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Explaining maternity leave terminology
Explaining maternity leave terminology

This article explains the terminology and acronyms used by HMRC in relation to maternity leave and pay.

Rebecca Russell avatar
Written by Rebecca Russell
Updated over 2 weeks ago

Expected Week of Childbirth (EWC)

The week in which baby is due, starting from the Sunday.

Qualifying Week (QW)

The 15th week before baby is due.

Relevant Period

The 56 days prior to the Qualifying Week.

Statutory Maternity Leave (SML)

The 52 weeks of leave that all employee's are entitled to take if they have a contract of employment with you.

Statutory Maternity Pay (SMP)

The maternity pay that employee's who meet the eligibility criteria, currently the SMP rate for the 2024-2025 tax year is £184.03 per week.

Average Weekly Earnings (AWE)

The average of the earnings the employee has in the Relevant Period.

Ordinary Maternity Leave (OML)

The first 26 weeks of an employee's Statutory Maternity Leave.

Additional Maternity Leave (AML)

The last 26 weeks of an employee's Statutory Maternity Leave.

Maternity Pay Period

The 39 week period of Statutory Maternity Pay.

Continuous Employment Start Date

The latest date an employee can start employment with you to be eligible for SMP.

Keeping In Touch Days (KIT)

The 10 days that an employee can attend work without bringing her SML and SMP to an end.

Correct Notice

When notice is given no later than 15 weeks before EWC.

MATB1 Form

The form provided to your employee by their midwife to give to you as proof of pregnancy.

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