Statutory Maternity Pay
E510409
Statutory Maternity Pay is a UK government benefit that provides eligible employees with paid leave from work around the time of childbirth.
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
UK social security benefit
ⓘ
maternity benefit ⓘ |
| administeredBy |
HM Revenue and Customs
NERFINISHED
ⓘ
UK Government NERFINISHED ⓘ |
| alternativeBenefit | Maternity Allowance ⓘ |
| appliesInJurisdiction |
England
NERFINISHED
ⓘ
Northern Ireland NERFINISHED ⓘ Scotland NERFINISHED ⓘ Wales NERFINISHED ⓘ |
| appliesTo |
employees
ⓘ
employees who have recently given birth ⓘ pregnant employees ⓘ |
| benefitType | cash benefit ⓘ |
| country | United Kingdom ⓘ |
| durationStructure |
first 6 weeks at higher rate
ⓘ
remaining 33 weeks at standard rate or 90 percent of average weekly earnings if lower ⓘ |
| eligibilityCriterion |
employee must be on maternity leave
ⓘ
employee must earn at least the lower earnings limit for National Insurance contributions ⓘ employee must give proper notice to employer ⓘ employee must have been employed by the same employer for at least 26 weeks up to the qualifying week ⓘ employee must have reached the qualifying week of pregnancy ⓘ employee must provide medical evidence of pregnancy ⓘ |
| employerObligation |
employer must keep records of Statutory Maternity Pay payments
ⓘ
employer must pay Statutory Maternity Pay to eligible employees ⓘ |
| excludes | self-employed workers ⓘ |
| fundingSource |
UK National Insurance system
NERFINISHED
ⓘ
employers ⓘ |
| governedBy |
Employment Rights Act 1996
NERFINISHED
ⓘ
Social Security Contributions and Benefits Act 1992 NERFINISHED ⓘ |
| legalRightOf | eligible employees in the UK ⓘ |
| legalSystem | UK employment law ⓘ |
| maximumDuration | 39 weeks ⓘ |
| paymentFrequency | weekly ⓘ |
| paymentMethod | paid by employer ⓘ |
| purpose |
provide income during maternity leave
ⓘ
support employees around the time of childbirth ⓘ |
| reclaimableBy | employers from HM Revenue and Customs ⓘ |
| reclaimRate |
small employers may reclaim 100 percent plus a small compensation
ⓘ
standard rate reclaimable is most of the Statutory Maternity Pay paid ⓘ |
| relatedTo |
Shared Parental Pay
ⓘ
UK Statutory Paternity Pay ⓘ maternity leave ⓘ |
| requires | MATB1 maternity certificate ⓘ |
| startTimeCondition |
can start the day after childbirth if employee is still working
ⓘ
cannot start earlier than 11 weeks before expected week of childbirth ⓘ starts automatically if employee is off work for a pregnancy-related illness in the 4 weeks before the week the baby is due ⓘ |
| taxStatus |
subject to National Insurance contributions
ⓘ
subject to income tax ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.