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MATERNITY PAY/LEAVE
EMPLOYEE'S GUIDE
2007
(amended July 2010)
(SUPPORT STAFF IN SCHOOLS)
NORTH SOMERSET SCHOOLS HUMAN RESOURCES
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INTRODUCTION
From 6th April 1987 employers have been required to pay Statutory Maternity Pay (SMP) to
employees who satisfy certain conditions. SMP replaced both Maternity Pay paid by the
employer under the Employment Protection (Consolidation) Act 1978 and maternity allowance
paid by the then Department of Health and Social Security (now known as the Department of
Social Security). However, women who cannot get SMP may still qualify for maternity
allowance, from the D.S.S.
In 2003 and 2007, the Government made changes affecting Maternity Leave and SMP
entitlements. These (together with the Parental Leave regulations of 1999) have been
incorporated in this booklet.
In addition to Statutory Maternity Pay, the National Agreement on Pay and Conditions of Service
(the ‘Green Book’) affords employees, with sufficient service, entitlements to additional maternity
pay. This is referred to as Occupational Maternity Pay (OMP).
This booklet provides further information on maternity payments and details the procedures
which you are required to follow.
It is important that you read this booklet thoroughly and discuss any points of concern with your
employer.
THIS DOCUMENT GIVES GENERAL GUIDANCE ONLY
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DEFINITIONS AND ABBREVIATIONS
AML Additional Maternity Leave – an extra 26 weeks Maternity Leave to which
all employees are entitled
Confinement Labour resulting in a live birth or labour after at least 24 weeks of
pregnancy.
DSS Department of Social Security.
Earnings For SMP purposes all payments which are treated as earnings for National
Insurance purposes are counted. This includes bonus, overtime and any
secondary employment such as adult education work. For OMP purposes
only contractual entitlements are used. Your SMP may, therefore, be
greater than your OMP.
EWC Expected week of confinement or childbirth (week in which the baby is due).
Higher Rate
(of SMP) Nine-tenths of average weekly earnings.
Lower Rate
(of SMP) Basic weekly amount of SMP - reviewed each year.
Maternity Absence Period during which you do not work because of your pregnancy.
Maternity Allowance A DSS benefit for women not entitled to SMP.
Maternity Certificate
(Form MAT B1) Certificate issued by a doctor or midwife to a women showing the date on
which the baby is expected or was born.
MPP Maternity Pay Period during which SMP is payable.
OML Ordinary Maternity Leave - the first 26 weeks Maternity Leave - to which all
employees are entitled
OMP Occupational Maternity Pay.
QW Qualifying Week. The 15th week before the start of the week in which the
baby is due.
SMP Statutory Maternity Pay.
SSP Statutory Sick Pay.
Week For SMP purposes a week is a period of 7 days that begins at midnight
between Saturday and Sunday.
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1 STATUTORY MATERNITY PAY
1.1 WHAT IS STATUTORY MATERNITY PAY?
(i) It is an allowance payable for up to 39 weeks.
(ii) It is subject to Income Tax, National Insurance and where appropriate
pension contributions.
There are two rates of SMP:-
(a) a higher rate – paid for the first 6 weeks - equal to nine-tenths of average earnings
over the 8 week period prior to the end of the Qualifying Week (QW) or the lower
rate of SMP where this is more - this is payable for the first 6 weeks only; and
(b) a lower rate – paid for the remaining 33 weeks - fixed by the Government and
reviewed annually.
1.2 WHO IS ENTITLED TO STATUTORY MATERNITY PAY?
Unlike maternity leave there is a service requirement to qualify for SMP. To qualify an
employee must have 26 weeks of continuous service by the end of the QW. If she does
not have the necessary service, the maternity leave will be unpaid although she may be
entitled to the MA.
Statutory Maternity Pay is normally payable to a woman who:-
(a) is pregnant or has been confined at the start of the 11th week before the EWC;
(b) has average earnings in the 8 week period prior to the end of the Qualifying Week,
of not less than the lower earnings limit for National Insurance purposes; and
(c) has 26 weeks service by the end of the QW: and
(d) has stopped work after the commencement of the Qualifying Week.
Even if these conditions are met, there are several reasons which will exclude an
employee from SMP. These reasons are detailed in Section 1.3.
1.3 REASONS FOR EXCLUSION FROM STATUTORY MATERNITY PAY
A women will be excluded from Statutory Maternity Pay if any of the following reasons
apply:-
(a) She was not employed during the Qualifying Week.
(b) Her average weekly earnings are below the lower earnings limit for National
Insurance purposes.
(c) She does not give at least 28 days notice of her intention to stop work.
