evidence: Statutory Maternity Pay is an employee benefit, part of the provision of parental leave in the United Kingdom. [...] Amount [edit]The rate is 90% of average weekly earnings which is paid for the first six weeks. For the following 33 weeks the rate was £151.97 a week in 2021,[1]) or 90 per cent of average weekly earnings if lower. The benefit can continue for up to 39 weeks altogether. This period can begin in any week from 11 weeks before the baby is expected to the week after the birth. If the mother is sick within 11 weeks of the due date for a reason connected with the pregnancy then maternity pay period begins from that week. The benefit is paid by the employer, normally in the same way as you are when are working. If contractual maternity pay is paid then the two will be combined. It is taxable. The employer can recover at least 92 per cent of the SMP they have to pay, and 100% for small employers.