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Statutory Maternity Pay (SMP)
Statutory maternity pay (SMP) is a measure of earnings replacement paid by employers to women while they are absent from work in the last weeks of pregnancy and during the first few weeks after the baby is born. It is for women who are or have been employees with the same employer for a continuous period of six months.
A woman who qualifies receives:
an earnings related payment currently 90% of her normal weekly pay over a certain period for the first six weeks
a standard rate payment for the following 20 weeks.
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- Part of Speech: proper noun
- Synonym(s):
- Blossary: HR and Payroll
- Industry/Domain: Accounting
- Category: Payroll
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