NPW: Back to Basics: Statutory Maternity Pay (SMP) with Guest Speaker Lorna Dalglish

In this practical, hands-on session, we'll strip away the complexity and return to the fundamentals of calculating and administering Statutory Maternity Pay. You'll learn step-by-step how to check eligibility (continuous employment and earnings tests), work out average weekly earnings for different pay frequencies, apply the correct rates (90% for the first 6 weeks, then the lower of 90% or the statutory flat rate for the remaining 33 weeks), and handle notice, MAT B1 evidence, and pay periods correctly.

We'll also cover reclaiming SMP from HMRC, common pitfalls, and how to process payments accurately across weekly and monthly payrolls. Perfect for payroll professionals, accountants, bookkeepers and business owners who want to build confidence in manual SMP calculations, verify software outputs, or manage non-standard cases with compliance and precision.

Getting SMP right is exactly the kind of detailed, unseen work National Payroll Week celebrates — so we're marking the week with a session dedicated to doing it properly.

Don't miss this essential refresher — empower your team to handle maternity pay correctly every time.