Statutory Maternity Pay & Two Employments

To qualify for Statutory Maternity Pay (SMP) and maternity leave then you must have been employed by the same employer continuously for at least 26 weeks into the 15th week before the week your baby is due (the qualifying week).

You also must have earned at least £97 per week on average for the eight weeks prior to the fifteenth week before the baby is due.

Therefore, provided that you have worked concurrently for each employer for at least twenty six weeks prior to the qualifying date of the 15th week before the baby is due then you will be able to claim from each employer.

The amount you receive depends on the amount you earn from each job. The first six weeks will be paid at 90% of your average earnings for the eight weeks prior to confinement. The remaining 33 weeks will be paid at 90% of your average earnings as above or at the rate of £124.88 per week, whichever is the lower.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.