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Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:

1. •

   pay during time off for antenatal care

2. •

   pay during suspension from work on maternity grounds

3. •

   statutory maternity pay (SMP)

4. •

   contractual maternity and other relevant pay

5. •

   maternity allowance (MA) (payable by Jobcentre Plus, with entitlement depending on the individual’s previous national insurance contributions)

Apart from MA, these payments are generally made by the employer.

Maternity pay is often calculated with reference to a week’s pay. For information on how to calculate this, see the Calculating a week’s pay guidance note.

The Statutory payments ― maternity, paternity, adoption and parental bereavement guidance note contains more information on the calculation and administration of maternity pay as part of payroll, as well as rates.

At Budget 2020, the Government announced it would create an entitlement to neonatal leave and pay for employees whose babies spend an extended period of time in neonatal care, providing up to 12 weeks paid leave so that parents