Although your midwife should automatically give you a MAT B1 form at the antenatal appointment that takes places after your 20-week scan, you may need to request it - it is available from either your midwife or your doctor.
You can usually get Maternity Allowance if you've been employed or self-employed for 26 weeks in the 66 weeks before your due date. You'll need to have earned at least £30 a week for at least 13 of those weeks. The rules about Maternity Allowance can be complicated.
You'll need a MAT B1 form in order to claim for maternity pay and benefits, whether you're unemployed, self employed, full time or part time. The form enables a pregnant woman to claim for: Statutory Maternity Pay (SMP) from her employer Maternity Allowance (MA) from Jobcentre Plus.
What to send with your claim form
- proof of your income, such as original payslips or a Certificate of Small Earnings Exemption (if applicable for the 2014 to 2015 tax year)
- proof of the baby's due date, such as a letter from the doctor or midwife or your MATB1 certificate.
To qualify for SMP you must:
- earn on average at least £120 a week.
- give the correct notice.
- give proof you're pregnant.
- have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' - the 15th week before the expected week of childbirth.
You can refuse Statutory Maternity Pay ( SMP ) if the employee does not qualify. They may be able to get Maternity Allowance instead. To refuse it, give the employee the SMP1 form within 7 days of your decision.
If your employer refuses to pay your statutory maternity pay
HMRC will confirm whether you should get statutory maternity pay. You'll need to contact HMRC within 6 months of when your employer tells you they won't pay your statutory maternity pay. Your employer has to give you their reasons on a form called 'SMP1'.7 strategies to survive unpaid maternity leave
- Look into short-term disability insurance. expectful.
- Start saving money. expectful.
- Negotiate for some small amount of paid maternity leave. expectful.
- Consider using paid time off/vacation days. expectful.
- Reach out. expectful.
- Crowdfund it. expectful.
- Take on temporary part-time work or ask for additional hours at work.
Monthly paid example (baby due 25th March 2020)
Once you have worked out your employee's average weekly earnings, SMP is payable weekly as 90% of the employee's average weekly earnings (AWE) for the first 6 weeks, or £151.20 or 90% of their AWE (whichever is lower) for the remaining weeks.Statutory Maternity Pay is the legal minimum your employer normally has to pay you while you're on maternity leave. You'll get Statutory Maternity Pay if you: earn at least £118 a week on average. have worked for your employer for 26 weeks when you reach the 15th week before your due date.
In the 2019-2020 tax year statutory maternity pay is 90% of your weekly earnings before tax for the first six weeks, followed by £148.68 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks.
- Statutory Maternity Pay and Maternity Allowance. Pregnant working women and those recently employed can usually get Statutory Maternity Pay ( SMP ) from their employer or Maternity Allowance ( MA ) through Jobcentre Plus.
- Employment and Support Allowance.
- Sure Start Maternity Grant.
Ending maternity leave or maternity pay. To start shared parental leave (SPL), you (as the mother of the child) must first give up your entitlement to any maternity leave or pay, or maternity allowance. To do this, the you must either return to work or give your employer a written notice to say that you'll return.
How much statutory maternity pay you'll get. Your statutory maternity pay lasts up to 39 weeks, made up of: 6 weeks getting 90% of your average weekly pay (before tax) 33 weeks getting either £151.20 a week or 90% of your average weekly pay (before tax) - whichever is less.
Home / Resources / Pay & Benefits / What is Maternity Pay? / Is Maternity Pay Taxable? Yes, maternity pay is taxable. An employee receives deductions for tax and National Insurance on their Statutory Maternity Pay (SMP) just like when they receive a normal wage slip.
If your employee's SSP is ending you must send them form SSP1 either: within 7 days of their SSP ending, if it ends unexpectedly while they're still sick. on or before the beginning of the 23rd week, if their SSP is expected to end before their sickness does.
Illness. If you are persistently off sick, or on long-term sick, your employer should normally look at any alternatives before deciding to dismiss you. For example, they might have to consider whether the job itself is making you sick and needs to be changed. You can still be dismissed if you are off sick.
Sickness benefit for employees. Sickness benefit is money you can receive if you are unable to work due to illness. The first 14 days you are sick, your employer pays you sick pay instead of your regular salary. After that, you can apply for sickness benefit from Försäkringskassan.
If your employee does not qualify for SSP you must send them form SSP1 within 7 days of them going off sick. If your employee thinks this is unfair, they can appeal to HMRC - the form tells them how to do this.
To calculate SSP, the weekly rate (£94.25) is divided by the number of qualifying days in a week and multiplied by the number of days for which an employee is entitled to.
If you are still sick at the end of 28 weeks, you may be able to transfer to Employment and Support Allowance (ESA). SSP also stops if your job is terminated whilst you are off sick. If you have more than one job you may be entitled to SSP from each employer.
To qualify for Statutory Sick Pay ( SSP ) employees must:
- have an employment contract.
- have done some work under their contract.
- have been sick for 4 or more days in a row (including non-working days) - known as a 'period of incapacity for work'
- earn an average of at least £120 per week.
- give you the correct notice.
By law, employers must pay Statutory Sick Pay (SSP) to employees and workers when they meet eligibility conditions, including when: they've been off sick for at least 4 days in a row (except when it's for self-isolation for coronavirus), including non-working days. they earn on average at least £120 a week, before tax.
Maternity Allowance is usually paid to you if you do not qualify for Statutory Maternity Pay. The amount you can get depends on your eligibility. You can claim Maternity Allowance as soon as you've been pregnant for 26 weeks. Payments can start 11 weeks before your baby is due.
You cannot qualify for Maternity Benefit if you are unemployed and pregnant, unless your contract of employment ends within 16 weeks of the week in which your baby is due and you satisfy the PRSI contribution conditions. If you do not qualify for Maternity Benefit you may qualify for another social welfare payment.
You might be able to get Maternity Allowance if you can't get statutory maternity pay. It comes from the government rather than your employer. You might also be able to get Maternity Allowance if you haven't been employed or self-employed but your spouse or civil partner runs a business and you've been helping them.
You must also give evidence of your pregnancy. This is usually the maternity certificate from your doctor or midwife (MATB1). If you claim Maternity Allowance after your baby is born, you should provide the birth certificate.
Employees are eligible for maternity or parental leave if they've been employed at least 90 days with the same employer. Employees with less than 90 days of employment may still be granted leave. However, their employers aren't required under employment standards legislation to grant them leave.
Statutory Maternity Pay ( SMP )
give you proof they're pregnant. have been continuously employed by you for at least 26 weeks up to any day in the qualifying week. earn at least £120 a week (gross) in an 8-week 'relevant period'The Maternity Benefit Amendment Act has increased the duration of paid maternity leave available for women employees from the existing 12 weeks to 26 weeks.
SMP is paid in the same way as your wages (for example monthly or weekly). Tax and National Insurance will be deducted.
