Statutory Maternity Pay

If you become pregnant and you have been working for the same family for 26 weeks (i.e. six months) or more, prior to the 'notification week' (NW), you may qualify for Statutory Maternity Pay (SMP). The 'notification week' is 15 weeks before the baby is due. In order to be eligible, you must also earn equivalent to the Lower Earnings Limit (LEL) or above. Please refer to the Rates and Thresholds page for up to date information on LEL. If you qualify for SMP then it is your employer's statutory obligation to pay it.

The actual period of maternity leave can begin any time after 14 weeks before the baby is due, but the maternity pay period will not commence until the 11th week before the due date.

SMP is payable for a maximum period of 39 weeks. The first six weeks of SMP are at 90% of average gross weekly earnings (which you will receive net of tax and employee's NI). The remaining weeks of the maternity pay period (up to a maximum of 33 weeks) are paid at the current statutory rate or continue at 9/10ths of the average gross earnings, whichever is the lower. For the current rate of SMP, please refer to the rates and thresholds page.

If you are a nanny working for more than one family and you earn at least the current LEL (lower earnings limit) gross per family per week you are entitled to Statutory Maternity Pay (SMP) from each family you work for. Read more on SMP in nanny shares.

Because your employer is classed as a small employer they can usually reclaim all the costs involved. You should provide your employer with a Maternity Certificate (MATB1) for this purpose. The MATB1 is issued 20 weeks before the baby's due date, and you can ask your doctor or midwife for it. Nannytax will calculate and apply to HMRC on your employer's behalf to receive the SMP rebate. We will also issue payslips for you throughout the period of your maternity leave, showing SMP paid and any Tax and NI deductions.

You should advise your employer during your Notification Week (15 weeks before your due date) of when you intend to start your maternity leave. However you can change this date providing 8 weeks notice is given in writing. To qualify for SMP, you do not have to intend to return to work after your baby is born.

All nannies have a right to return to work, but only on the same terms as you were previously employed - e.g. not with your own baby if your employer does not wish this. If you are not returning to work then Nannytax will send you a P45 at the end of your period of SMP. You are technically still employed until then. If you want to return, you are entitled to an additional 13 weeks unpaid leave before returning to work.