My employer pays the standard SMP rate. I am aware that for the first six weeks I will receive 90% of my pay. My monthly pay differers greatly, some months my take home would be £1500, other months it could be £3500 (due to commission, no bonuses). Which months will my employer base the 90% pay from? I completed the government maternity calculator for employers on the gov website and it asked for my pay before tax and NI between December 22 and January 23 which happened to be very generously paid months. Is this what my employer will use or is this just guidance/example? Surly with the choice they would choose my worst paid months to base the 90% from?