• Please ensure you have data available from employees MATB1 This is issued by the doctor or midwife circa 20 weeks.
  • If SMP starts (or ends) part way through a month, you must insert the normal pro-rata salary value for this period (EX-SMP) in the field shown.
  • You can also add any holiday payable in this field
  • SMP is paid for a maximum of 39 weeks
  • Maternity leave can be up to 52 weeks (40-52 is without SMP)
  • We will produce a SMP report, showing the gross values & how you can apply to HMRC for the funding
  • You will be able to recover all the SMP payable.
  • When employee starts her leave, we produce payslips as normal
  • Salary is replaced with SMP values.
  • If you operate a pension, the employer contributions remain at pre SMP values.
  • Please ensure you also read info at ACAS & GOV UK
Only SMP is able to be recovered from HMRC. (i.e. not pension or holiday payments)
It is important that we know which method you plan to use, to avoid duplicated recovery amounts when reconciling payments to HMRC.