What is the Statutory Maternity Pay (SMP) entitlement?
Women expecting a baby on or after 6 April 2009 who satisfy the qualifying conditions are entitled to be paid for 39 weeks; 6 weeks @ 90% of pay followed by 33 weeks at the new rate of 123.06 per week. An employee can now claim a further 13 weeks maternity leave. There is no obligation to pay for this period. If a SMP period crosses the tax year, the payment will be made at the 2009/2010 level.