Yes but it is also subject to tax and NI so those deductions still are made. And it is 90% of your average weekly earning s between weeks 17 and 25 of pregnancy which they use to calculate the number to base the 90% on so if you were for example, receiving sick pay at all in that time or had a period of unpaid leave that would affect it. Or in reverse, If you had a pay rise since week 25, that wouldn't be reflected in your SMP if it wasn't in effect during that time xxx