Direct Payments Factsheet 

Statutory Maternity Pay 

Introduction 

As an employer, there may be occasions when you have to pay statutory 
maternity pay (SMP) to your PA if they become pregnant. You will also need to 
allow your PA their right to take statutory maternity leave. 

As soon as you have been made aware that your PA is pregnant, you should 
contact your payroll service for advice and information about your 
responsibilities. 

Frequently asked questions 

Here are the answers to some common questions asked, which you may find 
helpful. 

Is my PA entitled to SMP? 

Your PA will be entitled to SMP if they meet all of these qualifying conditions: 

. 
be on your payroll in 
the ‘qualifying week’ -the 15th week before the 

expected week of childbirth 
. 
give you the correct notice 
. 
give you proof they’re pregnant 


. 
have been continuously employed by you for at least 26 weeks up to any 
day in the qualifying week 
. 
earn at least £116 a week (gross) in an 8-week 
‘relevant period’ 


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Proof of pregnancy 

You must get proof of the pregnancy before you pay SMP. This is usually a 
doctor’s letter or a maternity certificate (known 
as an 
MATB1 certificate). 
Midwives and doctors usually issue these 20 weeks before the due date. 

The employee should give you proof within 21 days of the SMP start date. You 
can agree to accept it later if you want. You don’t 
have to pay SMP if you 
haven’t 
received 
proof 
of 
the due date 
13 
weeks after the 
SMP start date. 
You must keep records of the proof of pregnancy. 

For how long is SMP paid? 

SMP is paid for a period of up to 39 weeks. 
This usually starts from the date the PA goes off on their maternity leave. 
The earliest they can start their maternity leave is normally 11 weeks before 

the expected week of childbirth. 

How much is SMP? 

SMP for eligible employees can be paid for up to 39 weeks, usually as follows: 

. 
the first 6 weeks: 90% of their average weekly earnings (AWE) before tax 
. 
the remaining 33 weeks: £145.18 or 90% of their AWE (whichever is lower) 

SMP is paid in the same way as wages are normally paid e.g. every 4 weeks. 
SMP is subject to deductions for tax and National Insurance contributions. 

The KDC Payroll Service will process the SMP and produce a pay slip for you to 
send to your employee along with payment for net amount of pay due in the 
usual way. 

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How can I afford to pay SMP as well as wages to the PA who is 
covering for the maternity leave? 
You will not get an increase in the amount of Direct Payments you receive from 
the Council. Instead, because you are classedas a ‘small employer’ you will be 
entitled to receive a full rebate of SMP directly from HM Customs and Revenue 
(HMRC). 
As part of the payroll service, KDC will apply for this reimbursement from 
HMRC. You must provide the MATB1 form to KDC for this purpose. 
HMRC will raise a payment to cover all the SMP due for the full 39 weeks and 
send a cheque to you. This is usually dispatched within 10 working days of the 
date when KDC notifies HMRC. You should pay the cheque into your Direct 
Payments bank account to cover payments due to the PA who is on maternity 
leave. 
This means that there will be enough money in your Direct Payments bank 
account to pay someone to provide cover while the PA is on maternity leave. 
What happens if my PA is not entitled to SMP? 
The KDC Payroll Service will check your PA’s entitlement to SMP. If they are not 
entitled, KDC will return their MATB1 form to them along with a form SMP1 
which explains why they are not entitled. This will be done within 7 days. The 
PA must take the MATB1 form to their benefits office to ensure they receive 
the appropriate payments directly from DWP. 
What do I do about maternity leave? 
Your employee has a statutory entitlement to take up to 52 weeks maternity 
leave and they must tell you about what length of time they wish to take as 
maternity leave and agree a date for it to start. 
How can I afford to pay SMP as well as wages to the PA who is 
covering for the maternity leave? 
You will not get an increase in the amount of Direct Payments you receive from 
the Council. Instead, because you are classedas a ‘small employer’ you will be 
entitled to receive a full rebate of SMP directly from HM Customs and Revenue 
(HMRC). 
As part of the payroll service, KDC will apply for this reimbursement from 
HMRC. You must provide the MATB1 form to KDC for this purpose. 
HMRC will raise a payment to cover all the SMP due for the full 39 weeks and 
send a cheque to you. This is usually dispatched within 10 working days of the 
date when KDC notifies HMRC. You should pay the cheque into your Direct 
Payments bank account to cover payments due to the PA who is on maternity 
leave. 
This means that there will be enough money in your Direct Payments bank 
account to pay someone to provide cover while the PA is on maternity leave. 
What happens if my PA is not entitled to SMP? 
The KDC Payroll Service will check your PA’s entitlement to SMP. If they are not 
entitled, KDC will return their MATB1 form to them along with a form SMP1 
which explains why they are not entitled. This will be done within 7 days. The 
PA must take the MATB1 form to their benefits office to ensure they receive 
the appropriate payments directly from DWP. 
What do I do about maternity leave? 
Your employee has a statutory entitlement to take up to 52 weeks maternity 
leave and they must tell you about what length of time they wish to take as 
maternity leave and agree a date for it to start. 
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They do not have to take 
52 
weeks but 
they must take at 
least two 
weeks’ 

