Statutory Maternity Pay and Leave: employer guide

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Eligibility and proof of pregnancy

Some employees will not qualify for both leave and pay.

Statutory Maternity Leave

Employees must:

Statutory Maternity Pay (SMP)

Employees must:

  • be on your payroll in the ‘qualifying week’ - the 15th week before the expected week of childbirth
  • give you the correct notice
  • give you proof they’re pregnant
  • have been continuously employed by you for at least 26 weeks up to any day in the qualifying week
  • earn at least £123 a week (gross) in an 8-week ‘relevant period’

Use the maternity pay calculator to check an employee’s eligibility and work out their relevant period, notice period and statutory maternity pay.

There are special rules for some employee situations (for example if they leave, become sick or their baby is born before the qualifying week).

Proof of pregnancy

You must get proof of the pregnancy before you pay SMP. This is usually a doctor’s letter or a maternity certificate (known as an MATB1 certificate). Midwives and doctors usually issue these 20 weeks before the due date.

The employee should give you proof within 21 days of the SMP start date. You can agree to accept it later if you want. You do not have to pay SMP if you have not received proof of the due date 13 weeks after the SMP start date.

You must keep records of the proof of pregnancy.

Employees not entitled to SMP may be able to get Maternity Allowance instead.

View a printable version of the whole guide

Part of Get your business ready to employ staff: step by step

  1. Step 1 Decide what type of employee you need

    1. Check whether you need full time or part time staff
    2. Check the different types of employment status

  2. and Check you can afford to take on employees

    1. Check how much the National Minimum Wage is
    2. Find out how much National Insurance you need to pay for your employees
    3. Check how much sick pay your employees are eligible for
    4. Check how much you need to pay towards your employee's pension
    5. Check how much Maternity Leave you need to pay your employees
    6. Check how much Paternity Leave you need to pay your employees

  3. Step 2 Make your workplace safe and accessible for employees

    1. Prevent discrimination
    2. Make your workplace accessible for employees with disabilities or health conditions
    3. Keep employee information and data safe
    4. Fire safety
    5. Health and safety

    You also need to make checks when you recruit and employ someone.

    1. Find out what you need to check when you employ someone

  4. 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.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software

  5. Step 4 Check your responsibilities around workplace pensions

    1. Understand your pension responsibilities as an employer

  6. Step 5 Get Employers' Liability insurance

    1. Find out about Employers' Liability insurance

  7. Step 6 Recruit and employ staff

    1. Employ someone