Maternity pay and SMP - please help!

[OptimisticRealist2024]

I've just had chat with HR about our SMP/maternity pay policy.

We get 26 weeks full pay - lovely.

Then 13 weeks of £184 SMP (NOT 90% for first six weeks then £184).

My usual monthly take home after tax, pension and NI is £2399.

Please can someone work out for me how much I will take home in the 13 weeks of £184? I can't work it out and all the salary calculators only take into account the 90% and then the drop to £184.

I'm due end of June so assume I'll be over the £12570 threshold for the year.

I've got it coming out as £17984 for the maternity period.

£2392 for the smp
£15592 for your wages

You can ask HR for a breakdown week by week or month by month though. When they receive the matb1 they can input your details and do the calculator.

@Tdcp Thanks for quick reply but is that 13 x 184 minus tax, NI, pension = £2392? I can't work out how much I take home after deductions on that £184.

It will depend on your personal tax code, what time in the year your pay will drop down and when your baby is born

Thanks! 1257, due 21 June. Pay would drop 21 December...

Go on hmrc tax calculator site, put in your total gross pay for the tax year, and it will tell you your total net pay.

It will drop down to SMP not 90% of your wages. I cried when I saw they had taxed it and taken pension contributions

There isn't a tax calculator that works this out the way I need to. So I get 26 weeks full pay then 13 weeks of £184 - but I don't know how much my take home will be after tax, pension and NI during the weeks of £184. Is anyone able to help with this please?

HR couldn't help and HMRC doesn't have a tool to help with periods of mixed leave (enhanced + statutory pay). I don't have the period of 90% as my employer effectively tops this up after my first 20 weeks.

I work in HR, it’s not their job to do this. Theyre not really allowed to try work out your post deductions pay (there is no way they could do it accurately as they don’t know if you have other forms of income affecting your tax code). There really is no one who can work this out for you other than you.

It doesn’t matter what the pay is (enhanced or statutory), in HMRC’s eyes and for tax purposes it’s all just gross pay and will all be taxed at the rate set out for the year per your tax code, including any normal salary you’re paid in the year either side of your leave. Anything above your tax free allowance for the year will be taxed at basic rate, then higher rate if you hit that threshold, etc.

when I go on mat leave in a few months I will be calculating my full years gross earnings (salary before/after leave, enhanced pay, X wks stat-only pay, put that in as ‘yearly’ earnings to the tax calc, then see the net figure as my budget for the year, and knowing I won’t get an equal portion of that per month.

Bear in mind you will probably pay more tax at the start of the year as HMRC will think your normal monthly pay is an indication of your full years earnings, but then will take less tax proportionally when your pay drops. If you work out the gross figure accurately you can also call HMRC (or log in to your portal) to tell them your estimated annual earnings and they might adjust your code early on to avoid you overpaying tax on your full pay months.