MATERNITY RIGHTS (PL958 Rev 9)
A guide for employers and employees

Section 4: Maternity leave

Ordinary maternity leave

All pregnant employees are entitled to a period of 26 weeks’ ordinary maternity leave. This right to maternity leave applies regardless of an employee’s length of service.

Additional maternity leave

Employees who have completed 26 weeks' continuous employment with their employer are also entitled to additional maternity leave, which begins at the end of ordinary maternity leave.

The qualifying period of continuous employment of 26 weeks must be completed by the beginning of the 14th week before the expected week of childbirth.

Compulsory maternity leave

An employee may not work for her employer immediately after childbirth.

This period of compulsory maternity leave lasts for: 

• two weeks from the date of childbirth, or  
• four weeks from the date of childbirth if she works in a factory, or  
• until some later date, if there exists another statutory requirement (apart from any requirement to suspend her from work on maternity grounds under health and safety regulations – see Section 10) which prohibits the employee from working due to the fact that she has recently given birth.  

If the compulsory maternity leave period falls later than 26 weeks after the start of ordinary maternity leave the period of ordinary maternity leave will continue until the end of compulsory maternity leave. All the entitlements and conditions which apply during ordinary maternity leave will continue throughout compulsory maternity leave.

Notice requirements

In order to take advantage of the right to ordinary and additional maternity leave (if she qualifies) the employee must give her employer the proper notification (see Section 6).

Contractual rights to maternity leave

If an employee has a contractual right to maternity leave as well as the statutory right, she may take advantage of whichever is in any particular respect the more favourable to her.

The contract of employment during the 18 weeks' ordinary maternity leave

Contract of employment

The contract of employment continues throughout ordinary maternity leave unless either party to the contract expressly ends it or it expires.

Terms and conditions

During ordinary maternity leave an employee has a statutory right to continue to benefit from the terms and conditions of employment which would have applied to her had she been at work instead of on leave, except for the terms providing for her wages or salary. This means that if, for example, holiday entitlement would normally accrue while the employee was at work, it must continue to accrue while she is on maternity leave. However, while on maternity leave, she has no statutory right to continue to receive remuneration – that is the monetary salary or wages payable to an employee for her work. 

Entitlement to wages or salary during maternity leave is a matter for negotiation and agreement between the parties concerned (or their representatives).

Further examples of contractual terms and conditions which women should continue to benefit from during ordinary maternity leave are participation in share schemes; reimbursement of professional subscriptions; the use of a company car or mobile phone (unless provided for business use only) and other perks such as health club membership.

An employee resuming work after ordinary maternity leave is entitled to benefit from any general improvements to the rate of pay (or other terms and conditions) which may have been introduced for her grade or class of work while she has been away as if she had not been away.

Whether a bonus is payable to an employee on maternity leave depends on the type of bonus and the terms of the particular bonus scheme. This is a complicated area of the law on which independent legal advice should be sought.

The employee continues to be employed during her ordinary maternity leave period, which therefore counts towards her period of continuous employment for the purposes of entitlement to other statutory employment rights (for example, the right to a redundancy payment). It also counts for assessing seniority, pension rights and other personal length-of-service payments, such as pay increments under her contract of employment. 

Annual leave accrues in the same way and at the same rate as if the employee was at work while she is on ordinary maternity leave. Even if the employee has no right to annual leave under her contract of employment, she will be entitled to the equivalent of four weeks' paid annual leave under the Working Time Regulations 1998. This would apply in the usual way during her ordinary maternity leave period. 

Guidance on calculating statutory holiday entitlement can be found in Your guide to the Working Time Regulations.  

An employee cannot take annual leave during her ordinary maternity leave but, subject to the usual arrangements with her employer, there is no reason why she cannot take a period of annual leave immediately before or after maternity leave.

The contract of employment during additional maternity leave

Contract of employment

The contract of employment continues throughout additional maternity leave unless either party expressly ends it or it expires.

Terms and conditions

During additional maternity leave a woman does not have a statutory entitlement to receive remuneration from her employer. In the absence of any agreement to the contrary, the terms and conditions of the employment contract which apply during additional maternity leave are those set out below:  

• The employee is entitled to benefit from her employer’s implied obligation to her of trust and confidence.  

• She is bound by her implied obligation to her employer of good faith.  

• The employee is bound by any terms in her contract relating to:  

          – disclosure of confidential information  

          – acceptance of gifts or other benefits  

          – participation in any other business.

