- The mother must provide medical evidence (form MATB1) to the employer
- The mother must not have conceived the baby before the employment started.
- The mother must be continuously employed by the same employer from conception to 15 weeks before the baby is due.
- The mother must have earned at least the lower earnings level (for Class 1 NIC) on average over the 8 weeks prior to the 15th week before the baby is due.
- The mother must give the employer sufficient notice of wanting to take maternity pay or leave (4 weeks for pay, 15 weeks for maternity leave)
Maternity pay is payable at a weekly rate for complete weeks (although payment can be aligned with the normal pay dates if the employer so desires). Maternity pay stops if the mother returns to work.
The first six weeks are payable at 90% of average wages to a minimum of the standard rate, The remainder of the maternity leave period (up to 39 weeks pay, 52 weeks leave) is paid at a standard rate.
The employer can recover 92% or 104.5% (depending upon employer size) of this money from the government as a reduction in the PAYE paid over each PAYE month.
Pay rises paid to employees whilst a lady is pregnant or on maternity leave can affect the initial six weeks rate of maternity pay.
For more information contact Will Johnson on 07967 522374.