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Statutory Maternity Pay
Ordinary Statutory Paternity Pay
Statutory Shared Parental Pay

Statutory Maternity Pay is paid for a period of 39 weeks. Generally, the first 6 weeks is paid at 90% of their average weekly earnings and the remainder of the period is paid at the set weekly rate (or 90% of their average weekly earnings if this is less).

HMRC have a useful SMP calculator available to work out an employee’s maternity leave and pay.

Ordinary Statutory Paternity Pay is paid for a period of either 1 or 2 consecutive weeks once the baby has been born. Leave must finish within 56 days of the birth. SPP is paid at the set weekly rate (which is the same as the lower rate of SMP) or 90% of their average weekly earnings if this is less.

Statutory Shared Parental Pay is available under the same eligibility rules as SMP and SPP. Employees can claim Statutory Shared Parental Pay if the mother ends their leave early. The remaining leave will be available as shared Parental Pay. Full information on Statutory Shared Parental Pay and Shared Parental Leave is available on the HMRC website here.

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Alison is a wonderful help, and is always at hand to sort out queries regarding staff holiday pay, and sick pay issues, even after I have run the monthly payroll. Her quick response resolves most things, and it's like having someone behind you in the office doing it for you!

Fergus O'Loghlen