![]() divide by 52 (number of weeks in the year)ĭo not round the figure up or down to whole pence.multiply by 12 (number of months in the year).divide by 2 (number of months in the relevant period).The relevant period is 30 October 2023 to 30 November 2023.Īdd up all the earnings paid between 30 October 2023 and 30 November 2023: If an employee is paid monthly and the baby is due on 23 March 2024: Qualifying week Example for an employee who is paid monthly The relevant period is 14 October 2023 to 8 December 2023.Īdd up all the earnings paid between 14 October 2023 to 8 December 2023 and divide by 8 (the number of weeks in the relevant period).ĭo not round the figure up or down to whole pence. Last payday on or before the Saturday of the qualifying week Last payday at least 8 weeks before the end of the relevant period If an employee is paid weekly and the baby is due on 23 March 2024: Qualifying week Example for an employee who is paid weekly The start of the relevant period is the day after the last normal payday falling at least 8 weeks before the end of the relevant period. The end of the relevant period is the last normal payday on, or before the Saturday of the qualifying week.įor babies born before or during the qualifying week, the 8 week relevant period is the period between the last normal payday on or before the Saturday of the week before the baby is born, and the day after the last normal payday falling at least 8 weeks before. ![]() This is usually the 8 week period before the qualifying week. Lower Earnings Limit for 2023 to 2024 is £123ĭivide all earnings paid in that relevant period by the number of days, weeks or months in that period.The average weekly earnings in the relevant period must not be less than the Lower Earnings Limit for National Insurance contributions which applies at the end of the qualifying week: Statutory Maternity Pay entitlement depends on your employee’s average weekly earnings in the ‘relevant period’. confirmation that your employee’s gross earnings are liable to employer’s Class 1 National Insurance contributions or would be but for the employee’s age or level of earningsĪverage weekly earnings must include all earnings on which Class 1 National Insurance contributions are due, or would be due if they were high enough.your employee’s gross pay and the dates they were paid.your employee’s intended start date for Statutory Maternity Pay, if they have given you one.the date the baby’s due - from your employee’s MATB1 form.Information you need to work out your employee’s Statutory Maternity Pay: The qualifying week is the 15th week (Sunday to Saturday) before the week the baby is due. Your employee receives this after the 20th week of pregnancy and it includes the date the baby is due. This is the medical evidence that your employee usually provides as proof of pregnancy. Terminology explained MATB1 Maternity Certificate
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