What if the employee does not qualify for SMP?

If the employee does not meet the qualifying conditions (e.g. they haven’t been employed long enough or earn below the LEL), the employer must issue a form SMP1 explaining why SMP cannot be paid. The employee may then be able to claim Maternity Allowance from the Department for Work and Pensions.

Can an employee work during the SMP period?

Employees can work up to 10 “Keeping in Touch” (KIT) days during the SMP period without losing any SMP. The employer and employee agree the pay for KIT days. Working more than 10 KIT days means SMP stops for any week in which the employee works after the 10 days are used.

Subsidio legal por maternidad (SMP)

Q: Can an employer reclaim SMP?

Yes. Most employers can reclaim 92% of the SMP they pay. Small employers (those who paid £45,000 or less in Class 1 NI in the previous tax year) can reclaim 100% plus an additional 9% compensation, totalling 109% for 2026/27. The reclaim is made by reducing PAYE payments to HMRC or through an Employer Payment Summary (EPS).

Datos clave

SMP is paid for up to 39 semanas: 6 semanas al 90% de las ganancias semanales promedio, luego 33 semanas a 194,32 libras esterlinas (o al 90% si es menor).
The employee must have been continuously employed for at least 26 weeks by the 15th week before the due date (the qualifying week).
Las ganancias semanales promedio deben ser al menos Límite inferior de ingresos (129 libras esterlinas por semana) in the 8 weeks up to the qualifying week.
Los empleadores pueden reclamar 92% of SMP paid, or 109% si cumplen los requisitos para acogerse a la ayuda para pequeños empleadores (2026/27).
SMP is subject to Impuesto sobre la renta y seguro nacional deductions, just like normal pay.

What Is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is the legal minimum payment that employers must make to eligible employees who are pregnant or have recently given birth. It is designed to provide financial support during maternity leave and is paid through the employer’s payroll.^[1]

SMP is payable for a maximum of 39 semanas, split into two rates:

Semanas 1 a 6: 90% of the employee’s average weekly earnings (no cap)
Semanas 7 a 39: La menor de las siguientes cantidades: 194,32 libras esterlinas por semana o el 90% del salario semanal promedio.

Condiciones de calificación

To qualify for SMP, the employee must:^[2]

Have been continuously employed by you for at least 26 weeks by the end of the “qualifying week” (the 15th week before the expected week of childbirth)
Tener ingresos semanales promedio de al menos £129 (the Lower Earnings Limit) over the 8 weeks ending with the qualifying week
Give you at least 28 days’ notice (or as much as is reasonably practicable) of when they want SMP to start
Provide medical evidence of pregnancy (the MATB1 certificate from a doctor or midwife, issued no earlier than 20 weeks before the due date)
Tener dejó de funcionar for you (SMP cannot be paid while the employee is still doing their normal job)

Punto clave: The qualifying week is the 15th week before the expected week of childbirth. Count back 15 Sundays from the Sunday before the due date to find the start of the qualifying week. The employee must have 26 weeks’ continuous service by the Saturday at the end of this week.

Calculating SMP

To calculate SMP:^[3]

Identificar el período relevante for calculating average earnings (the 8 weeks ending with the last normal payday on or before the Saturday of the qualifying week)
Calcular las ganancias semanales promedio durante este período
Check the earnings threshold: Si el salario semanal promedio es inferior a 129 libras esterlinas, no se paga la prestación por maternidad.
Calculate the 90% rate for weeks 1–6: 90% of average weekly earnings
Apply the flat rate Para las semanas 7 a 39: la menor de las siguientes cantidades: 194,32 £ o el 90 % de las ganancias semanales promedio.

Período	Tasa	Duración
First 6 weeks	90% de las ganancias semanales promedio (sin límite)	6 weeks
Remaining weeks	194,32 libras esterlinas o el 90 % del AWE (lo que sea menor)	33 weeks
After 39 weeks	No SMP (statutory maternity leave continues unpaid to 52 weeks)	13 semanas

Reclaiming SMP from HMRC

Employers can recover most or all of the SMP they pay:^[2]

Standard recovery: 92% of SMP paid
Small Employers’ Relief: 100 % de la prestación mínima obligatoria (SMP) más un 9 % de compensación (109 % en total para 2026/27): disponible para los empleadores que pagaron 45 000 £ o menos en total de cotizaciones a la Seguridad Social de Clase 1 en el año fiscal anterior.

