SMP1 form when maternity pay is refused

Use the current employer form when an employee does not qualify for Statutory Maternity Pay, then hand it over for the next benefit step.

Official DWP form

Download the current SMP1 form on GOV.UK

Choose the current printable or on-screen form, complete the employer sections and give it to the employee.

Open the official SMP1 publication →

Which maternity document applies?

MATB1 — pregnancy proof

A doctor or midwife issues MATB1 so the employee can prove the pregnancy and expected week of childbirth.

SMP1 — employer decision

The employer issues SMP1 when the employee is not entitled to Statutory Maternity Pay.

MA1 — benefit claim

The employee uses MA1 to claim Maternity Allowance and includes SMP1 when the claim instructions require it.

Employer-to-employee SMP1 handoff

1

Check the SMP qualifying rules

Confirm payroll status in the qualifying week, continuous employment, average earnings, notice and proof of pregnancy before refusing SMP.
2

Record the reason

Complete the current SMP1 and clearly state why the employee does not qualify for Statutory Maternity Pay.
3

Meet both deadlines

Give the form within 7 days of the decision and ensure the employee receives it within 28 days of their SMP request or the birth, whichever is earlier.
4

Employee considers Maternity Allowance

The employee can use SMP1 as evidence with a separate MA1 claim. SMP1 itself is not the benefit application.

Do not confuse SMP1 with SSP1

SMP1 is for maternity pay; SSP1 is for sick pay. Use the exact current GOV.UK form and keep the employer decision, dates and handoff records with payroll documentation.

Frequently asked questions

What is form SMP1?

SMP1 is the employer form explaining why an employee is not entitled to Statutory Maternity Pay. It can support the employee's claim for Maternity Allowance.

Who fills in SMP1?

The employer completes and signs SMP1, explains the reason SMP is refused, and gives it to the employee. The employee does not complete the employer sections.

When must an employer give SMP1?

Give SMP1 within 7 days of deciding the employee does not qualify. The employee must receive it within 28 days of requesting SMP or giving birth, whichever happens earlier.

Does SMP1 claim Maternity Allowance?

No. SMP1 records the employer's SMP decision. The employee normally claims Maternity Allowance separately using form MA1 and includes SMP1 when required.

What if the employee disagrees with the SMP decision?

The employee can ask the employer to explain the decision and can contact HMRC about a statutory payment dispute. An SMP1 does not prevent the decision being challenged.

Is SMP1 the same as SSP1?

No. SMP1 concerns Statutory Maternity Pay. SSP1 concerns Statutory Sick Pay. Both are employer forms, but they support different benefits and must not be interchanged.

Which SMP1 version should an employer use?

Use the current SMP1 published on GOV.UK. The publication page was updated in August 2026 with revised English and Welsh forms.

Official sources

Related Calculators

Maternity Pay Calculator

Statutory Maternity Pay, enhanced employer pay, and the 52-week leave timeline.

MA1 Maternity Allowance Form Guide

Prepare the Test Period, evidence and current DWP form for a Maternity Allowance claim.

MATB1 Maternity Certificate Guide

Get proof of pregnancy from a doctor or midwife and use it for SMP or Maternity Allowance.

Learn More

SMP Rate 2026-27 UK: £194.32/week + Eligibility Rules Explained

Statutory Maternity Pay 2026-27 is £194.32/week from the 7th week of leave, with 6 weeks at 90% of average weekly earnings first. Lower Earnings Limit £129/week. Full qualifying conditions, employer reclaim, and what counts as continuous employment.

Maternity Leave Tax & NI 2026-27 UK: PAYE on SMP, Pension, KIT Days

SMP is fully taxable via PAYE and subject to Class 1 NI like normal pay. Tax code shifts mid-leave, the pension auto-enrolment asymmetry, KIT days at full salary, and the year-end refund pattern when SMP straddles the tax year boundary.