leave after their baby is born. 

The earliest they can start their maternity leave is normally 11 weeks before 
the expected week of childbirth. 

Leave will also start: 

. 
the day after the birth if the baby is early 
. 
automatically if they are off work for a pregnancy-related illness in the 4 
weeks before the week (Sunday to Saturday) the baby is due 

What do I do about finding someone to cover the time my PA is off 
on maternity leave? 

If you do not have someone who is readily available to provide cover, then 
contact us here at KDC and we will help you find the appropriate support you 
need during the period of maternity leave your PA takes. 

KDC also operates a special website called KDC-Connections where you can 
register as an Employer and advertise any vacancies. KDC-Connections also lists 
people who are looking for work as a PA and are willing to provide temporary 
cover on an 
‘as and 
when 
required’ basis. 
Go 
to www.kdc-connections.org.uk 

What does my PA need to tell me? 

Your PA must tell you about the pregnancy at least 15 weeks before the 
beginning of the week their baby is due. If this isn’t possible, for example, 
because they 
didn’t know they were pregnant, they should tell you as soon as 
possible. 

At the same time, they should tell you when they want to start their maternity 
leave as well as their expected date of returning to work. 

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Your PA must give you at least 8 weeks’ notice if 
they want to change 
their 
return to work date. 

What about time off for hospital appointments? 

Pregnant employees have legal rights -including paid time off for antenatal 
care, maternity leave and maternity pay. 

Your PA has 4 key rights: 

. 
paid time off for antenatal care 

. 
maternity leave 

. 
maternity pay 

. 
protection against unfair treatment, discrimination or dismissal 

‘Antenatal care’ 
isn’t 
just medical appointments -it can also include antenatal 
or 
parenting classes if they’ve been 
recommended by a doctor or midwife. 

It is illegal for any employer to refuse to give a pregnant employees’ 
time off 
for antenatal care or refuse to pay their normal rate for this time off, but 
expectant fathers do not have a legal right to time off to accompany their 
partners. 

Note: A PA cannot take time off for antenatal appointments until they have 
told you about the pregnancy. 

What if my PA is ill during the pregnancy? 

If your PA is off work for a pregnancy-related illness in the 4 weeks before the 
baby is due, maternity leave and Statutory Maternity Pay will start 
automatically -it doesn’t 
matter what has been 
previously agreed. 


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If they are off work during the period prior to the 4 weeks before the baby is 
due then normal statutory sick pay (SSP) rules apply. There is a separate FACT 
Sheet about SSP. 

Health and safety for pregnant employees 

When your PA tells you that they are pregnant, you have a duty as an 
employer to assess the risks to the woman and her baby. 

Risks could be caused by: 

. 
heavy lifting or carrying 

. 
standing or sitting for long periods without adequate breaks 

. 
exposure to toxic substances 

. 
long working hours 

Where there are risks, you should take reasonable steps to remove them, for 
example by offering the PA different work or changing their hours. KDC will 
help you with this. 

If you cannot remove any risks, for example by offering suitable alternative 
work, your PA should be suspended on full pay. You can get help and advice 
on this from KDC. Simply speak to any member of the Direct Payments or 
Payroll service by ringing 0151 480 8873. 

Remember, if you are unsure, have any queries or need additional 
support; please contact the Direct Payments Team. 

Telephone: 0151 480 8873 Email: andy.gilbert@kdc.org.uk 

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