Small Business Accountants

What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is the minimum amount a UK employer must pay a qualifying employee taking maternity leave. It is paid for up to 39 weeks: the first six weeks at 90% of average weekly earnings, and the remaining 33 weeks at £194.32 or 90% of earnings, whichever is lower. The employee must meet the 26-week service and £129 weekly earnings tests.

Reviewed by 1
What is Statutory Maternity Pay? - GoForma Small Business | UK Accountants & Tax Advisors
This article is part of our Small Business Accountants guide — your essential resource for running a small business.

<p>Statutory Paternity Pay is the amount of money that must by law be paid to the mother of a new baby while she is away from her job.</p>

Need help with this for your business?

Book a free 20-minute call with one of our MAAT or ACCA qualified accountants. We will tell you honestly whether we can help.

203 5-star reviews
ACCA & AAT qualified
Set up in 24 hours

Read more of our Small Business Accountants guides

Making Tax Digital for Income Tax - What it Means for You?
Making Tax Digital for Income Tax - What it Means for You?
Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) requires sole traders and landlords above set income thresholds to keep…
UK Budget 2025 - What You Need to Know
UK Budget 2025 - What You Need to Know
The Autumn Budget 2025, delivered by Rachel Reeves on 29 October 2025, introduced frozen income tax thresholds until 2031, a 2% rise in…
Changes in Tax Codes & Allowances for 2025/26
Changes in Tax Codes & Allowances for 2025/26
Your tax code tells HMRC how much income tax to deduct from your pay or pension. The standard code for 2025/26 is 1257L, reflecting the…
An Overview of UK VAT Rules After Brexit
An Overview of UK VAT Rules After Brexit
Since 1 January 2021, UK businesses trading with the EU must follow new VAT rules. EU goods entering the UK are treated as imports, with…
Browse all small business accountants articles