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Statutory Maternity Pay

Also called SMP

Pay for up to 39 weeks of maternity leave for employees who meet the length of service and earnings tests: 90% of average weekly earnings for the first six weeks, then a flat weekly rate or 90% if lower. Employers can reclaim 92% of it from HMRC, or more with Small Employers’ Relief.

Read the guide: Family pay rates 2026/27

A short definition for UK employers, not legal advice. Checked 8 November 2026.

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