Statutory Maternity Pay (SMP)

You have to pay Statutory Maternity Pay (SMP) to your employee if they satisfy the qualifying conditions. Enter here, the total gross amount of any SMP paid to the employee. The amount you enter must include pence, for example '14.27'.

For further information on SMP, please see Employer's Help Book E15 - Pay and time off work for parents (PDF 198K).