What are the different types of maternity pay?

Maternity pay depends on whether you qualify for Statutory Maternity Pay, or for the Maternity Allowance.

• Statutory Maternity Pay (SMP) is paid through an employer, normally using their existing payroll process. Employees qualify for SMP on the basis of how much they earn, and how long they have worked for you.
• Maternity Allowance is for people who are not eligible for SMP for any reason. Instead of being paid through an employer’s payroll, MA is claimed by applying directly to the government.

Read our guide about the different types of maternity pay, the eligibility criteria for receiving Statutory Maternity Pay and Maternity Allowance, and processing SMP through payroll. For help and support with your business, find out more about our online accounting services, including payroll.