Qualifying for Statutory Maternity Pay

Image result for statutory maternity pay do i qualifyIf you need to check whether or not an employee qualifies for Statutory Maternity Pay, SMP, they need to have been earning on average at least £118 a week, before any deductions, in the qualifying weeks depending on when the baby is due.

You can use the government website calculator here

For example, if the baby is due on 30th September 2019

When does the employee want to start their leave?  14 July 2019

Did the employee have a contract with you covering 29 December 2018 to 16 June 2019?  Yes

What was the last normal payday on or before Saturday, 22 June 2019?  21 June 2019

What was the last normal payday before Saturday, 27 April 2019?  26 April 2019

How often do you pay the employee?  Weekly

What were the employee’s total earnings between Saturday, 27 April 2019 and Friday, 21 June 2019?  £944

How many weeks’ pay did the employee get between Saturday, 27 April 2019 and Friday, 21 June 2019?  8 payments or fewer

How do you want the Statutory Maternity Pay calculated?  weekly starting 14 July 2019

Based on these dates and pay figures, the entitlement would be £106.20 per week, beginning on Friday 20th July and ending on Friday 11th April 2020

If you need any further help, please contact us here

Statutory Maternity Payments Help

We received this cry for help recently – ‘My employee is entitled to Statutory Maternity Pay, but we can’t afford to pay it – what can we do?

Help is available from HMRC

If you can’t afford to make payments

You can apply for HM Revenue and Customs (HMRC) to pay you in advance if you can’t afford to make statutory payments.

How to apply for advance payment

Apply online to be paid in advance for:

  • Statutory Maternity Pay (SMP)
  • Statutory Paternity Pay
  • Statutory Adoption Pay
  • Statutory Shared Parental Pay (ShPP)

You can apply up to 4 weeks before you want the first payment

You can find more details here