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Covid-19 (Coronavirus)

Information and guidance for public, NHSGGC staff, and community-based services.  Hospital visiting restrictions now in place.

Q3.1 SMP - What Is the current rate and the current Lower Earnings Level for National Insurance?

A3.1 The current rate of SMP is £148.68 per week (or 90% of an employee's average weekly earnings before tax if lower than £148.68). You can find this at https://www.gov.uk/maternity-pay-leave/pay.

To qualify for SMP you must have average earnings at least equal to the Lower Earnings Level for National Insurance purposes which is currently £118 per week. You can find this at https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions

Last Updated: 17 June 2019