(d) She does not give medical evidence of her Expected Week of Confinement (EWC)
(Form MAT B1) within an acceptable period.
(e) She is abroad outside the European Community at any time during her first week
of absence.
(f) She is taken into legal custody at any time during the first week of her absence.
North Somerset Payroll Services will issue a form SMP1 to any woman who is excluded
from SMP for any of the above reasons. The form should be completed and sent to the
Local DSS office who may make alternative state benefit payments.
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Form SMP1 cannot be issued until your original maternity certificate (Form MAT B1) has
been received.
1.4 PAYMENTS OF STATUTORY MATERNITY PAY
Statutory Maternity Pay is payable for a maximum of 39 weeks. The period for which it is
paid is called the Maternity Pay Period (MPP).
THE MPP CANNOT START BEFORE THE 11th WEEK BEFORE THE EWC NOR UNTIL
YOU HAVE STOPPED WORK.
If you are absent with a pregnancy related illness at any time from the 4th week before
the EWC the MPP must start from the 4th week or, if later, the Sunday following the first
day of that absence.
SMP CANNOT BE PAID UNTIL YOUR MATERNITY CERTIFICATE
(FORM MAT B1) HAS BEEN RECEIVED.
The amounts of SMP payable and the dates on which payments are to be made will be
notified by Payroll Services in due course.
All payments of SMP are liable for statutory deductions such as Income Tax, National
Insurance and where appropriate pension contributions.
Payments cannot be made for any week in which you:-
(a) work for your current employer
(b) work for another employer (after the baby has been born)
(c) leave the European Community
(d) are taken into legal custody
You must inform Payroll Services, in writing, immediately if any of these circumstances
arise.
1.5 STATUTORY MATERNITY PAY AND ITS EFFECT ON OCCUPATIONAL
MATERNITY PAY
Where Occupational Maternity Pay (OMP) is payable this goes towards discharging the
employer's liability to pay Statutory Maternity Pay.
For example:-
If your Occupational Maternity Pay for a week amounted to £101.00 and your Statutory
Maternity Pay for that week amounted to £100.00 you would receive -
SMP £100.00
OMP £ 1.00
£101.00
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However, if your OMP for a week amounted to £100.00 and your SMP was £101.00 you would
receive -
SMP £101.00
OMP £ NIL
£101.00
Please note: these figures are only examples. They do not reflect the current SMP rates.
These are available on the HMRC website: http://www.hmrc.gov.uk/paye/employees/statutory-
pay/smp-overview.htm
During half pay periods you would receive the full amount of SMP plus the half pay. However, in
the event of the SMP and half pay exceeding your normal weekly pay then the half pay would
be reduced by the excess - you cannot receive more than a normal week's pay during this half
pay period.
1.6 MATERNITY ALLOWANCE
Where a woman is excluded from SMP, Maternity Allowance will be deducted from any
OMP paid in respect of the first 6 weeks Maternity Leave.
During half pay periods there will be no deduction in respect of Maternity Allowance
except where the Maternity Allowance and half pay exceed your normal weekly wage
when the half pay will be reduced by the excess.
Should the DSS advise you that you have no entitlement to Maternity Allowance, that
letter should be forwarded to Payroll Services and any Maternity Allowance deducted
should be refunded. It is your responsibility to both claim and declare your entitlement to
Maternity Allowance.
2 ENTITLEMENT TO OCCUPATIONAL MATERNITY PAY/LEAVE
Where entitlements are dependent on your return to work after Maternity Leave it is
important that you note the following:-
(i) (a) You must return to work at the end of your Maternity Leave. The latest date
on which you are required to return to work will be notified to you when the
maternity leave dates have been agreed.
(b) You must remain at work for the period specified.
(ii) You can choose whether to receive these payments as they become due or to
postpone payment until you return to work.
2.1 ENTITLEMENTS
LESS THAN 26 WEEKS CONTINUOUS LOCAL GOVERNMENT SERVICE
SERVICE AT 15th WEEK BEFORE THE EWC
Up to 52 weeks UNPAID LEAVE – neither OMP or SMP will be payable. You may
be entitled to Maternity Allowance (MA).
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AT LEAST 26 WEEKS CONTINUOUS LOCAL GOVERNMENT SERVICE AT 15th
WEEK BEFORE THE EWC (BUT LESS THAN 1 YEARS CONTINUOUS LOCAL
GOVERNMENT SERVICE AT BEGINNING OF 11th WEEK BEFORE THE EWC)
Up to 52 weeks leave with 39 weeks pay (provided you are eligible for SMP or
Maternity Allowance (MA)).
