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What is the current rate for Statutory Maternity Pay (SMP)?

April 26, 2017Maternity pay rate SMP statutory

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What is the current rate for Statutory Maternity Pay (SMP)?

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Employees are entitled to up to 26 weeks SMP if the baby is due prior to the 1st April 2007. For babies due on or after the 1st April 2007, employees are entitled to up to 39 weeks. The first 6 weeks of payment are at 90% of the average weekly earnings and the remaining weeks at the rate set by HMRC. This rate is: • Tax Year 2009/10 – £123.06 • Tax Year 2010/11 – £124.88 or 90% of the average weekly earnings; whichever is lower.