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To qualify, employees must have had at least 26 weeks' continuous service prior to the qualifying week (the 15th week prior to the EWC) and must be earning at least £87 per week (the lower earnings limit), or an average of this in the 8 weeks prior to the qualifying week. Maternity pay will be:
- paid for a maximum of 39 weeks
- paid for six weeks at 90% of the employee's average weekly earnings (with no upper limit)
- paid for 33 weeks at a flat rate of £112.75 (as from 1 April 2007) or 90% of the employee's average weekly earnings, if that is less than the flat rate.
For more information, go to Her Majesty's Revenue & Customs' (HMRC) website www.hmrc.gov.uk and download booklet E15 ‘Employer's Guide to Statutory Maternity Pay and Leave' from the publications section. This contains easy-to-use information with examples.
Alternatively, call the Employer Helpline on 0845 7143 143. Employees who are not entitled to Statutory Maternity Pay (SMP), but meet qualifying conditions based on their recent employment and earnings records, may claim up to 39 weeks' Maternity Allowance (MA) from their JobCentre Plus office.
Maternity Allowance
If the employee does not qualify for SMP, she might be eligible for MA if she:
- worked for at least 26 of the 66 weeks before the week the baby was due (a part week counts as a full week); and
- earned an average of £30 over any 13 of those 66 weeks.
The standard rate of MA is £112.75 or 90% of the employee's weekly earnings, whichever is less, and it is paid for up to 39 weeks.
MA is not liable to income tax or National Insurance (NI) contributions.
The DTI's Maternity booklet has more information on this. It can be obtained from the Job Centre, DSS or a Citizens' Advice Bureau, or can be downloaded at www.dti.gov.uk/files/file34286.pdf.
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