The SMP1 refusal form

Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.

Direct answer

When is the SMP1 issued?

Your employer must issue a form SMP1 within 7 days of deciding you do not qualify for SMP, or that SMP has ended. The form sets out the reason, the dates and any earnings information. Take the SMP1 to the DWP with your MA1 application; it is the evidence the DWP needs to consider Maternity Allowance instead.

What the SMP1 contains

Employer name, address and PAYE reference.
Your name, NI number and the reason for refusal.
Dates: typically QW start and end, and the relevant 8-week AWE window.
Your AWE figure if the refusal is based on the LEL test.

Why an SMP1 might be issued

You do not have 26 weeks continuous service by the end of the QW.
Your AWE is below the Lower Earnings Limit of 125 per week.
You left employment before the QW.
SMP has run for the full 39 weeks and ended.

Using the SMP1 to claim Maternity Allowance

Take the SMP1 with you when you apply for Maternity Allowance using form MA1. The SMP1 confirms you do not qualify for SMP, which is the precondition for MA in most cases. The DWP then assesses your MA eligibility against the 26-of-66-weeks self-employed or recent-employment test.

If your employer refuses to issue the SMP1

Ask in writing, by email or letter, with a clear request and date. If they still refuse, contact HMRC's Statutory Payments Disputes Team on 0300 322 9422. HMRC can determine entitlement and order the employer to pay SMP or to issue the SMP1.