Employment Data

© 2001–2006 Mike Wills Learning Services

• Statutory Maternity Pay (SMP) is paid for up to 26 weeks (39 weeks for births 1 April 2007 onwards):
  
  

  First six weeks	90% of average weekly earnings with no upper limit
  Remaining weeks	£108.85 or 90% of average weekly earnings (whichever is the smaller)

  
  
• SMP may start on any day if the baby is born early or the mother is off work with a pregnancy-related illness.
  
  
• Otherwise the pay period will start from the Sunday following the day the mother last worked before starting her maternity leave.
  
  
• Additional conditions apply — e.g. if the baby is born in or before the 15th week before due date or if the mother's salary varies from month to month.