How to Calculate SMP
- 1). Multiply your employee's average weekly wages by 0.90. You must continue to pay your employee this amount each week for the first six weeks of leave.
- 2). Determine whether the SMP is higher or lower than GBP128.73 (as of publication date). Going forward after the sixth week, you'll pay your employee the lesser amount (90 percent of gross wages or GBP128.73 per week).
- 3). Continue paying the weekly amount until the 39 weeks are up or until your employee returns to work.
Source...