Calculate average weekly earnings for smp
- how is smp calculated
- how is smp calculated for part time workers
- how is smp calculated gov
- how is smp recovered calculated
Maternity pay after tax calculator
Smp calculator hmrc.
Statutory Maternity Pay and Leave: employer guide
Statutory Maternity Leave
Eligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.
The earliest that leave can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.
Employees must take at least 2 weeks after the birth (or 4 weeks if they’re a factory worker).
Statutory Maternity Pay (SMP)
SMP for eligible employees can be paid for up to 39 weeks, usually as follows:
- the first 6 weeks: 90% of their average weekly earnings (AWE) before tax
- the remaining 33 weeks: £184.03 or 90% of their AWE (whichever is lower)
Tax and National Insurance need to be deducted.
Use the SMP calculator to work out an employee’s maternity leave and pay.
Some employment types like agency workers, directors and educational workers have different rules for entitlement.
You can offer more than the statutory amounts if you have a company maternity scheme.
You must make sure your maternity leave
- how is smp entitlement calculated
- how do you calculate smp