Statutory Maternity Pay: guidance updated
14 August 2017
The section 'Baby born in or before the QW' has been updated to help clarify the average weekly earnings in the relevant period.
Baby born in or before the QW
If the baby’s born in or before the QW, there are special rules to the 4 terms and conditions listed below.
The employee must:
Give you medical evidence of the date the baby’s due
Have been continuously employed by you for 26 weeks
Have AWE high enough in the relevant period
Give you acceptable notice for start of SMP
Your employee should give you medical evidence (usually form MATB1 maternity certificate) of the date the baby was expected to be born as well as the actual date of birth. You can accept any document signed by a doctor or midwife as long as a date or expected date is provided. You can accept a birth certificate as evidence of the date of birth.
Your employee should give you the evidence within 21 days of the start of their SMP pay period or as soon as they can but no later than 13 weeks after the start of the SMP pay period.
If the baby’s born before or during the QW, the continuous employment rule is satisfied if they would have completed 26 weeks continuous employment with you had it not been for the baby’s early birth.
You must work out the AWE in the relevant period by using the birth date instead of the QW.
Further guidance can be found on GOV.UK - Statutory Maternity Pay: employee circumstances that affect payment.