• She is entitled to receive whatever period of notice her contract provides for if her employment is terminated

• She must give her employer the notice provided for by her contract of employment if she is terminating her employment

• She is entitled to any contractual rights to compensation if she is made redundant 

• Any terms and conditions in the contract of employment relating to disciplinary or grievance procedures will continue to apply

The continuation of any other terms and conditions is a matter for negotiation and agreement between the employer and employee (or their representatives). Employers should however ensure that they are acting lawfully under the Equal Pay Act 19706 and the Sex Discrimination Act 1975 (see Section 11), and should note that employment-related schemes for pensions or other benefits during any period of paid maternity leave or absence are governed by Schedule 5 of the Social Security Act 1989.

An employee resuming work after additional maternity leave is entitled to benefit from any general improvements to the rate of pay (or other terms and conditions) which may have been introduced for her grade or class of work while she has been away as if she had not been absent. An employee returning to work from additional maternity leave is entitled to return with her seniority, pension rights and similar rights as they would have been if her employment prior to additional maternity leave were continuous with the period of employment following it.

Continuous employment

The employee continues to be employed during her additional maternity leave period, which therefore counts towards her period of continuous employment for the purposes of entitlement to other statutory employment rights. Further guidance can be found in Continuous employment and a week’s pay (PL 711).

Under the Working Time Regulations 1998, an employee is entitled to four weeks' paid annual leave. This applies during her additional maternity leave period. Guidance on calculating statutory entitlement to annual leave can be found in Your guide to the working time regulations.  

An employee will only be entitled to accrue any contractual annual leave she is normally entitled to if she agrees this with her employer.

The entitlement to leave under the Working Time Regulations 1998 must be used during the leave year in which the leave has been awarded and cannot be carried over into a new leave year. An employee cannot take annual leave during her additional maternity leave but, subject to the usual arrangements with her employer, there is no reason why she cannot take a period of annual leave immediately before or after maternity leave, assuming that this is within the leave year to which leave has been assigned. The only circumstances where workers can receive payment in lieu for outstanding leave under the Regulations are where the employment relationship with the employer has ended.   

Unlike the period of ordinary maternity leave, the additional maternity leave period is not required to be counted for the purpose of assessing seniority, pension rights and other payments based on an individual employee's length of service - such as pay increases linked to length of service, (unless the employee's contract of employment provides for service to accrue during additional maternity leave for the purposes of contractual benefits). In these circumstances the period of employment before the start of additional maternity leave will be 'joined up' with the period of employment on her return to work as if they were continuous.

Employers should however ensure that they are acting lawfully under the Equal Pay Act 1970 (see Equal Pay Act 1970 (PL743) and the Sex Discrimination Act 1975 (see Section 11).

Occupational pension schemes

Paid maternity leave (ordinary or additional maternity leave)

During periods of ‘paid maternity leave’ – either ordinary or additional maternity leave – an employer’s pension contribution should be calculated as if the woman is working normally and receiving the normal remuneration payable for doing so. ‘Paid’ maternity leave is when the employee is receiving Statutory Maternity Pay or contractual maternity pay (or a combination of both). If the rules of the scheme require the employee to contribute towards her occupational pension her contribution should be based on the amount of contractual pay or Statutory Maternity Pay which is being paid to her.7

Unpaid ordinary maternity leave

A woman on ordinary maternity leave is entitled to benefit from her normal terms and conditions of employment other than remuneration. Pension contributions are not remuneration so her occupational pension rights will continue to accrue during the ordinary maternity leave period as if she was working normally. The level of pension contributions from the employer and employee will normally depend upon the precise nature of the pension scheme. But in non-contributory salary-related schemes (ie those financed solely by the employer) the pension rights must accrue as if the employee was working normally.8

Unpaid additional maternity leave

For periods of unpaid maternity leave during the additional maternity leave period whether or not occupational pension rights continue to accrue will depend on the rules of the scheme and if so, the conditions of any such accrual.

Complaints about terms and conditions during ordinary or additional maternity leave

If an employee on maternity leave is denied the benefit of the terms and conditions of employment to which she is entitled, she may obtain redress through the civil courts by claiming damages for breach of contract, just as if she were still at work. Public funding is available for those who meet the qualifying criteria9. An employee in these circumstances may also be entitled to resign and make a complaint of constructive unfair dismissal to an employment tribunal (see Section 12 for further details). Before taking any such action, however, it is normally advisable to obtain legal or other professional guidance, perhaps from a local Law Centre or Citizens Advice Bureau. 

