cobweb SMP definition from the personnel pages where i work hope it helpful:
- Statutory Maternity Provision
3.1 Statutory Maternity Leave
All pregnant staff members, regardless of length of service or hours of work, are entitled to 26 weeks' ordinary maternity leave (OML). All conditions of service, except for pay, will be maintained during this leave
Members of staff who have completed 26 weeks' continuous service with the University at the beginning of the 14th week before the EWC are entitled to 26 weeks' additional maternity leave (AML) which begins at the end of OML. Whilst the contract of employment continues throughout AML, there is no statutory entitlement to receive pay from the University.
3.2 Statutory Maternity Pay (SMP)
To qualify for SMP a pregnant staff member must satisfy all of the following conditions:
have been continuously employed by the University for at least 26 weeks at the 15th week before the EWC. (The 15th week before the EWC is known as the qualifying week.)
have average weekly earnings in the eight weeks up to and including the qualifying week which are at least equal to the lower earnings limit for the payment of National Insurance contributions (i.e. above £76 per week from April 2002)
be pregnant at the 11th week before the EWC (or have had the baby by that time)
have stopped working for the University due to her forthcoming birth.
A staff member is required to notify the University at least 28 days in advance of the date that she wishes to the payment of SMP to start, via the Department of Human Resources - Personnel Services, unless this is not reasonably practicable.
Provided that all conditions in 3.2. have been satisfied, a staff member will be entitled to receive:
an earnings-related element equivalent to 90% of her full salary for 6 weeks; and
a flat rate payment for a further 20 weeks, which is the lesser of SMP standard rate - (£100 per week at the time of writing) or 90% of the woman's average weekly earnings.
These payments will be made via the University payroll, subject to income tax, national insurance and pension contributions (if a member).
SMP is only payable when the staff member is absent from work on maternity leave. If the staff member does any work in any particular week she is disqualified from receiving SMP for that week.
Payment of SMP commences on the Sunday following the day on which she last worked before starting her maternity leave.
A qualifying staff member may continue to work right up until the date her baby is born and still retain her full 26 week entitlement to SMP.
3.3 Maternity Allowance (MA)
If a staff member is not entitled to SMP she may make an application for Maternity Allowance for a maximum of 26 weeks. Staff members wishing to claim MA should ask for an MA claim pack at their Jobcentre Plus/Social Security Office.
Entitlement to MA is based upon the staff member's employment and earnings in the 66 weeks ending with the week before the EWC.
The MA weekly rate is the lesser of the MA standard rate (£100 at the time of writing) or 90% of the woman's average weekly earnings.
MA is paid by the Benefits Agency directly to the individual, and not via the University payroll.
3.4 What are my entitlements to Statutory Maternity Pay and Leave?
Each individual's entitlement will be dependent upon her particular situation, as follows:
Staff members who do not wish to return to work following the birth:
with less than 26 weeks continuous service by the 15th week before the EWC, staff members must personally apply for Maternity Allowance.
with at least 26 weeks continuous service by the 15th week before the EWC and earnings throughout this period of not less than the lower earnings limit for National Insurance contributions, staff members will be eligible for SMP.
Staff members who wish to return to work following the birth:
with less than 26 weeks continuous service by the 15th weeks before the EWC, staff members will be eligible for 26 weeks maternity leave, but must personally apply for Maternity Allowance.
with 26 to 36 weeks continuous service with the University by the 15th week before the EWC, staff members are entitled to 26 weeks maternity leave and SMP (provided all conditions in 3.2.1 are met).
Staff members with 52 weeks continuous service by the EWC who plan to return to work after maternity leave are eligible to the preferential benefits of the University maternity leave scheme (see Section 2).
Staff members who are uncertain of their maternity leave entitlements should contact the Department of Human Resources - Personnel Services to discuss their individual situation.