Two benefits are available in employed or self-employed situations:

1. Statutory Maternity Pay (SMP) – from employers

2. Maternity Allowance (MA) – from Jobcentre Plus

Cannot get both at the same time. Test for SMP first, then move to MA if necessary.

If there is more than one employer the employee may get SMP from both.

All employees are entitled to 26 weeks Ordinary Maternity Leave and 26 weeks Additional Maternity Leave.

Statutory Maternity Pay

SMP is paid for a maximum of 39 weeks - the Maternity Pay Period (MPP).

Need to ascertain the Expected Week of Childbirth (EWC)

• Qualifying Week (QW) is the 15th week  before the EWC – beginning Sunday.

To qualify the employee must:

• Tell the employer when they want the MPP to start.
• Provide medical evidence of EWC.
• Have worked for the employer for 26 full weeks before the QW, including 1 day in the QW.
• Have average earnings of at least the lower earnings limit for National Insurance (£107 for 2012/13).

o NI rate set as that applicable at the end of the QW.

o Average earnings (gross pay)of at least 8 weeks before the end of the QW.

SMP can be paid from 11 weeks before the EWC, if you have stopped work at that time.

• The first 6 weeks of SMP are paid at 90% of your average weekly earnings.
• The remaining 33 weeks are paid at £135.45 per week, or the average weekly earnings rate, if less.
• Simultaneous employment in a self-employed capacity does not affect SMP.

For Maternity Allowance click here.   

For definitive reference, here is a link to the Department of Work & Pensions guidance on the subject - click here.