If the breach of contract amounts to an unauthorised deduction from the employee’s wages, it may form the basis of a complaint to an employment tribunal. (See Contracts of Employment (PL 810)). 

Detrimental treatment of a woman in these circumstances may also give rise to a claim under the Equal Pay Act 1970. (See Equal Pay: A guide to the Equal Pay Act 1970 (PL 743)). All these rights apply regardless of the employee’s length of service.  

Other leave entitlements for parents

Paternity leave: eligible employees whose babies are due or born on or after 6 April 2003 can take up to 2 weeks' paid leave to care for the new baby and support the mother. For further information, see Working fathers: rights to paternity leave and pay (PL517). 

Parental leave: employees (both mothers and fathers) who have completed one years' service with their employer are entitled to up to 13 weeks' unpaid parental leave to care for their child. The leave can usually be taken up to 5 years from the date of birth: in the case of parents of disabled children, they can take up to 18 weeks' leave up to the child's 18th birthday. For further information, see Parental leave (PL509).

Time off for dependants: all employees are entitled to take a reasonable amount of unpaid time off work to deal with an emergency or unexpected situation involving a dependant. This can include where necessary taking time off to assist a dependant when she is having a baby. 'Dependant' can include the husband, wife, child or parent of the employee. (See Time off for dependants.)

From 6 April 2003 eligible employees (both fathers and mothers) have the right to request flexible working patterns - see Return to work part-time after maternity leave and the right to request flexible working patterns' in Section 8 of this guide.

Section 5: Maternity benefit

Statutory Maternity Pay (SMP) and Maternity Allowance (MA)

There are two main maternity benefits:

Statutory Maternity Pay (SMP) is paid by employers to women who qualify. It has minimum earnings and continuous employment conditions. For more information employees should see the Department for Work and Pensions leaflet A guide to maternity benefits (NI 17A).

Maternity Allowance (MA) is paid by the social security/Jobcentre Plus office to qualifying women. It is based on the woman’s recent employment and earnings record. For more information employees should see the Department for Work and Pensions leaflet A guide to maternity benefits (NI 17A). 

Employers can get more information on SMP from the Inland Revenue employer's help book E15 Pay and time off work for parents for babies due or born on or after 6 April 2003 (available from their Employer's Orderline on 08457 646 646) or may phone the employer's helpline on 08457 143 143 (hearing impaired employers can call 0845 602 1380). 

Women who do not qualify for SMP or MA

If an employee does not qualify for SMP, her employer should give her form SMP1 Why I cannot pay you SMP (available from Jobcentre Plus/social security offices or the Department for Work and Pensions website) which should explain why she does not qualify. The employee must send this form to her social security office with her completed MA form (which she can get from the office) to claim MA.

If a woman's claim for MA is unsuccessful the social security/Jobcentre Plus office will automatically check to see if she can receive some Incapacity Benefit instead. This is based on different National Insurance contribution criteria and is paid from six weeks before the expected week of childbirth up to 14 days after the baby's birth. The maternity certificate (Mat B1) is accepted as evidence of incapacity for work.

Women who are entitled neither to SMP nor to MA, or whose income during their maternity leave or absence falls short of their needs, may be able to claim Income Support from the social security/Jobcentre Plus office. This is an income-related benefit with maximum levels set each year by the Government. However, income support is not normally payable if the woman (or her partner) has savings amounting to £8,000 or more or works for 16 hours a week or more (24 hours for partners).10

Families in which one parent is working for 16 hours a week or more may alternatively be entitled to Working Families Tax Credit, which is being replaced by the Child Tax Credit and Working Tax Credit from 6 April 2003. Child Tax Credit is a way to claim money for children whether or not the claimant is in work. Working Tax Credit supports working households on low incomes by topping up earnings. It includes support for the cost of qualifying childcare. Depending on household income, a worker may be entitled to Working Tax Credit if he or she normally works at least 16 hours a week, provided he or she is responsible for a child or has a disability.11

The right to SMP

All employees who are pregnant or who have just given birth are entitled to a maximum of 26 weeks’ SMP if:  

• they have worked for their employer for a continuous period of at least 26 weeks ending with the qualifying week – that is, the 15th week before the expected week of childbirth; and  

• their average weekly earnings in the eight weeks up to and including the qualifying week (or the equivalent period if they are monthly paid) have been at least equal to the lower earnings limit for National Insurance contributions (although they do not actually have to have paid any contributions).  

In order to take advantage of the right to SMP, the employee must give her employer proper advance notification of her intentions (this requirement is fully explained in Section 6). 

