An eligible employee is entitled to receive SMP for 52 weeks. Usually paid during the first 39 weeks of maternity leave.
For the first six weeks you must pay your employee SMP at the rate of 90 per cent of their average weekly earnings.
For the next 33 weeks you must pay them the lower of the following:
• £135.45 – from 1 April 2012
• 90 per cent of their average weekly earnings
