Article Title : Maternity Pay
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Statutory maternity pay (SMP) is paid for 39 weeks and covers the first 39 weeks of an employee’s maternity leave in most circumstances.
A pregnant employee qualifies for SMP provided she has:
For the first six weeks you must pay your employee SMP at the rate of 90 per cent of her AWE.
For the next 33 weeks you must pay her the lower of the following:
You can recover some or all of your SMP payments from HM Revenue & Customs (HMRC), this is dependent on the size of your annual NICs liability.