You must get proof of the pregnancy before you pay SMP. This is usually a doctor’s letter or a maternity certificate (known as an MATB1 certificate). Midwives and doctors usually issue these 20 weeks before the due date.

The employee should give you proof within 21 days of the SMP start date. You can agree to accept it later if you want. You do not have to pay SMP if you have not received proof of the due date 13 weeks after the SMP start date.

Eligible employees can take up to 52 weeks’ maternity leave. 

The earliest that leave can be taken is 11 weeks before the expected week of childbirth, unless the baby is born early.

SMP for eligible employees can be paid for up to 39 weeks, usually as follows:

You can refuse Statutory Maternity Pay (SMP) if the employee does not qualify. They may be able to get Maternity Allowance instead.

To refuse it, give the employee the SMP1 form within 7 days of your decision. They must get this form within 28 days of their request for Statutory Maternity Pay or the birth (whichever is earlier).

At least 15 weeks before the baby is expected, your employees must tell you the date that:

You must then confirm their leave start and end dates in writing within 28 days.

Employees can change their return to work date if they give 8 weeks’ notice.

Your employees must give you 28 days’ notice of the date they want to start their SMP. Usually the same date they want to start their leave.

You can refuse to pay SMP if your employee does not give you this notice and they do not give you a reasonable excuse.