What is statutory maternity pay?

Last year I got Maternity Allowance, this year I'll get Statutory Maternity Pay, what are the tax implications

• MA was paid at the flat rate applicable at the time, £108 something if memory serves, though has now increased to £112.75. It was not taxable. I am being told that this time I'll be eligible for SMP, at the same rate as the MA, but it's tax and NI-able. So the advertised rate of SMP is £112.75, is this before tax or after. Will I actually be worse off taking SMP than if I quit my job and took MA? (When the time comes...) Any advice would be handy.

• Answer:

  whatever the loss or gain would not be much to worry about approx less than £1 a week so it wont make much difference but then again have you paid enough tax in the year you may not be even eligible to pay tax if you are a low earner so it may also be in your favour fininacilly