Statutory Maternity Pay (smp)
Maternity Pay Period (MPP) Once an employee has qualified, SMP is payable for up to 39 weeks (even where the employee does not intend to return to work after the birth of the baby), unless the employee goes to work for an employer who did not employ her at the Notification Week. This is called the Maternity Pay Period (MPP) and it may commence at any time from the start of the 11th week before the Expected Week of Confinement (EWC). The starting date is usually mutually agreed between employee and employer, but the final decision rests with the employee. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Where the baby is born before the MPP is due to commence, the MPP will be the period of 39 weeks beginning from the day after the actual date of birth (ADOB). From April 2007 the employee may choose to start her Maternity Pay Period on any day of the week. Leavers who leave after qualification at the 15th week but before the 11th week will start their MPP on the Sunday of the 11th week, or if leaving after the 11th week, the MPP begins on the day after the last day she worked for the employer. Where the employee is absent with a Pregnancy Related Illness within the four-week period starting on the Sunday of the 4th week before the week the baby is due, the MPP and OML begin on the day after the first complete day of absence from work. Payment rates There are two weekly rates of payment: • an earnings related rate of 90% of the employee’s Average Weekly Earnings (see above) payable for the first six weeks of the Maternity Pay Period • 33 weeks at 90% of Average Weekly Earnings or the current flat rate, whichever is the lower. Table of SMP weeks’ payable, earnings thresholds, rates, rebates, and recovery from 1987/1988 to date
Earnings Threshold No printing, copying or reproduction permitted. Earnings Related Rate Standard rate Rebate Rebate/ Reclaim £ % £ % % 18 39.00 90 32.85 100 Nil 18 41.00 90 34.25 100 7.0 18 43.00 90 36.25 100 7.5
Small Employer’s Relief threshold (SER)¹
SMP Weeks Payable
Year
£
1987/ 1988
1988/ 1989
1989/ 1990
287
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