As long as the employee leaves work after the start of the 15th week before her baby is due, she will qualify for SMP.

A qualifying employee may continue working right up until the date her baby is born and still retain her full 26 week entitlement to SMP.

The rate of SMP

The first six weeks of SMP are paid at 90% of the employee’s average weekly earnings.

The remaining weeks are paid at the lesser of the SMP standard rate or 90% of the woman's average weekly earnings. The SMP standard rate is £100 per week at the time of publication.12 

Payment of SMP

SMP is paid whether or not the employee intends to return to work for her employer. Once entitlement to SMP has been established, the employer must pay SMP even if the employee leaves the employment before the SMP starts or during the maternity pay period. If for any reason an employee is not entitled to SMP, her employer should complete and give her the Department for Work and Pensions form SMP1 (an explanation of why SMP is not payable). This will help the employee to claim MA from the social security/Jobcentre Plus offices.

SMP is payable only when an employee is absent from work. It is a weekly benefit, and the benefit week usually begins on a Sunday. However SMP may start on other days of the week if payment is triggered by early birth (before the woman has stopped work to start her maternity leave) or because she is absent from work for a pregnancy-related reason in the four weeks immediately preceding her expected week of childbirth. In those cases it will start the day after the day of birth or the day after the first day of absence from work for a pregnancy-related reason. It is usually paid in the same way and at the same time as the employee's wages would be paid. If an employee does any work for her employer in any particular week, she is disqualified from receiving SMP for that week.

Office holders, for example directors of companies, have the same entitlement to SMP as other employees.

Women held in legal custody cannot get SMP. They may be able to get some MA once they have been released.

SMP may be payable outside the UK.13

Employer’s reimbursement for SMP

Employers can deduct from their next payment of PAYE and National Insurance contributions, student loan and construction industry payments to the Inland Revenue an amount equal to 92% of the SMP they have paid out in the preceding period.  

Small employers – those whose total gross National Insurance liability in the last complete tax year before the qualifying week was £40,000 or less – can deduct 100% of the SMP they have paid out, plus 4.5% for the tax years 2002/3 and 2003/4 in compensation for employers' NI costs.

The right to MA

All women who are pregnant or who have just given birth are entitled to claim a maximum of 26 weeks’ MA from the social security/Jobcentre Plus office if:    

• They are employed, but do not qualify for SMP; or  

• They have recently been employed; or  

• They are self employed.  

Entitlement to MA is based on the woman's employment and earnings in the 66 weeks ending with the week before the expected week of childbirth.

The employment test

A woman must have been employed or self-employed in at least 26 weeks, in the 66 week period.

The earnings test

A woman's gross earnings must be at least £30.00 a week averaged over a 13 week period.  

Employees wishing to claim MA should ask for an MA claim pack at their Jobcentre Plus/social security office, or maternity or child health clinic. A woman may continue working right up until the date her baby is born and still retain her full 26 week entitlement to MA.

For further details contact your local Jobcentre Plus/social security office.

The rate of MA

The MA weekly rate is the lesser of the MA standard rate or 90% of the woman's average weekly earnings. At the time of publication, the standard rate of MA is £100.14

Payment of MA

MA is payable only when a woman is absent from work. It is a weekly benefit, and the benefit week usually begins on a Sunday. However it may start on other days of the week if payment is triggered by early birth (before the woman has stopped work to start her maternity leave) or because she is absent from work for a pregnancy-related reason in the 4 weeks immediately preceding the expected week of childbirth. In those cases it will start the day after the day of birth or the day after the first day of absence from work for a pregnancy-related reason. It is paid by order book, which can be cashed weekly at the woman's chosen post office, or paid directly into a bank or building society account every four weeks in arrears.

Disqualification from Statutory Sick Pay (SSP)

A woman is disqualified from receiving Statutory Sick Pay (SSP) throughout the whole of her 26 week period of entitlement to SMP or MA. This rule applies even if she resumes work during the 26 week period and then falls ill before the end of that period. If this happens she can go back to receiving SMP or MA, but not SSP. Her SSP entitlement has to be considered afresh at the end of the 26 week period.  

A woman not entitled to either SMP or MA is also disqualified from receiving SSP but the disqualification lasts for an 18 week period surrounding the expected birth of the child. The 18 week period starts from the Sunday of the week the woman is incapable of work because of her pregnancy if this occurs in the 4 weeks before her expected week of childbirth, or the Sunday of the week her baby is born, whichever is earlier.

