Two jobs = two lots of SMP during maternity leave?
Two jobs = two lots of SMP during maternity leave?
If an employee takes maternity leave, they will usually qualify for statutory maternity pay (SMP) during that leave. If they have two jobs, one with you and one with a different employer, are they entitled to receive two lots of SMP?
Qualifying for SMP
To qualify for statutory maternity pay (SMP) during maternity leave, an employee must: (1) provide medical proof that they're pregnant (a MATB1 certificate); (2) have worked for you continuously for at least 26 weeks up to and including the qualifying week (the 15th week before the expected week of childbirth); and (3) earn on average at least the lower earnings limit for NI contributions - currently £123 per week but rising to £125 per week from 6 April 2025.
If an employee has two jobs with two different employers, their entitlement to SMP is assessed separately for each job, and so in each case they must meet the above qualifying conditions. This means they might qualify for SMP in one job but not in the other, e.g. they don't earn enough or haven't been employed for long enough in the second role (see The next step). Alternatively, they might qualify for SMP in both jobs and then they will be entitled to receive two lots of SMP. SMP is 90% of average weekly earnings for the first six weeks, and then the lower of £184.03 per week (rising to £187.18 from 6 April 2025) or 90% of average weekly earnings for the next 33 weeks.
Tip. If an employee has two different jobs with you, they will still only have one entitlement to SMP.
Work during maternity leave
Where an employee qualifies for SMP with you, they cannot work for you during their maternity leave, except for up to ten "keeping in touch" days, without this ending their maternity leave and SMP entitlement.
If an employee qualifies for SMP with you but does not qualify for SMP in their other role, they can continue to work, or return to work, in the other role without it affecting their SMP entitlement with you. If they qualify for SMP in both roles, and they return to work from maternity leave in one role but not in the other, then: (1) SMP from the employer they return to work for will stop; and (2) they will still be entitled to continue receiving SMP for the role they haven't yet returned to, for up to the full 39-week SMP period.
An example
Kemi works for employers A and B. In each role she qualifies for SMP during her maternity leave and both employers pay SMP only. Kemi decides to return to work at employer A after 20 weeks, but she stays on maternity leave at employer B for the full year. Her SMP at employer A will cease when she returns to work, but she will then be entitled to her normal salary. Her SMP at employer B will continue for the remaining 19 weeks.
Working for a new employer
If an employee returns to work from maternity leave to a new role with a new employer, i.e. one which didn't employ them in the qualifying week, you will not have to pay them SMP for the week in which they start their new role and for any subsequent weeks that they work for the new employer.
Tip. In this scenario, within seven days of your decision, give the employee Form SMP1 to explain why you have stopped paying SMP
The employee is entitled to receive two lots of SMP provided they meet the qualifying conditions with each employer. If they return to work in one job but not the other, they will continue to receive SMP for the job they haven't returned to. If they start a new job with a new employer whilst you’re paying SMP, your liability to pay it will cease.
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