Would anybody know the precise rules around entitlements to SMP when working under an umbrella company? I know that 41 weeks of employment must be completed, with notice of maternity leave to be given 15 weeks prior to baby's due date. £111 before tax must have been earnt during these 41 weeks too. My umbrella company have given conflicting answers as to whether the £111 per week can be based on average earnings, or whether EVERY week £111 must have been earnt. I started with my umbrella company in February, but had a 6 week gap between contracts, and therefore HAVE earnt the average £111 a week, but haven't earnt £111 EVERY week. Please help.