Back

Statutory Maternity Pay (SMP) - terms

Created on 30 June 2023 | Last modified on 10 February 2025

Summary

Terms used during processing of Statutory Maternity Pay (SMP) in Sage Payroll.

Resolution

Below is an explanation of the terms associated with Statutory Maternity Pay and leave (SMP).

You can also find information on the GOV.UK website.

Ordinary maternity leave (OML)	▼Explanation All employed women have an entitlement to a total of 52 weeks maternity leave. This is regardless of their length of service. They don’t need to qualify for Statutory Maternity Pay (SMP) to be able to take maternity leave. Maternity leave consists of: Ordinary Maternity Leave (OML), which is the first 26 weeks of maternity leave Additional Maternity Leave(AML), which is the second 26 weeks of maternity leave
Additional Maternity Leave (AML)	▼Explanation All employed women have an entitlement to a total of 52 weeks of maternity leave. This is regardless of their length of service. They don’t need to qualify for Statutory Maternity Pay (SMP) to be able to take maternity leave. Maternity leave splits into: Ordinary Maternity Leave (OML), which is the first 26 weeks of maternity leave Additional Maternity Leave(AML), which is the second 26 weeks of maternity leave
Maternity pay period (MPP)	▼Explanation This is the 39 weeks when the employee can take maternity leave and receive maternity pay.
Expected week of confinement (EWC)	▼Explanation This is the calendar week, which begins on a Sunday, in which the baby is due. This is also referred to as the expected week of childbirth.
Higher rate	▼Explanation 90% of the employee’s Average Weekly Earnings. Paid for the first six weeks of the maternity pay period. The set period used to calculate the employee’s average earnings is the eight weeks before the qualifying week. The qualifying week is the 15th week before the EWC date.
Keep in touch (KIT) days	▼Explanation KIT days entitle an employee to work for up to ten days during her MPP without losing SMP.
LEL	▼Explanation Lower earnings limit for NI contributions.
MAT B1	▼Explanation A maternity certificate providing medical evidence of the date the baby is due. Issued to the employee by their doctor or midwife.
Qualifying week (QW)	▼Explanation This is the 15th week before the expected EWC date.
Small employers’ relief (SER)	▼Explanation The amount of SMP that you can recover from HMRC depends on whether you’re classed as a small or standard employer. If you’re a small employer, you can claim back 100% of the SMP that you pay to the employee. You also get a further 3% of that amount in NI compensation.
Set period or relevant period	▼Explanation This is the eight-week period leading up to the qualifying week. It's used to calculate the employee’s average weekly gross pay.
SMP1	▼Explanation Your employee is on maternity leave, and not entitled to SMP, give them this form. See the HMRC article: Statutory Maternity Pay: employee not entitled – form for employers
Standard rate	▼Explanation Whichever is the lesser amount of: 90% of the employee’s average weekly earnings or £184.03 (24/25) or £187.18 (25/26) per week Paid for the remainder of the maternity pay period. It follows the six weeks at the higher rate.