Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

Exceptions and checksheets for the SMP Scheme

Specific employments

Casual and short contract employees

General

There are different rules for casual (or short contract) employees and agency workers. If you are not sure whether a worker is employed by you as a casual employee or is an agency worker, contact Acas at www.acas.org.uk or phone 08457 47 47 47 or in Northern Ireland contact the LRA at www.lra.org.uk or phone 028 9032 1442

Casual employees

A casual employee is usually someone who works for an employer, as and when they are required on a series of short contracts of employment with that person. Such casual workers may also be called short contract employees. If you have to deduct PAYE tax and Class 1 NICs from the worker’s earnings, then you will have to pay them SMP if they satisfy all the qualifying conditions. If you are not sure whether you have to deduct PAYE tax and Class 1 NICs from the worker’s earnings, contact any HMRC office.

Supply teachers, seasonal workers or other sporadic employment

Supply teachers, seasonal workers and other employees who work as and when you need them may not have worked for you in every week from:

  • the latest start date for employment with you, and
  • up to and including the Sunday of the QW.

For SMP in this instance, a week means Sunday to Saturday, as a week means different things in different contexts. Count part weeks as full weeks; see the tables showing the week baby due, the latest start date for employment with you and the QW.

If she did work for you in every week she will satisfy the employment condition.

If she did not work for you in every week you need to check why not.

She can still get SMP if she did not work because:

  • she was on paid leave, or
  • you did not have work to offer her.

If you offered her work and she turned it down, she may still be able to get SMP – See Exceptions to the normal conditions for SMP.

Pay

If you have to deduct PAYE tax and Class 1 NICs from the casual employee’s earnings then you will have to pay them (SMP) if they satisfy all the qualifying conditions. If you are not sure whether you have to deduct PAYE tax and Class 1 NICs from the employee’s earnings contact any HMRC office.

Leave

If you are not sure whether a casual employee is entitled to leave contact Acas at www.acas.org.uk or phone 08457 47 47 47 or in Northern Ireland contact the LRA at www.lra.org.uk or phone 028 9032 1442.

Agency workers

Pay

Agency workers can be treated as employees for PAYE tax and Class 1 NICs. If you have to deduct PAYE tax and Class 1 NICs from the agency worker’s earnings, or would do if they were high enough, then you will have to pay them SMP if they satisfy the qualifying conditions. If you are not sure whether you have to deduct PAYE tax and Class 1 NICs from the agency worker’s earnings phone your Employer Helpline on 08457 143 143.

Leave

If you are not sure whether an agency worker is employed under a contract of employment, contact Acas at www.acas.org.uk or phone 08457 47 47 47 or in Northern Ireland contact the LRA at www.lra.org.uk or phone 028 9032 1442.

Mariners

Mariners can get SMP if you have a place of business in the UK and they are on a home-trade ship.

If you are not sure if the above applies, contact any HMRC office or phone the Employer Helpline on 08457 143 143.

If you are not sure whether the mariner can get leave or not, contact Acas at www.acas.org.uk or phone 08457 47 47 47 or in Northern Ireland contact the LRA at www.lra.org.uk or phone 028 9032 1442.

NHS employees

Some NHS employees whose contracts are split between Strategic Health Authorities and NHS Trusts, as a result of NHS reorganisation, can choose to have all their earnings added together for working out AWE for SMP purposes.

For further information contact the Employer Helpline on 08457 143 143.

However, if an employee changes from one Trust to another during the 26 weeks employment qualifying rule, the employee will not satisfy the continuous employment rule for SMP purposes, unless it is for the same NHS Trust.

For further advice email doctorsanddentists@nhsemployers.org

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