This article helps you understand the requirements for an employee to qualify for Statutory Maternity Pay (SMP).

For more information about SMP in general, read Statutory Maternity Pay (SMP).

You can also access the employers guide on the Gov.UK website. Read Statutory Maternity Pay and Leave.

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

To qualify

• 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

• 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 gave birth by then

• The employee’s average weekly earnings (AWE) in the eight weeks before the qualifying week is at least £123.00 (24/25) or £125 (25/26). This is the 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

Employee doesn't qualify

If an employee doesn’t qualify for SMP, you must give them Form SMP 1. This form allows the employee to apply for Maternity Allowance. The form is available on the HMRC website Form SMP 1.