This article is to help you understand the qualifying rules for Statutory Maternity Pay (SMP).

 NOTE: From 6th April 2024, both male and female employees may qualify for SMP. This is in accordance with the latest legislation. 

For more information about SMP, read our article Statutory Maternity Pay (SMP).

You can also access the employers guide on the Gov.UK website. Read Read Statutory Maternity Pay and Leave (opens in new tab).

• The employee must provide you with medical evidence. This is usually a MATB1 maternity certificate. They get this from their doctor or midwife. You can accept any document, signed by a doctor or midwife, that includes the date the baby is due. The employee should give you proof within 21 days of the SMP start date

• To qualify, the employee must have worked for you with no breaks in employment. They must have done this for at least 26 weeks up to the qualifying week. The qualifying week is the 15th week before the expected week of childbirth. The employee must still be pregnant at the start of the 11th week before the week the baby is due or had the baby by then

• The employee’s average weekly earnings (AWE) in the eight weeks before the qualifying week is at least £123.00. This is the 2023/2024 national insurance (NI) lower earnings limit (LEL).

• The employee should give you at least 28 days notice of when they want SMP to start. If this isn’t possible, for example, the baby arrives early, they should tell you as soon as possible

 CAUTION: If an employee doesn’t qualify for SMP, you must give them Form SMP 1. You get this from the HMRC website. This form allows the employee to apply for Maternity Allowance. The form is available on the HMRC website Form SMP 1 (opens in new tab).

 TIP: Payroll calculates SMP in whole weeks only, from the leave start date. For example, the leave starts on Wednesday. The week would be from Wednesday to the following Tuesday.