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Accounting & General...

                     ...ADVICE FOR BUSINESS

Accounting & General- Accountants Devon, Accountancy Devon, Devon, Torquay, Paignton, Brixham, Cornwall, Somerset, Dorset|© 2011

Two benefits are available in employed or self-employed situations:

1. Statutory Maternity Pay (SMP) – from employers

2. Maternity Allowance (MA) – from Jobcentre Plus

Cannot get both at the same time. Test for SMP first, then move to MA if necessary.

If there is more than one employer the employee may get SMP from both.

All employees are entitled to 26 weeks Ordinary Maternity Leave and 26 weeks Additional Maternity Leave.

Statutory Maternity Pay

SMP is paid for a maximum of 39 weeks - the Maternity Pay Period (MPP).

Need to ascertain the Expected Week of Childbirth (EWC)

To qualify the employee must:

o NI rate set as that applicable at the end of the QW.

o Average earnings (gross pay)of at least 8 weeks before the end of the QW.

SMP can be paid from 11 weeks before the EWC, if you have stopped work at that time.

For Maternity Allowance click here.   

For definitive reference, here is a link to the Department of Work & Pensions guidance on the subject - click here.

Maternity Benefits - a Brief Introduction for Employers and Employees