To find current rates of social security payments generally see Social Security/Employment related benefits/2011-2012 rates .

To qualify for Statutory Maternity Pay ("SMP"), a woman must have been an employee who has been in continuous employment for at least 26 weeks by the same employer (or an associated employer) up to, and including at least one day during, her qualifying week, ie the 15th week before the expected week of childbirth. It is payable for 39 weeks which, within limits, can start when the woman concerned chooses (see notes at maternity pay period).

SMP is payable at two rates, an earnings related rate (90% of average earnings) payable for the first six weeks of the maternity pay period and a standard rate for the remaining 33 weeks (SSC&B Act 1992, s.166(4)). As from 11th April 2011 the standard rate is £128.73 (previously £124.88) a week subject always to a maximum of 90 per cent of previous earnings.

A pregnant woman/new mother who is not eligible for SMP is likely to be eligible for Maternity Allowance or to Incapacity Benefit instead. If she is not eligible for any of these benefits, she may still be entitled to income support (which is available even to those who have not paid NI contributions). Full information is available from social security or Jobcentre Plus offices.

SMP is chargeable to tax and NI contributions in the same way as earnings.

Although SMP is a State Benefit it is administered and actually paid by employers. They can recoup all or most of the cost by making deductions from NI contributions and PAYE due from them. There is a total prohibition against receiving statutory sick pay (''SSP'') during the period of entitlement to SMP (see SSCB Act 1992 s.153(2)(d) and (12)).

There is much useful general information on the Direct.gov web-pages re Statutory Maternity Pay. There is also a useful SMP Calculator on the HM Revenue & Customs website and there is an HMRC "employer guide to SMP and Leave and SPP and Leave" on their website.