Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

Keeping records

What you must keep

You must keep:

  • a copy of the MATB1 certificate. If you give this back to your employee with form SMP1 keep a copy of the declaration
  • a record of the payment dates and the amounts paid
  • the date the pay period began
  • a record of any unpaid SMP with reasons
  • form SMP2 Record Sheet is available from the Orderline 08457 646 646 to help you keep a record of your payments.

You must keep all records for at least three years after the end of the tax year to which they relate.


Recording payments of SMP

You must record payments of SMP to your employee in the same way as their wages. Record the payments on your employee’s P11 or P12 Deductions Working Sheet, or computerised equivalent as you will need to record the amount of SMP you have paid and recovered when you complete form P35 Employer Annual Return and the P14 at the end of the tax year.

For more information on keeping records go to Helpbook E10 (2012) Finishing the tax year up to 5 April 2012, Helpbook E11 (2012) Starting the tax year 6 April 2012 and Helpbook E13 (2012) Day-to-Day Payroll or go to www.hmrc.gov.uk/efiling/paye/paye_software_forms.htm

SMP payments and/or recovery covering more than one tax year

You cannot make a recovery in one tax year that relates to SMP payments made in a previous tax year. For more information about how you can record and recover payments made in a previous tax year.

Where payments and/or recovery of SMP start in one tax year and end in a later tax year, you should only record the payments and/or recovery that relates to that tax year on your end of year records. This is to make sure that your records balance with those held by your HMRC accounts office.

Recording advance payments

Where an advance payment has been received and it is for a period spanning more than one tax year, you should only record the amount of the advance and the payment(s) that it relates to for that tax year on your end of year records. This is to make sure that your records balance with those held by your accounts office.

Any advance payment that relates to the later tax year should be recorded on the end of year records for that tax year.

Where a request has been made for an advance of payment that covers two tax years, the accounts office will only make the advance for the current tax year and pay the balance for the following tax year after 5 April.

Incorrect payment of SMP

If you make an incorrect payment of SMP in the current year, you must:

  • put it right
  • correct your records, payments and deductions from money due to your accounts office.

Remember an incorrect payment in one period of maternity may affect a later one.

If you find you have made an incorrect payment in an earlier tax year, you must contact HMRC Customer Operations Employer, they will tell you what to do to correct it.

See CWG2 (2012) Employer Further Guide to PAYE and NICs for information on how to correct errors in recording NICs.

Any wrongly paid SMP may be recovered from your employee and you should treat this as you would an underpayment/overpayment of wages or salary, and it should be recorded as wages or salary not SMP.

Errors on returns and documents

You need to be aware that there is a penalty regime for errors on returns and documents.

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