Statutory Maternity Pay Guide for Employers (2012-2013)

This business advice on Statutory Maternity Pay (SMP) is to use for employees whose babies are due on or after 1 April 2012 and includes the new rates from 1st April 2012

As well as reading this guide you can also look for help and guidance available from the following sources:

The internet

For help with payroll go to www.businesslink.gov.uk/paye

For wider interactive business help go to www.businesslink.gov.uk/mynewbusiness

Online Services

For information and help using HMRC’s Online Services go to www.hmrc.gov.uk/online

For more help contact the HMRC Online Services Helpdesk by:

• email helpdesk@ir-efile.gov.uk
• phone 0845 60 55 999, or
• textphone 0845 366 7805.

Basic PAYE Tools

HMRC’s Basic PAYE Tools are available from www.businesslink.gov.uk/basicpayetools

The Basic PAYE Tools contains a number of calculators and most of the forms that you will need to help you run your payroll throughout the year including:

• a P11 Calculator that will work out and record your employee’s tax, NICs and Student Loan deductions every payday, with a linked P32 Employer Payment Record that works out how much you need to pay us
• a range of other calculators to work out Student Loan deductions and statutory payments and a learning zone to help you understand these and other payroll topics
• an employer database to record your employees’ details
• interactive forms such as the P11D Working Sheets.

If you use the P11 Calculator in the Basic PAYE Tools you can file online your:

• starter and leaver information P45 Part 1, P45 Part 3, P46 information and P46 (Expat) information
• Employer Annual Return (if you have up to and including nine employees) on the P11 Calculator at 5 April 2013.

To download the Basic PAYE Tools, go to www.businesslink.gov.uk/basicpayetools

Employer helplines

• Employer for less than 3 years, phone 0845 60 70 143.
• Employer for 3 years or more, phone 08457 143 143.
• If you have a hearing or speech impairment and use a textphone, phone 0845 602 1380.

Employer helpbooks and forms

Helpbooks and forms are available to download. Go to www.businesslink.gov.uk/payeformsandpublications

Yr laith Gymraeg

I lawrlwytho ffurlenni a llyfrynnau cymorth Cymraeg, ewch i www.hmrc.gov.uk/cymraeg/employers/emp-pack.htm Os, yn eithriadol, nad oes gennych gysylltiad i’r rhyngrwyd, cysylltwch â’r Ganolfan Gyswllt Cymraeg ar 0845 302 1489.

Forms and guidance in Braille, large print and audio

For details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on 08457 646 646 and ask to speak to the Customer Service Team.

In person

HMRC offer free workshops covering some payroll topics. These workshops are available at locations throughout the UK. For more information:

• go to www.hmrc.gov.uk/bst or
• phone HMRC’s Business Education & Support Team on 0845 603 2691.

Employer Bulletin online

Employer Bulletins contain information and news for employers. HMRC publish these several times a year. Go to www.businesslink.gov.uk/employerbulletin

Employer email alerts

HMRC strongly recommend that you register to receive employer emails to prompt and direct you to:

• each new edition or news about the Basic PAYE Tools
• the Employer Bulletin
• important new information.

To register, go to www.businesslink.gov.uk/hmrcemployeremailalerts

HM Revenue & Customs (HMRC) office

HMRC can also help you if you have a query about your PAYE scheme. HMRC contact details are available online, go to www.hmrc.gov.uk/local/employers/index.htm or write to

HMRC
Customer Operations Employer Office
BP4009
Chillingham House
Benton Park View
NEWCASTLE
NE98 1ZZ

Please tell the HMRC your employer reference when you contact them. You will find it on correspondence from HMRC.

Real Time Information (RTI)

HMRC will soon be introducing Real Time Information (RTI) to improve the operation of PAYE. For more information go to www.hmrc.gov.uk/rti/employerfaqs.htm

Your rights and obligations

Your Charter explains what you can expect from us and what HMRC expect from you. For more information go to www.hmrc.gov.uk/charter