10 July 2009– The SMP calculator now includes the correct rates of SMP from 6 April 2009. However any weekly calculation to align the SMP pay week is currently producing incorrect results for any maternity pay period that includes 6 April 2009. Any maternity pay period that does not include 6 April 2009 will be calculated correctly. HM Revenue & Customs apologises for any inconvenience this may cause and will provide a further update on this page when this problem has been resolved.
The Statutory Maternity Pay (SMP) Calculator will help you to work out if you have to pay SMP to your employee and if so how much SMP you have to pay her. It will also help you to work out how much SMP funding you can get.
To work out how much SMP you will have to pay you will need:
- the date the baby is due from your employee's MATB1 form
- your employee's intended Maternity Leave date, if one has been given
- your employee's gross pay amounts and dates
- the date your employee started working for you
- whether your employee's gross earnings attract Class 1 National Insurance contributions (NICs), or would do but for the employee’s age or level of earnings
To calculate the funding you can get you will need:
- the amount of SMP you are liable to pay as calculated by the calculator
- details of your gross Class 1 NI Liability for the relevant tax year
Please look at E15 Pay and time off work for parents if you are not sure of the rules for paying SMP to your employee.
HM Revenue & Customs cannot be held liable for incorrect output from this Calculator. Correct information can only result from this Calculator if correct details are entered.
If you experience problems printing result pages on the calculator try setting the page orientation from portrait to landscape.
Should any faults come to your attention please provide us with details.