PART 4: STATUTORY PAYMENTS
It is payable for 39 weeks (26 weeks for those with an Expected Week of Childbirth prior to 1st April 2007), commencing at the earliest 11 weeks before the baby is due. It is paid at the same standard rate as SMP - see table below. From 6th April 1987 many women who work for an employer and who pay Class 1 National Insurance Contributions are entitled to Statutory Maternity Pay. But, where an employed woman is unable to claim Statutory Maternity pay (e.g. low earnings in the relevant period) Maternity Allowance is available. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Women who are self-employed at the 15th week before the baby is due get the standard rate of Maternity Allowance as long as she has paid the full Class 2 contribution in the tax year prior to the 15th week. Maternity Allowance rates - from 23rd November 1981 to 11th April 1994 Date from Lower Rate Adult Dependant Date from Lower Rate Adult Dependant £ £ £ £ 23/11/1981 22.50 13.90 11/04/1988 31.30 19.40 22/11/1982 25.00 15.45 10/04/1989 33.20 20.55 21/11/1983 25.95 16.00 09/04/1990 35.70 22.10 26/11/1984 27.25 16.80 08/04/1991 40.60 24.50
25/11/1985
29.15
18.00
06/04/1992
42.50
25.50
28/07/1986
29.45
18.20
12/04/1993
43.75
26.40
06/04/1987
30.05
18.60
11/04/1994
44.55
26.90
Maternity Allowance rates - from 16th October 1994 No printing, copying or reproduction permitted. Lower Rate Standard Rate Earnings Threshold £ £ £ 44.55 52.50 45.55 52.50 47.35 54.55 48.35 55.70
Adult Dependant
Date from
£
16/10/1994
26.90
10/04/1995
27.50
08/04/1996
28.55
07/04/1997
29.15
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