Statuary Maternity Pay
Pregnant employees are entitled to paid time off for antenatal care, maternity leave, maternity pay benefits and protection against unfair treatment or dismissal. All pregnant employees, however long they have been in their jobs, are entitled to reasonable time off for antenatal care. The employee must let the employer know they are pregnant by at least 15 weeks before the beginning of the week the baby is due, or as soon as possible after this date. A health and safety risk assessment should then be carried out for the employee’s role, to see if any changes are needed to the role to protect the baby and the employee. We can advise further as your payroll services provider.
To qualify for SMP (statutory maternity pay) the employee must have worked for the same employer continuously for at least 26 weeks into the 15th week before the baby is due. They must also be earning on average at least £102 per week. For the first 6 weeks SMP is paid at 90% of the average gross weekly earnings. For the remaining 33 weeks, the employee would receive the lower of 90% of their average weekly earnings or £128.73. SMP will be paid in the same way as the employee’s normal wages and can be paid for 39 weeks. If an employee is not entitled to SMP the employer must provide them with a SMP1 form to complete, as part of your payroll services package we will complete this on your behalf. The employee may be able to claim Maternity Allowance using this form.
During the maternity pay period the employee can return to work for up to 10 days without losing their SMP entitlement. These are called keeping in touch days. If the employee works more than 10 days during their maternity pay period, they will lose their SMP for each week in the maternity pay period in which they do that work. An employee will still build up their holiday entitlement while off on maternity leave.
Statutory Maternity Leave actually consists of 26 weeks Ordinary Maternity Leave and 26 weeks Additional Maternity Leave, totalling 52 weeks available leave, but only for 39 of them, will SMP be paid. When returning to work after Ordinary Maternity Leave (the first 26 weeks of their Statutory Maternity Leave), the employee has the right to the same job and the same terms and conditions as if they hadn’t been away. This also applies when they come back after Additional Maternity Leave (the last 26 weeks of their Statutory Maternity Leave). However, if the employer shows it is not reasonably practical to return to their original job (e.g. because the job no longer exists) they do not have the same right. In that case, they must be offered alternative work with terms and conditions as if they hadn’t been away.
An employer will assume the employee will take all 52 weeks of their Statutory Maternity Leave. If they take the full 52 weeks, they don’t need to give the employer notice that they are coming back. However, it can be a good idea to do so. If they wish to return earlier, for example when their SMP ends (after 39 weeks) they must give at least eight weeks’ notice. If they don't, the employer can insist that they don’t return until the eight weeks have passed. The employee must let the employer know if they are returning to work early, want to change the date of their return or If they decide not to return to work at all, they must give notice in the normal way. It is our job as your payroll services provider to keep a record of these dates.
You can ask for notice of the pregnancy in writing. You may also ask for a copy of form MAT B1, the maternity certificate, which says when the baby's due. The doctor or midwife will give the employee a copy of the MAT B1 form after they have been pregnant for 21 weeks. They cannot give this to them any earlier. After informing the employer that they want to take Statutory Maternity Leave, the employer should write to the employee within 28 days. They should confirm their Statutory Maternity Leave and give them the date the Statutory Maternity Leave will end.