Friday, 17 August 2012

Statutory Maternity Pay

To qualify for SMP you must have been:

  • employed by the same employer continuously for at least 26 weeks into the 15th week before the week your baby is due (the qualifying week)
  • earning on average an amount which at least equals the lower earnings limit which applies on the Saturday at the end of your qualifying week

The lower earnings limit is the amount you have to earn before you are treated as paying National Insurance contributions. This is L107 a week if the end of your qualifying week is in the 2012-13 tax year.

To help you to take time off work before and after your baby is born, you may be able to get Statutory Maternity Pay (SMP). This is a weekly payment from your employer. Find out who can get SMP and how to claim. Read the full article here - Statutory Maternity Pay.

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