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How much Statutory Maternity Pay (SMP) can you get back?

You are entitled to recover some or all of the SMP you have paid.

The amount you can recover depends on the total gross amount of employer and employee Class 1 National Insurance contributions (NICs) you have paid in the appropriate tax year. For example:

For babies due between 22 July 2007 and 19 July 2008 you should check your liability for 2006-2007.

If your Class 1 NICs are £45,000 or less, you can claim back all the SMP you have paid plus 4.5 per cent compensation.

If your Class 1 NICs are more than £45,000 you can claim back 92 per cent of the SMP you have paid.

You can use your P35 Employer’s Annual Return to check the amount of Class 1 National Insurance you have paid.

The SMP calculator will help you.

Additional guidance

  • If you can recover any SMP, you should deduct the amount you can recover from the tax, NICs and student loan deductions you have to pay to HMRC that month. If the amount you can recover is more than your monthly or quarterly payment due, carry the balance over to when your next payment is due.
  • Where you will have insufficient money to recover the payments from the next payment due or there are no further payments due in the tax year, you can contact the Accounts Office to pay you the balance due.