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Women can choose to begin their Statutory Maternity Pay (SMP) period on a date later than the date that they have stopped work before the birth.

Depending on the terms of any contractual maternity pay policy, the SMP start date might not have to be the same date on which contractual maternity pay starts.  This would enable an employee whose contractual pay continues only for a fixed period to delay the start of their SMP and thereby prolong the period during which they receive some pay.

Employers may wish to avoid this result by careful drafting of any contractual maternity pay scheme. (Wade v North Yorkshire Police Authority, Upper Tribunal)


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