💡 SMP & back-to-back maternity leave – what employers need to know.

We’ve seen a rise in queries about how Statutory Maternity Pay (SMP) should be calculated when an employee qualifies for a second period of maternity leave without returning to work.

The key point: SMP eligibility and calculation rules don’t change. Employers must assess eligibility as usual, using the average weekly earnings (AWE) from the 8-week relevant period up to and including the Qualifying Week.

AWE includes:

- All earnings subject to National Insurance
- SMP paid during the relevant period (as it counts as replacement earnings)
- Any weeks with no pay are included as zero-pay weeks

Employees must also meet the standard criteria:

- 26 weeks’ continuous employment by the Qualifying Week
- Still on payroll in the Qualifying Week
- Correct notice and pregnancy evidence provided
- If earnings fall below the Lower Earnings Limit, SMP won’t be payable and an SMP1 must be issued.

🔗 Further guidance:

HMRC guidance on AWE calculations:
https://lnkd.in/eDYhtmFk

Maternity benefits: detailed guide:
https://lnkd.in/ewsFfSf2

👉 In short: back-to-back maternity leave can impact entitlement, but the calculation method remains the same.