Section 6: The start of maternity leave and maternity benefit

Advance notification

To claim maternity leave, an employee must notify her employer, no later than the end of the 15th week before the expected week of childbirth of:

• the fact that she is pregnant;

• the expected week of childbirth; and

• the date when she intends to start taking leave (in writing if her employer requests it), which must be a date no earlier than the beginning of the 11th week before the expected week of childbirth.

Employees may wish to use the maternity leave plan on the Government's interactive website for this purpose (and to give notice at the same time of when she intends her SMP to start). For the purposes of claiming SMP, the employee must give her employer at least 28 days' notice of the date she wishes to start receiving her SMP (if she has not already done so when giving the notice required for leave). This notice must be in writing if her employer requests it. In addition, for the purposes of claiming SMP she must give her employer medical evidence of the date her baby is due and, where appropriate, born. This will normally be a maternity certificate (form Mat B1), although other evidence may be accepted, which must be signed by her doctor or midwife no earlier than 20 weeks before the expected week of childbirth.

The Mat B1 certificate should be given to the employer by the end of the third week of what would be the maternity pay period. If there is good reason why the employee has not given her employer the Mat B1 certificate within that 3 week period the time limit may be extended to the end of the 13th week of her maternity pay period but no longer. The employer cannot start paying SMP until he has the certificate.

If an employee is claiming leave but not SMP, she only needs to provide a maternity certificate if her employer requests it.

Women who fail to give the required notifications within the specified time limits may lose their rights to SMP and to start maternity leave on their intended start date. The time limits can be extended only in circumstances where it was not reasonably practicable for the notification in question to have been given any earlier. If an employer refuses to pay SMP in these circumstances, the employee may however ask for a written statement to that effect and ask a Decision Maker at her local Inland Revenue office to decide her entitlement.

Change of leave dates

Once an employee has notified her employer of the date she wishes to start her ordinary maternity leave, she can change this date as long as she notifies her employer of the new start date by whichever is the earlier of:

• 28 days before the date she originally intended to start her leave; or

• 28 days before the new date she wants to start her leave;

unless it isn't reasonably practicable to do so, in which case she most notify her employer as soon as is reasonably practicable. The notification should be in writing if the employer requests it.

Employer's notification of end of leave

An employer who has had proper notification of of the intended start date for maternity leave should in turn notify their employee of the date on which her leave will end. Employers can fill in the model letter at Annex A of this guide for this purpose. If the employee is entitled to additional maternity leave (see Section 4) her employer should calculate the end date as if she is taking it (see section 7 for details of when the employee should be expected to return to work after maternity leave). The employer should notify their employee of the end date within 28 days of the employee's notification unless the employee has since changed the date her leave will start. If the employee does change the date she wishes her leave to start, the employer must notify her of the end date within 28 days of the start of her leave.

Employers who haven't been properly notified of when their leave is due to end and do not return to work on time may have protection against victimisation and dismissal for this reason (see Section 3). In addition, where an employee wishes to return early from her leave, she may not be obliged to comply with requirements to give notice of this if her employer hasn't told her when her leave should end (see Section 7).

The intended start date

The maternity leave period normally starts on the date which the employee has notified to her employer as the date she intends to it start or, if she has changed this date, the most recent date notified. There are however some exceptions to this rule, which are described below.

The SMP pay period generally starts on the Sunday following the day on which she last worked before starting her maternity leave. It may however start on a different day if the baby is born early before the date she has notified or before she has notified any date, or the employee is absent from work for a pregnancy-related reason in the 4 weeks before the week the baby is due. In those cases SMP starts on the day following the date of birth, or the day following the first complete day she is absent from work for a pregnancy-related reason. But see below for the notice a woman must give in these circumstances.  

Absence due to childbirth before the intended start date

If childbirth occurs before the date the employee has notified (or before she has notified any date), the maternity leave period starts automatically on the day after the date of the birth (even if this is before the beginning of the 11^th week before the expected week of childbirth). In order to preserve her rights to maternity leave and SMP, the employee must as soon as is reasonably practicable give her employer notice (in writing if requested) of the date of childbirth and (if she has not already given it) evidence of the date the baby was expected. Evidence of both the expected date and the actual date of birth can be provided together on the maternity certificate (Mat B1) issued by a doctor or midwife.

Absence for a pregnancy-related reason before the intended start date

An employee who is absent from work due to illness will normally be able to take sick leave until she starts maternity leave on the date notified to her employer as described above. If the illness is unrelated to her pregnancy she can remain on sick leave and receive Statutory Sick Pay/Incapacity Benefit right up to the date of the baby’s birth, or until the date she has notified as the date on which she intends her maternity leave to start. 

