroll in that week and must have been continuously employed by you for at least 26 weeks up to any day in it. The GOV.UK maternity calculator works out the exact dates from the due date.

What do I do if an employee does not qualify for Statutory Maternity Pay?

You give her form SMP1, which explains why you are not paying. GOV.UK says to hand it over within 7 days of your decision, and she must have it within 28 days of her request for Statutory Maternity Pay or the birth, whichever is earlier. She may then be able to claim Maternity Allowance instead, using the form as evidence.

Is tax deducted from Statutory Maternity Pay?

Yes. Statutory Maternity Pay goes through payroll like ordinary wages, so Income Tax and National Insurance are deducted in the usual way and the payments are reported to HMRC on your normal payroll submissions. The employee receives payslips as before, and the amount you recover is reported separately on an Employer Payment Summary.

Statutory Maternity Pay: A Guide for Small Employers

Statutory Maternity Pay (SMP) is the legal minimum an employer must pay an eligible employee while she is on maternity leave, for up to 39 weeks. You pay it through payroll like wages, and you can usually claim most or all of it back from HMRC. This guide covers who qualifies, how much to pay and how to recover it.

Key takeaways

Maternity leave can last up to 52 weeks. SMP is paid for up to 39 of them.
The first 6 weeks are paid at 90% of average weekly earnings, then 33 weeks at the lower of the flat rate or 90%.
Employers can usually reclaim 92%, or 109% with Small Employers' Relief.
You reclaim through an Employer Payment Summary, which cuts your PAYE bill.
If she does not qualify, you must give her form SMP1 promptly.

What is Statutory Maternity Pay?

SMP is a weekly payment set by law. It is separate from Statutory Maternity Leave, which is the right to time off. An employee can be entitled to the leave without being entitled to the pay, so check each one on its own terms. The official employer guide is on GOV.UK under Statutory Maternity Pay and Leave.

You can offer more than the legal minimum through a company maternity scheme. If you do, the extra is your own cost. Only the statutory amount counts for recovery.

How much SMP is, and for how long

SMP is paid for up to 39 weeks, usually as follows:

First 6 weeks: 90% of the employee's average weekly earnings before tax.
Remaining 33 weeks: the weekly flat rate, or 90% of average weekly earnings if that is lower.

The flat rate is updated from time to time, so check the current figure on the GOV.UK employer guide linked above. Tax and National Insurance are deducted from SMP in the same way as from normal pay, and it appears on the payslip and your payroll submissions. Our guide to payslips and RTI reporting covers how those submissions work.

Leave and pay compared

	Statutory Maternity Leave	Statutory Maternity Pay
Length	Up to 52 weeks	Up to 39 weeks
Who qualifies	Employees with an employment contract who give the correct notice, however long they have worked for you	Employees who meet the service, earnings, notice and proof conditions below
Who pays	Nobody. It is a right to time off, not a payment	The employer, through payroll, with most or all reclaimed from HMRC

Who qualifies for SMP

The test centres on the "qualifying week", which is the 15th week before the expected week of childbirth. GOV.UK lists the conditions under eligibility and proof of pregnancy. The employee must:

be on your payroll in the qualifying week;
have been continuously employed by you for at least 26 weeks up to any day in the qualifying week;
earn, on average, at least the lower earnings limit over an 8-week "relevant period" (check the current weekly amount on GOV.UK);
give you the correct notice; and
give you proof of pregnancy, usually a doctor's letter or a MATB1 maternity certificate.

Different rules apply to some groups, including agency workers and directors, so check GOV.UK before assuming the standard position applies.

Notice and proof

At least 15 weeks before the baby is expected, the employee must tell you the due date and when she wants her leave to start. You must then confirm her leave start and end dates in writing within 28 days. For the pay, she must give 28 days' notice of the date she wants SMP to begin, which is usually the same day. The detail is on the GOV.UK page on the notice period.

You must have proof of the pregnancy before you pay SMP. GOV.UK says the employee should give it within 21 days of the SMP start date, although you can agree to accept it later.

Step by step: handling a maternity pay request

Note the due date and when the employee wants leave to start.
Work out the key dates with the GOV.UK maternity pay calculator: the qualifying week, the relevant period and average weekly earnings.
Check each eligibility condition and keep a note of the result.
Confirm the leave dates in writing within 28 days.
Collect the MATB1 or doctor's letter and keep a copy.
If she does not qualify, issue form SMP1 (see below).
Set up SMP in your payroll software so each pay run uses the right weekly amount.
Reclaim each pay period on an Employer Payment Summary.
Keep the records for 3 years from the end of the tax year they relate to.

If the employee does not qualify

You can refuse SMP if the conditions are not met, but you must explain why on form SMP1. Give it to her within 7 days of your decision. She must receive it within 28 days of her request for SMP or the birth, whichever is earlier. She may then be able to claim Maternity Allowance. Refusing the pay does not affect any right she has to maternity leave.

Recovering SMP from HMRC

GOV.UK's guide to getting financial help with statutory pay says employers can usually reclaim 92% of SMP. You can reclaim 109% if you qualify for Small Employers' Relief, which applies if you paid £45,000 or less in Class 1 National Insurance, ignoring reductions such as Employment Allowance, in the last complete tax year before the qualifying week.

Your payroll software calculates the amount. You report it on an Employer Payment Summary (EPS), and it is set against the PAYE and National Insurance you owe for that period, so your payment to HMRC goes down. See our guide to PAYE payment deadlines for when that payment falls due. If you cannot afford to pay SMP up front, you can apply online for HMRC to pay you in advance, up to 4 weeks before you need the first payment.

Worked example (illustrative)

"Priya", an illustrative example, works part time for a small bakery with four staff. Her baby is due on 10 March 2027, so the qualifying week begins on Sunday 22 November 2026. She has worked there since 2024, tells her employer in early November, and hands over her MATB1.

Her average weekly earnings in the relevant period are £200, which is above the lower earnings limit. 90% of £200 is £180. That is below the weekly flat rate shown on GOV.UK, so she receives £180 a week for all 39 weeks: £7,020 in total, before tax and National Insurance.

The bakery paid well under £45,000 in Class 1 National Insurance in 2025/26, so it qualifies for Small Employers' Relief. It reclaims 109% of £7,020, which is £7,651.80, spread across its EPS submissions. Without the relief it would reclaim 92%, or £6,458.40.

The person, business and figures are invented for illustration and are not a real client.

Common mistakes

Treating leave and pay as one test. An employee can have the right to leave without qualifying for SMP.
Paying without proof of pregnancy. Get the MATB1 or doctor's letter first.
Missing the SMP1 deadline. She may need the form to claim Maternity Allowance.
Forgetting to reclaim. Recovery is not automatic. It has to be reported on an EPS.
Assuming the 109% rate applies. Check your Class 1 National Insurance for the correct tax year.

How we can help

We run payroll for small employers, including SMP calculations, payslips, EPS recovery claims and the records HMRC expects. We also handle statutory sick pay and other leave. Payroll starts from £25 per month per employee on a fixed fee. See our payroll service, view our pricing, or contact us when an employee tells you she is expecting.

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