How Does the Alabaster Ruling affect SMP? What is Statutory Maternity Pay and How is it Calculated? Statutory Maternity Pay (SMP) is a fundamental legal right for employees who are expecting a baby.  Employees, depending on eligibility, can receive up to 39 weeks of maternity pay.  SMP is divided into two phases; the first 6 … Continue reading Statutory Maternity Pay and The Alabaster Ruling