Calculation of SMP — Case 1

Thursday, December 2, 2021

Bridget began her maternity pay period on 12 April 2021 and earns an average of £200 per week. She is therefore paid SMP at a rate of 90% of her normal weekly earnings for the first six weeks (£180 per week) and then at the standard amount for 2021/22 of £151.97 per week for the remaining 33 weeks. This is because the standard rate of SMP at £151.97 per week is less than 90% of her normal weekly earnings (90% of £200 = £180).

Calculation of SMP — Case 2

Thursday, December 2, 2021

Rachel began her maternity pay period on 17 August 2020 and earns an average of £115 per week. She is therefore not entitled to SMP as her earnings fall below the minimum threshold for eligibility (£120 per week for 2021/22).

Calculation of SMP — Case 3

Thursday, December 2, 2021

Lara began her maternity pay period on 10 November 2020 and earns an average of £200 per week. She is therefore paid SMP at the following rates.

Employee Factsheet: Statutory Sick Pay

Thursday, December 2, 2021

Statutory sick pay is the minimum amount of payment an employee is entitled to receive while absent from work due to sickness.