Are you taxed on SMP of £108 per week?

[RedKennedy]

Im confused.. I know thats what I will be getting after the 6 weeks full pay, but having just read a link from the gov website it says you pay tax & NI on that in the same way you do on your wages. What??
So I wont even be clearing £108 p/w?
God help me. I hope Ive misunderstood that.

Department for Work and Pensions reliably informs me that "SMP is earnings and your employer will deduct tax and National Insurance."

I wish it wasn't true, I'll be sitting home in the dark, keeping warm with a candle come May.

You need to remember that you will have the same personal allowance that you normally have - I think it is about £5000, so you should take that off your yesrly earnings and then calculate tax.