Recovery is made by reducing the PAYE, NI, and student loan payments you send to HMRC. If the recovery exceeds what you owe HMRC, you can claim the difference through an advance funding request. Report the SMP recovered on your Employer Payment Summary (EPS).

Consejo: Even though you reclaim most of the cost, SMP must be paid through your payroll to the employee. You cannot direct the employee to claim from HMRC. The employee receives SMP from you, and you recover the cost separately.

Processing SMP Through Payroll

SMP is processed through payroll just like normal wages:

Deducir Impuesto sobre la renta utilizando el código tributario del empleado
Deducir empleado NI (if SMP is above the Primary Threshold for that period)
Calcular empleador NI on the SMP
Deducir reembolsos de préstamos estudiantiles if applicable
Informe sobre la Presentación de pago completo (FPS) to HMRC each pay period
Report the SMP recovery on the Resumen de pagos del empleador (EPS)

Maternity Leave Rights

While SMP covers pay, the employee also has the right to up to 52 weeks of maternity leave:^[1]

Ordinary Maternity Leave (OML): The first 26 weeks
Additional Maternity Leave (AML): A further 26 weeks
SMP covers only the first 39 weeks; the final 13 weeks are unpaid unless the employer offers enhanced maternity pay
The employee must take at least 2 semanas of compulsory maternity leave after the birth (4 weeks for factory workers)

Preguntas frecuentes

When does SMP start?

SMP can start from the 11th week before the baby is due (the earliest start date). The employee chooses when to start, but it must begin no later than the day after the baby is born. If the employee is off work due to a pregnancy-related illness in the 4 weeks before the due date, SMP automatically triggers from the following day.

Can an employer reclaim SMP?

Sí. La mayoría de los empleadores pueden recuperar el 92 % de la prestación por maternidad que pagan. Los pequeños empleadores (aquellos que pagaron 45 000 £ o menos en cotizaciones a la Seguridad Social de Clase 1 en el ejercicio fiscal anterior) pueden recuperar el 100 % más una compensación adicional del 9 %, lo que suma un total del 109 % para el ejercicio 2026/27. La recuperación se realiza reduciendo los pagos del IRPF a HMRC o mediante un Resumen de Pagos del Empleador (EPS).

¿Qué pasa si el empleado no califica para el SMP?

Si la empleada no cumple los requisitos (por ejemplo, si no lleva suficiente tiempo empleada o gana menos del LEL), el empleador debe emitir un formulario SMP1 explicando por qué no se le puede pagar el SMP. La empleada podría entonces solicitar el Subsidio de Maternidad al Departamento de Trabajo y Pensiones.

¿Puede un empleado trabajar durante el período SMP?

Los empleados pueden trabajar hasta 10 días de "Mantenerse en Contacto" (KIT) durante el período de SMP sin perder ningún día de SMP. El empleador y el empleado acuerdan el pago de los días de KIT. Trabajar más de 10 días de KIT significa que el SMP se suspende durante cualquier semana que el empleado trabaje después de que se hayan utilizado los 10 días.

Lecturas adicionales

Pago por paternidad legal (SPP) — el derecho del socio
Pago parental compartido (ShPP) — dividir la licencia de maternidad y el salario entre los padres
Pago por adopción legal (SAP) — derecho similar para los adoptantes
Resumen de pagos del empleador (EPS) — cómo informar a HMRC sobre la recuperación del SMP
Subsidio legal por enfermedad (SSP) — interacción entre SSP y SMP

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Fuentes

Subsidio y licencia por maternidad legales — GOV.UK
Pago y licencia por maternidad: guía para empleadores — GOV.UK
Tasas y umbrales para empleadores de 2026 a 2027 — HMRC