Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

A complete set of tables showing important dates for SMP and maternity leave

There are legal requirements that mean employers must comply with their obligations.

At the time of writing, this guide sets out HMRC’s view on how these legal requirements can be met.

It will be updated annually and was last updated March 2012. Issued by Customer Information Delivery March 2012

© Crown Copyright 2012 HMRC 02/12

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