Statutory maternity pay (SMP)

You can easily process statutory maternity pay (SMP) by using Payroll to automatically calculate it for you.

We’ve gathered together everything you need to help you understand the qualifying rules and entitlement, as well as how to record it. You can also access an employers guide on the GOV.UK website (opens in a new window).

Qualifying rules
When does the employee start maternity leave?
Recording SMP in Payroll
Recovering SMP from HMRC
Keep in touch (KIT) days
SMP terms