Your Maternity Pay Has Been Stopped Early
Statutory Maternity Pay (SMP) is payable for up to 39 weeks. Your employer cannot unilaterally stop SMP during that period. HMRC enforces SMP obligations.
Quick Answer
SMP is a statutory entitlement of up to 39 weeks under the Social Security Contributions and Benefits Act 1992. Your employer cannot stop paying SMP during the qualifying period โ only a return to work (or a trigger event such as working more than 10 Keeping In Touch days) can affect it. If your employer stops paying without lawful reason, contact HMRC's SMP helpline and consider an Employment Tribunal claim for unlawful deduction from wages.
Full Explanation
Statutory Maternity Pay (SMP) is governed by the Social Security Contributions and Benefits Act 1992 (SSCBA 1992) ss.164โ171 and the Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960). SMP is payable for up to 39 weeks โ the first 6 weeks at 90% of average weekly earnings, and the remaining 33 weeks at the prescribed weekly rate (or 90% of AWE if lower). Employers reclaim most of the cost from HMRC.
An employer cannot simply decide to stop paying SMP during the 39-week maternity pay period. SMP continues even if the employee's contract is terminated (unless the employee returns to work or commits gross misconduct). The SMP period is calculated from the first day the employee chooses to start SMP (which can begin as early as 11 weeks before the expected week of childbirth).
SMP can lawfully cease early only in specific circumstances: the employee returns to work for the employer, the employee begins working for a new employer during the SMP period, or a qualifying week trigger occurs. Working more than 10 Keeping In Touch (KIT) days during maternity leave does not by itself end SMP โ the employee is paid for those days separately โ but returning to work substantively will end the SMP period.
If your employer has stopped SMP without a lawful basis, the first step is to write to them requesting a written explanation. If they claim you are not entitled or have made an error in calculating entitlement, they should provide you with a written SMP1 form setting out their reasons. You can then dispute this with HMRC.
HMRC is responsible for enforcement of SMP. You can report the non-payment to HMRC's Employer Compliance team or through the Statutory Payments Disputes Team. HMRC can direct your employer to pay, and if the employer fails to comply, HMRC will pay SMP to you directly and recoup it from the employer. You may also bring an Employment Tribunal claim for unlawful deduction from wages within three months less one day of the deduction.
Legal Basis
- ยงSocial Security Contributions and Benefits Act 1992 ss.164โ171
- ยงStatutory Maternity Pay (General) Regulations 1986 (SI 1986/1960)
- ยงEmployment Rights Act 1996 s.13 โ Unlawful deductions from wages
- ยงMaternity and Parental Leave Regulations 1999 (SI 1999/3312)
What To Do
Request a Written Explanation From Your Employer
Write to your employer asking for the specific reason SMP has stopped. If they claim you are not entitled, they must issue you with a completed SMP1 form setting out their reasons.
Contact HMRC's SMP Helpline
Call HMRC's employer helpline (0300 200 3200) and explain that your employer has stopped SMP. HMRC can investigate and, if the employer is wrong, can direct them to pay or pay you directly. Have your National Insurance number and employer's PAYE reference ready.
Raise a Formal Grievance
Submit a formal written grievance to your employer stating that the cessation of SMP is unlawful and requesting immediate reinstatement of payments. This creates a record of your complaint and triggers the employer's obligation to investigate.
Contact ACAS and Start Early Conciliation
If the employer does not correct the position, contact ACAS for Early Conciliation before submitting an ET1 claim. Early Conciliation pauses the limitation period and may resolve the dispute without a Tribunal hearing.
Submit an ET1 Claim for Unlawful Deduction
If unresolved, submit an ET1 claim to the Employment Tribunal for unlawful deduction from wages. Include all payslips, the SMP1 form (if issued), and your correspondence with the employer and HMRC.
Important Deadlines
Important Warnings
Do not assume your employer is correct if they claim you are not entitled to SMP โ always verify with HMRC directly, as employers sometimes make errors in eligibility assessments.
The time limit for ET claims is three months less one day โ if you are close to this limit, contact ACAS immediately.
If your employer is insolvent, HMRC's Redundancy Payments Service can pay SMP owed to you โ contact the Insolvency Service.