A spreadsheet has been created to provide a rough indication of the employer's costs when someone goes on maternity leave.

The actual costs depend upon the maternity option chosen, the period of maternity leave taken, whether the employee is in a pension scheme etc.

Maternity pay is based upon the number of working days in a month and, therefore, the actual costs in any particular month depend upon the working days that month, when the maternity leave started etc. National Insurance costs in particular will vary depending upon the exact payment in the month and therefore the spreadsheet provides only a very approximate indication of these.

To use the spreadsheet, the monthly pay should be entered in the yellow cell.

Abbreviations:
UOWFP – Full Pay (Includes basic pay (001), Market Supplement (047), Contractual Enhancement & Contractual Overtime, Permanent Allowances. A daily rate is calculated based on the pay of the last 2 months multiplied by 6, divided by 52, divided by 5.

UOWHP – Half Pay (half of the above)

SMPHR – Statutory Maternity Pay Higher Rate. This is 90% of UOWFP

SMPLR – Statutory Maternity Pay Lower Rate. This is the lower of SMPHR and £148.68 per week (£29.74 per day)

OSHR – Offset higher rate (as per SMPHR)

OSLR – Offset lower rate (as per SMPLR)

Note:
Employers NI is payable on maternity pay.

The University makes up the full value for both employees and employers USS pension costs whilst they are on maternity leave and receiving full pay, half pay or SMP.

The University reclaims 92% of the cost of SMHPR and SMPLR (this is credited to departments in the following month).

The 3 options are:

Option 1	UOWFP	UOWHP	SMPHR	SMPLR	OSHR	OSLR
No. Days	40	80	30	165	30	10

 

 

Option 2	UOWFP	UOWHP	SMPHR	SMPLR	OSHR	OSLR
No. Days	80	0	30	165	30	50

 

 

Option 3	UOWFP	UOWHP	SMPHR	SMPLR	OSHR	OSLR
No. Days	0	0	30	165	0	0