AT LEAST 1 YEARS CONTINUOUS LOCAL GOVERNMENT SERVICE AT
BEGINNING OF 11th WEEK BEFORE THE EWC
Up to 52 weeks leave with 39 weeks pay (provided you are eligible for SMP or
MA), of these the first 18 weeks to be OMP.
Payments will be:-
first 6 weeks at nine-tenths of a week's pay (with SMP, or Maternity
Allowance (MA) for employees not eligible for SMP (but who are eligible for
MA), offset),
and
provided you return to work for a period of at least 3 months at the end of
your Maternity Leave - next 12 weeks at half pay or, for those eligible, at
half pay plus SMP or MA (less the amount by which half pay plus SMP or
MA exceeds full pay);
and
next 21 weeks SMP or MA for those not eligible for SMP but who are
eligible for MA.
Account will only be taken of SMP or Maternity Allowance and dependants benefits actually
received. The employee has an obligation to both claim and declare her entitlement to
Maternity Allowance. Deductions will, therefore, be made until a letter from the DSS or the
employee is received by Payroll Services giving the reason for non-payment of this allowance.
2.2 COMMENCEMENT OF MATERNITY LEAVE
You cannot commence your Maternity Leave earlier than the beginning of the 11th week
before the EWC and you must give notice, in writing, of the date on which you wish your
absence to commence by the 15th week before the expected week of childbirth. You
must ensure that you also advise your Headteacher of the date you wish your absence to
begin as soon as possible, and at the same time as you notify Schools Human
Resources. If you change the date on which you wish your absence to commence, you
must notify the school and Schools HR 28 days in advance of the new absence start
date.
If you are away from work after the beginning of the 4th week before the EWC because
of sickness which is due to, or attributable to your pregnancy then your Maternity Leave
will commence on the first day of that absence.
Where the baby is born before Maternity Leave commences, the date of childbirth shall
be regarded as the first day of Maternity Leave.
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2.3 RETURN TO WORK
(i) You cannot return to work earlier than two weeks after the day of childbirth.
(ii) If you are entitled to remain absent for a period of up to 52 weeks then:-
(a) you will be notified of the latest date on which you are required to return to
work. In the case of premature birth your Maternity Leave may be extended.
(b) you are required to give your employer at least 8 weeks notice, in writing, of
the date you intend to return to work.
(iii) Where you are unable to return to work at the end of your Maternity Leave due to
sickness, the sick pay scheme shall apply.
(iv) An employee who returns from Maternity Leave on reduced hours will be able to
keep/receive any "half pay" Maternity Pay to which she is entitled so long as she
works for a period of at least 3 months upon her return.
If having obtained prior approval from your employer to return to work on a
reduced number of hours, you complete a period of service at your reduced
number of hours equivalent to three months duty at your previous (higher) number
of hours you will be regarded as having fulfilled the conditions of these maternity
provisions.
2.4 RESIGNATION FOLLOWING BIRTH
If you decide not to return to work after the birth you must inform your employer by giving
the required contractual notice beforehand, in writing. If you do not specify a date of
termination then the date of your letter will be used. (See also Section 3.2)
2.5 ANNUAL LEAVE ENTITLEMENT
If you are entitled to take annual leave and you are applying for Maternity Leave you
should take your annual leave entitlement (calculated on a pro-rata basis up to the date
your Maternity Leave commences) prior to commencing Maternity Leave.
If you return to work the period of Maternity Leave, whether paid or unpaid, will count
towards your annual leave entitlement.
Where an employee returns to work on reduced hours the annual leave accrued should
be taken pro-rata on the basis of the hours being worked when the leave is taken.
3 GENERAL INFORMATION
3.1 Payment of Maternity Pay
Maternity Pay will be paid on your normal pay day and details of the amounts payable
and the dates on which they are to be paid will be supplied by Payroll Services as soon
as possible following receipt of the Form MAT B1.
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Statutory Maternity Pay and Occupational Maternity Pay will be identified separately on
your pay advice slip.
Pay advice slips will normally be sent to your home address during the Maternity Pay
Period.
3.2 Repayment of Occupational Maternity Pay
If any payments made to you in respect of OMP become repayable to the employer an
invoice will be sent. This will show the gross amount repayable, which may be reduced
by the amount of Income Tax and, if applicable, pension contributions refundable. In
accordance with DSS regulations National Insurance contributions paid on these monies
may be reclaimed from the DSS after the OMP has been repaid. The NET amount
repayable may, therefore, exceed the actual NET amount received.
