Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

Checksheet – if you were not an employer for the whole of 2011–12 and 2012–13

To work out AWE if you do not pay your employees in a regular pay pattern

1. Find the date baby is due.
    /    /    
2. Find the date of the Sunday in the Qualifying Week.
    /    /    
3. Identify the tax year in which the Sunday in the Qualifying Week falls
    /    /    
4. Identify the tax month before the Sunday in the Qualifying Week. Remember that tax months run from the 6th of one month to the 5th of the following month.
    /    /    
5. Add together your liability for Class 1 NICs between the start of the tax year you identified at 3, or the first tax month for which you were liable for Class 1 NICs, and the tax month you identified at 4, inclusive
6. Work out the number of tax months between the start of the tax year you identified at 3, or the first tax month for which you were liable for Class 1 NICs and the tax month you identified at 4, inclusive
7. Divide the figure in 5 by the number of months in 6
8. Multiply the figure in 7 by 12.

If the figure in 8 is £45,000 or less you are entitled to:

  • 100 per cent of the SMP, and
  • 3 per cent as compensation for the NICs you pay on the SMP.

If the figure in 8 is more than £45,000 you are entitled to 92 per cent of the SMP.

Checksheet – if you were not an employer at all in the tax year before the employee’s Qualifying Week.

To work out AWE if you do not pay your employees in a regular pay pattern

1. Add together your total Class 1 NICs for the tax months in that year
    /    /    
2. Work out the number of tax months you were an employer in that year. Count part months as whole months and remember that tax months run from the 6th of one month to the 5th of the following month
3. Divide the figure in 1 by the figure in 2
4. Multiply the figure in 3 by 12

If the figure in 4 is £45,000 or less you are entitled to:

  • 100 per cent of the SMP, and
  • 3 per cent as compensation for the NICs you pay on the SMP.

If the figure in 4 is more than £45,000 you are entitled to 92 per cent of the SMP

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