| gptkbp:instanceOf | gptkb:UK_government_benefit 
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                                | gptkbp:administeredBy | gptkb:HM_Revenue_and_Customs 
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                                | gptkbp:application | through employer 
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                                | gptkbp:canBeAppealed | yes 
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                                | gptkbp:country | gptkb:United_Kingdom 
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                                | gptkbp:duration | up to 39 weeks 
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                                | gptkbp:eligibility | employed women worked for employer for at least 26 weeks
 average earnings at least equal to lower earnings limit
 
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                                | gptkbp:employerReimbursement | employers can reclaim most or all payments from HMRC 
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                                | gptkbp:legalBasis | gptkb:Employment_Rights_Act_1996 gptkb:Social_Security_Contributions_and_Benefits_Act_1992
 
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                                | 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
 
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                                | gptkbp:purpose | provide income to employees on maternity leave 
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                                | 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 
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                                | gptkbp:statutoryRate2023 | £172.48 per week 
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                                | gptkbp:subjectToNationalInsurance | yes 
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                                | gptkbp:taxStatus | yes 
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                                | gptkbp:bfsParent | gptkb:Maternity_Allowance gptkb:National_Insurance
 
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                                | gptkbp:bfsLayer | 7 
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                                | https://www.w3.org/2000/01/rdf-schema#label | Statutory Maternity Pay 
 |