Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

Flowchart – Operating the SMP Scheme

The flowchart below gives you an overview on operating the Statutory Maternity Payt Scheme.

One of your employees advises you that they wish to start getting SMP. Has your employee given you the right evidence? Has she given you evidence of when her baby is due to be born, usually a form MATB1. She must give you this within 21 days from the date her maternity pay period starts or you accept she has good reason for giving it late. You must not pay SMP without this evidence Has your employee been employed by you long enough? For SMP they must be employed by you continuously for at least 26 weeks up to and into the Qualifying Week (QW) You must give them form SMP1 within 7 days of the decision being made. This must all be done within 28 days from the date the employee gave notice of absence (or the date she gave birth if this had occurred earlier) Has your employee earned enough in the relevant period? The employee’s Average Weekly Earnings (AWE) need to be at or above the Lower Earnings Limit (LEL) which applies at the end of the QW Check and calculate the amount of SMP due and what you can recover from HMRC Complete records of SMP paid and recovered Calculate and pay her the amount due. For SMP: Has your employee given you sufficient notice? Where possible, they should tell you 28 days before they want to start to be paid SMP. Unless they have reason for notifying you late.

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