It depends on how much you earn in the financial year. So if you were going to get 39 weeks of SMP and that was all the the financial year you wouldn't pay any tax or NI as you would earn less than the personal allowance you are allowed before these are deducted from your income.
If you were also working for part of the year you would be taxed at 20% on all your income above £5435 and you would pay NI at 11% on your income above £5435.
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