Guidance
Maternity benefits: technical guidance
Find out about the 2 maternity benefits available under the social security scheme: Statutory Maternity Pay and Maternity Allowance.
Documents
Details
A guide to the 2 maternity benefits available to women under the social security scheme:
- Statutory Maternity Pay (SMP)
- Maternity Allowance (MA)
This includes how the maternity benefits are worked out, the eligibility rules and when these benefits may be paid.
Published 1 April 2013
Last updated 26 March 2015 + show all updates
Last updated 26 March 2015 + show all updates
- N17A updated to reflect National Insurance contribution changes (NICs) for the self-employed.
- Updated to take account of the new Shared Parental Leave and Pay scheme.
- Revisions have been published to the Maternity benefits technical guidance to include the introduction on 1 April 2014 of Maternity Allowance for women who are not employed or self-employed, their baby is due on or after 27 July 2014, and they take part in the business of their self-employed spouse or civil partner.
- First published.