You can process Statutory Maternity Pay (SMP) by using Payroll. Payroll calculates the SMP for you.

This article has everything you need to understand the qualifying rules and entitlement. We show you how to record SMP within payroll. 

 NOTE: As of 6th April 2024, both male and female employees can take maternity. This is in accordance with the latest legislation. 

You can read further information on the HMRC site. Statutory Maternity Pay and Leave: employer guide (opens in new tab). 

• Qualifying rules
• Entitlement
  
• When does the employee start maternity leave?
  
• Recording SMP in Payroll
  
• Recovering SMP from HMRC
  
• Keep in touch (KIT) days
  
• SMP terms

• SMP not calculating? Read our article Recording SMP in Payroll
• Do you have a leaver who is currently claiming SMP? Read our article Processing Leavers
• Do you need to amend SMP details already entered? Read the To edit absences section of our article Make changes to a completed pay run