Statutory pay / Maternity allowance advice

Gazaxel22

Hello. I need some advice as no one seems to know the answer.

My wife is due to go on maternity leave in about a month.
To qualify for statutory maternity pay from her job, Direct gov website states from April 2014, your GROSS pay has to average £111 per week (it's worked out over a number of previous weeks).
My wife earns just over £112 per week working her 2 days a week, so I thought we would just scrape in.

However my wife has been off sick approx once or twice a month recently which she does not get paid for. Therefore her work have said this has dragged her average way under the threshold at about £75 per week.
I'm a little concerned this isn't right, as its worked out on GROSS pay... Isn't gross pay before ALL deductions? Or is unpaid sick different?

I've called HMCR 3 times and they said they wouldn't know and only give advice to employers.
I've called another employee helpline 2 times and they told me to ask HMRC. And ASK MA told me to call the previously mentioned helpline!

Any ideas? Thanks you in advance.

[Deleted User]

https://www.gov.uk/government/publications/maternity-benefits-technical-guidance/maternity-benefits-technical-guidance

3.4 The earnings rule

To qualify for SMP, you must also satisfy the earnings rule. Your average gross weekly earnings must be at least equal to the lower earnings limit for National Insurance (NI) purposes. The lower earnings limit is the point at which you start to be treated as if you have paid NI contributions. You will not actually have to pay NI contributions until your earnings reach a higher point called the primary earnings threshold.


For SMP purposes, pay means gross pay that is due before any deductions. The gross pay you get from your employer in the relevant period will be taken into account, as long as it counts for NI contributions (or would count if you earned enough or were old enough to pay NI contributions).
Sick pay, overtime, bonus payments, arrears of pay and even, in most circumstances, holiday pay, must all be included if you actually get them at this time. It is when you get the money that counts, not when it was earned.