Statutory Maternity Pay is a weekly payment made to eligible employees who take time off work to have a baby. It is paid for up to 39 weeks, with the first six weeks at a higher rate linked to average earnings and the remainder at a lower standard rate.
Eligibility and recovering the cost
To qualify, an employee must meet minimum length of service and earnings tests and give the correct notice. Most employers can recover all or most of the cost from HMRC through their payroll submissions.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.