Statutory Maternity Pay (SMP) is paid for a maximum of 39 weeks, starting, at the earliest, 11 weeks before the Expected Week of Confinement (EWC) and, at the latest, the day following the baby’s birth.
Employees wishing to claim SMP should provide the Form MAT B1 to the company. This is normally given to the mother at the antenatal appointment after the 20 week scan.
Paternity Pay is paid because the employee partner’s is having a baby and the employee might be eligible for:
- 1 or 2 weeks paid Ordinary Paternity Leave (OSPP)
- Up to 26 weeks’ paid Additional Paternity Leave (ASPP) – but only if the mother returns to work.
Unlike Maternity leave, Paternity leave cannot start before the birth. It must also end within 56 days of the birth.
Employees should give you the Form SC3 at least 15 weeks before the week the baby is expected. This informs the company of the following:
- The baby’s due date.
- When the leave to starts (eg the day of the birth or the week after the birth).
- If they will require 1 or 2 weeks’ leave.
|Statutory Maternity Pay (SMP)|
|Weekly rate for first six weeks||90% of the employee’s average weekly earnings|
|Weekly rate for remaining weeks||£139.58 or 90% of the employee’s average weekly earnings, whichever is lower|
|Statutory Paternity Pay (OSPP/ ASPP) – weekly rate||£139.58 or 90% of the employee’s average weekly earnings, whichever is lower|
|SMP/OSPP/ASPP – proportion of your payments you can recover from HMRC||103% if your total Class 1 NICs (both employee and employer contributions) for the previous tax year are £45,000 or lower.|
|92% if your total Class 1 NICs are above £45,000 for the previous tax year.|
Rates are correct for 2015-16.