Statutory Maternity Leave
Eligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.
The earliest that leave can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.
Employees must take at least 2 weeks after the birth (or 4 weeks if they’re a factory worker).
Statutory Maternity Pay (SMP)
SMP for eligible employees can be paid for up to 39 weeks, usually as follows:
- the first 6 weeks: 90% of their average weekly earnings (AWE) before tax
- the remaining 33 weeks: £145.18 or 90% of their AWE (whichever is lower)
Tax and National Insurance need to be deducted.
Use the SMP calculator to work out an employee’s maternity leave and pay.
Some employment types like agency workers, directors and educational workers have different rules for entitlement.
Extra leave or pay
You can offer more than the statutory amounts if you have a company maternity scheme. You must make sure your maternity leave and pay policies are clear and available to staff.
If the baby is born early
Leave starts the day after the birth if the baby is born early.
The employee must give you the child’s birth certificate or a document signed by a doctor or midwife that confirms the actual date of birth.
You must write to them confirming the new end date for their leave.
For very premature births where the child is born 15 weeks or more before the due date, you’ll need to calculate SMP using your payroll software (if it has this feature) or work it out manually.
If the baby dies
Employees still qualify for leave or pay if the baby:
- is stillborn after the start of the 24th week of pregnancy
- dies after being born
An employee’s employment rights (like the right to pay, holidays and returning to a job) are protected during maternity leave.
You still have to pay SMP even if you stop trading.
Step 1 Decide what type of employee you need
and Check you can afford to take on employees
- Check how much the National Minimum Wage is
- Find out how much National Insurance you need to pay for your employees
- Check how much sick pay your employees are eligible for
- Check how much you need to pay towards your employee's pension
- You are currently viewing: Check how much Maternity Leave you need to pay your employees
- Check how much Paternity Leave you need to pay your employees
Step 2 Make your workplace safe and accessible for employees
- Prevent discrimination
- Make your workplace accessible for employees with disabilities or health conditions
- Keep employee information and data safe
- Fire safety
- Health and safety
You also need to make checks when you recruit and employ someone.
Step 3 Register as an employer and set up PAYE
You need to register with HMRC so you can pay tax and national insurance for your employees.
Step 4 Check your responsibilities around workplace pensions
Step 5 Get Employers' Liability insurance
Step 6 Recruit and employ staff