3.3 Salary Sacrifice Schemes
If you have an existing salary sacrifice arrangement, such as the childcare benefit
scheme or the cyclescheme, it is important that you contact your Payroll Clerk (details
can be found on your payslip) in Payroll Services as soon as possible to discuss how
your maternity leave may affect your benefits. The contact number for Payroll Services
is: 01934 634653.
3.4 Antenatal Care
You have the right to paid time off to attend antenatal care (evidence of appointments
must be produced if requested).
3.5 Working whilst on Maternity Leave
An employee may now be able to be on Maternity Leave and be able to claim Statutory
Maternity Pay whilst working for 10 days during the Leave/Pay period (called ‘Keeping in
Touch Days’). The Regulations do not specify whether these days should be worked in a
block or separately. The intention is that employers and employees work out such details
themselves. In no circumstances can they receive statutory pay from their original
employer whilst they are working for a new employer.
3.6 Contact from Employer during Maternity Leave
The Employer is now entitled to make reasonable contact with the employee while they
are on maternity leave. ‘Reasonable contact’ should be determined between the
employee and the school.
3.7 Parental Leave
From 15 December 1999 the Government introduced legislation to allow parents (male
and female), including parents of adopted children, the opportunity to take unpaid
Parental Leave.
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The leave entitlement is 13 weeks unpaid leave for each child, (pro-rata for part time
employees). For parents of disabled children the entitlement is 18 weeks.
As far as when and for how long the leave is to be, employers and employees can agree
their own procedures and arrangements, either through work force or collective
agreements or through individual agreements. If no agreement, collective or individual, is
reached, the following will apply:
In most cases, leave must be taken in blocks or multiples of one week
The exception to the above is that parents of disabled children can taken leave in
blocks or multiples of one day
In all cases a maximum of four weeks’ parental leave in a year can be taken in
respect of any individual child;
21 days’ notice must be given
the employer can postpone the leave for up to six months where the ‘business’ would
be particularly disrupted if the leave were taken at the time requested
but leave cannot be postponed when the employee gives notice to take it immediately
after the time the child is born or is placed with the family for adoption.
If an employer considers that an employee’s absence would unduly disrupt the
‘business’, then the employer can postpone the leave for no longer than six months after
the beginning of the period that the employee originally wanted to start his or her parental
leave.
However, when an employee applies to take parental leave immediately after the birth or
adoption of a child, then the employer cannot postpone the leave.
Parental Leave is available to employees who have 1 year’s continuous service by the
time they want to commence leave*, and are:
(i) parents of a child born on or after 15 December 1999, (leave is available until the
child is 5 years old); or
(ii) parents of children born between 15 December 1994 and 14 December 1999,
(leave is available until 31 March 2005); or
(iii) parents of a child, adopted after 15 December 1999, under 18 years of age, (in
such cases leave is available for 5 years from the date of adoption or until child’s
18th birthday, if that is sooner); or
(iv) parents of a child adopted between 15 December 1994 and 14 December 1999,
(in such cases leave is available for such parents until 31 March 2005); or
(v) employees who have acquired parental responsibility for a child after 15
December 1999 - this applies to children under the age of 18 years until the child
is 18 and from the date that parental responsibility was acquired.
* In the case of those who had a baby or adopted a child between 15 December 1994 and 14 December 1999 inclusive
the one year’s continuous service has to have been completed between 15 December 1998 and 9 January 2002.
Note that parents of a disabled child are able to take leave until the child’s 18 th birthday
(for the purposes of parental leave, a disabled child is one for whom disability living
allowance has been awarded).
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4. PROCEDURES TO BE FOLLOWED
These procedures should be complied with to minimise problems for you at this important
time.
(i) Read this guide thoroughly and if there are any points of concern request further
advice from your employer.
(ii) Complete and return the enclosed application form, as directed, as soon as
possible.
If you intend to return to work you can choose to delay payment of the refundable
items until you return to work. Make sure you complete the correct section of the
Maternity Leave application form.
If you intend to resign rather than take Maternity Leave you must still write to your
employer giving the required contractual notice of termination (to take effect not
earlier than 11 weeks prior to EWC). Payroll Services will still need to keep in
touch with you as you may be entitled to SMP, so you MUST send your form MAT
B1 as described in (iii) below.
(iii) Submit your Maternity Certificate (Form MAT B1) as directed as soon as your
Doctor/Midwife gives it to you. No maternity payment can be made until this has
been received.
(iv) If you are excluded from SMP and have no entitlement to Maternity Allowance you
should advise Payroll Services by providing the letter from the DSS confirming
this.
(v) If you decide to resign after the birth, advise your employer in writing.
(vi) Confirm your date of return, giving the required notice (See Section 2.3).
(vii) Notify any change of circumstances immediately to your employer.
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