If, however, the illness is pregnancy-related, the maternity leave period starts automatically on the day after the first day of absence following the beginning of the fourth week before the expected week of childbirth. This applies even if the day of absence is before the date the employee has notified as the date on which she intends her leave to start. In order to preserve her rights, the employee must as soon as is reasonably practicable give her employer notice (in writing if requested) that she is absent from work wholly or partly because of pregnancy and of the date on which absence for that reason began. 

Odd days of pregnancy-related illness may be disregarded at the employer's discretion if the employee wishes to defer the start of her maternity leave period.

The same arrangements apply if the employee’s absence is for some other pregnancy-related reason. However, time off for attending ante-natal appointments in the four weeks before the expected week of childbirth will not trigger the start of leave (and the employee has the right to time off work to attend ante-natal appointments throughout her pregnancy).

Pregnancy-related absences should not be used for disciplinary purposes, in redundancy decisions, or for any other detrimental purpose as this would be unlawful sex discrimination.

Dismissal or resignation before the intended start date  

If an employee resigns or is dismissed before the date she has notified, or before she has notified a date, she loses the right to maternity leave. (Dismissal will however be unfair if it is maternity-related. See Section 3 and Section 8).

If an employee is employed by her employer during the 15th week before the week the baby is due and qualifies for SMP and she leaves after the start of the 15th week before the baby is due, the employer will still have to pay SMP to her. Payment will begin in accordance with the date she has notified or, if the resignation or dismissal takes place before she has notified a date, from the later of:

• the 11th week before the expected week of childbirth;    

• the first complete week starting on a Sunday after the employment ends.  

Start of Maternity Allowance (MA)  

The MA period normally starts from:    

• in the case of a woman who is unemployed, the 11th week before the expected week of childbirth;

• in the case of a woman who is employed or self-employed, a week chosen by the woman herself, which must be no earlier than the 11^th week before the expected week of childbirth.    

There are however some exceptions, which are described below.

Childbirth before the intended start date

If childbirth occurs before the woman intended her entitlement to start, it starts automatically from the day after childbirth.

Absence from work for a pregnancy-related reason before the intended start date  

An employee who is absent from work due to illness will normally be able to take sick leave and receive Statutory Sick Pay/Incapacity Benefit right up until the baby’s birth, or until her MA starts. If however the illness is pregnancy-related and occurs after the beginning of the fourth week before the expected week of childbirth, MA starts automatically on the day after the first day she is absent from work because of a pregnancy-related illness.

Length of SMP or MA period

The SMP or MA period generally lasts until 26 weeks after the date on which it started. If, however, the employee resumes work during that period no maternity benefit is payable for any week in which she works. SMP will stop completely if, after the baby is born, a woman starts work for an employer other than the one paying her SMP, unless she had worked for that employer in the 15th week before the baby is due15. 

6 See ‘Equal pay: a guide to the Equal Pay Act 1970’ (PL 743), available from the Women and Equality Unit.

7 Schedule 5 of the Social Security Act 1989 sets out provision governing occupational pensions during any period of paid maternity leave.

8 Section 71 of the Employment Rights Act 1996 governs the position during a period of ordinary maternity leave when a woman does not receive contractual or statutory maternity pay, for example if she does not qualify for such payments, and accordingly the provisions of the 1989 Act do not apply.

9 For details see the Legal Services Commission (LSC) booklet  A practical guide to Community Legal Service funding by the Legal Services Commission available from the LSC leafletline on 0845 3000343.

10 See the Department for Work and Pensions leaflet,‘A guide to Income Support’ (IS20) available from social security offices.

11 For further information phone the Tax Credits helpline on 0845 300 39, textphone 0845 300 3909.

12 For the current rate of SMP employees should contact their nearest Inland Revenue office. Employers should call the employer's helpline on 08457 143 143.

13 For further details of when SMP is payable outside the UK, employees should contact their nearest Inland Revenue office. Employers should call the employer's helpline on 08457 143 143.

14 See leaflet Social security benefit rates (GL 23) to check current standard rate

15 For more information about the situation where a woman works for more than one employer or starts working for a new employer, see the Department for Work and Pensions booklet A guide to maternity benefits (NI 17A) and the supplement to the Inland Revenue's employer's help book Pay and time off work for parents for babies due or born on or after 6 April 2003 (E 15) available from their Employer's Orderline on 08457 646 646. 

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Last updated 21 January 2004