This starts on the day after the OML period finishes.
Your employer does not have to offer you the same job when you return from AML if it isn’t practical but they do have to offer you appropriate similar employment.
If you own a limited company and pay yourself a salary through PAYE from the company, you could qualify for SMP as an employee, provided you meet the usual test.
There is a calculator to help you on the government website.You will find more information on the Revenue website. You can get the form (called MA1) from Jobcentre Plus or from You will need to provide a certificate from your midwife giving the expected date of birth of your child (form MAT B1).These weeks do not have to be in an unbroken block, and you could use some time where you were employed and some where you were self employed.You also need to have 13 weeks where you have either: If you have been paying Class 2 NICs, you will be treated as having enough earnings to qualify for maximum MA.
Earnings for weeks when you are self-employed will either be enough to give you flat rate MA (if you have paid Class 2 NICs) or £27 a week MA ( you could have paid Class 2 NICs but you did not do so).