Statutory Maternity Pay

GPTKB entity

Statements (25)
Predicate Object
gptkbp:instanceOf UK government benefit
gptkbp:administeredBy gptkb:HM_Revenue_and_Customs
gptkbp:application through employer
gptkbp:canBeAppealed yes
gptkbp:country gptkb:United_Kingdom
gptkbp:duration up to 39 weeks
gptkbp:eligibility employed women
worked for employer for at least 26 weeks
average earnings at least equal to lower earnings limit
gptkbp:employerReimbursement employers can reclaim most or all payments from HMRC
https://www.w3.org/2000/01/rdf-schema#label Statutory Maternity Pay
gptkbp:legalBasis gptkb:Employment_Rights_Act_1996
gptkb:Social_Security_Contributions_and_Benefits_Act_1992
gptkbp:paymentRate first 6 weeks at 90% of average weekly earnings
remaining 33 weeks at lower of 90% of average weekly earnings or statutory rate
gptkbp:purpose provide income to employees on maternity leave
gptkbp:relatedTo gptkb:Maternity_Allowance
gptkb:Statutory_Paternity_Pay
gptkb:Statutory_Shared_Parental_Pay
gptkbp:startDate no earlier than 11 weeks before expected week of childbirth
gptkbp:statutoryRate2023 £172.48 per week
gptkbp:subjectToNationalInsurance yes
gptkbp:taxStatus yes
gptkbp:bfsParent gptkb:Maternity_Allowance
gptkbp:bfsLayer 6