Payroll
Statutory Maternity Pay: Table of Dates for Employee Entitlement

Elena Segura
Cofounder
Apr 10, 2025
Statutory Maternity Pay: Table of Dates for Employee Entitlement
Statutory Maternity Pay (SMP) is available to eligible employees who have been with their employer long enough before taking maternity leave. The tables below help you check whether your employee was employed early enough to qualify for SMP, based on their expected week of childbirth.
Eligibility Overview
To qualify for Statutory Maternity Pay, the employee must:
Have been employed by you for at least 26 weeks into the 15th week before the baby is due.
Earn at least £125 per week (2024/25 tax year) before tax.
This means the employee must have been working for you by the end of the qualifying week. The table helps you quickly check the latest start date for an employee to be eligible, based on their expected week of childbirth (EWC).
Maternity Pay Qualification Table 25-26

📌 For a full breakdown of payroll updates this year, check out our guide to 2025/26 payroll changes for UK employers. You can also refer to the official maternity pay tables from GOV.UK for the latest eligibility dates.
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