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- Statutory Maternity Leave can last up to 52 weeks, according to UK.GOV<\/a>.<\/li>\n
- Statutory Maternity Pay can last up to 39 weeks, according to the same source.<\/li>\n
- The first six weeks of SMP are paid at 90% of the employee’s average weekly earnings, as seen in HMRC’s rate table<\/a>.<\/li>\n
- The same table says that for 2026\/27, the following 33 weeks are paid at \u00a3194.32 or 90% of average weekly earnings, whichever is lower.<\/li>\n
- HMRC says<\/a> employees do not need a minimum length of service to qualify for Statutory Maternity Leave.<\/li>\n
- However, different eligibility rules apply to Statutory Maternity Pay.<\/li>\n
- Employers can usually reclaim 92% of SMP from HMRC, or 109% if they qualify for Small Employers\u2019 Relief, according to UK.GOV<\/a>.<\/li>\n
- Factorial can help you manage maternity leave and related payroll admin in one place. You can track employee absences, centralise relevant documents and send maternity leave payroll information to your bookkeeper from the platform using payroll preparation<\/a>\u00a0and leave management<\/a> features, among others, helping keep HR and payroll records organised.<\/li>\n<\/ul>\n
\n\n\nTrack hours automatically & boost productivity across your team<\/h4>\n \n
- \n
- Monitor real-time attendance with automated clock-in\/out<\/li>\n
- Generate instant reports in hours worked, overtime, and productivity trends<\/li>\n
- Reduce timesheets errors and ensure accurate payroll processing<\/li>\n <\/ul>\n \n \n Get a demo <\/a>\n <\/div>\n\n \n
![](\"https:\/\/factorialhr.com\/wp-content\/uploads\/2025\/10\/09115712\/time-tracking-app.webp\")
\n <\/div>\n <\/div>\n<\/div>\nWhat is Statutory Maternity Pay?<\/h2>\n
Statutory Maternity Pay, usually shortened to SMP, is the minimum maternity pay that eligible employees can receive from their employer.<\/p>\n
You pay SMP through your normal payroll in the same way as the employee’s usual wages. Income Tax and National Insurance are deducted where applicable. Statutory Maternity Pay can last for up to 39 weeks.<\/p>\n
It is important to discuss statutory maternity pay and leave separately:<\/p>\n
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