If your employer does not pay you SMP because they are insolvent, payment will be made by Her Majesty’s Revenue and Customs (HMRC). They will only do this when your employer has been formally declared insolvent. If your employer is insolvent, you should phone the Statutory Payments Disputes Team on 0300 322 9422.
What is the current lower rate of SMP?
Statutory Maternity Pay ( SMP ) is paid for up to 39 weeks. You get: 90% of your average weekly earnings (before tax) for the first 6 weeks. £151.97 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks.
Can my employer refuse to pay SMP?
You can refuse Statutory Maternity Pay ( SMP ) if the employee does not qualify. They may be able to get Maternity Allowance instead. To refuse it, give the employee the SMP1 form within 7 days of your decision.
What is the 8 week qualifying period for SMP?
For babies born before or during the qualifying week, the 8 week relevant period is the period between the last normal payday on or before the Saturday of the week before the baby is born, and the day after the last normal payday falling at least 8 weeks before.
What is the current SMP rate 2021?
Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay
| Type of payment or recovery | 2021 to 2022 rate |
|---|---|
| SMP – weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
What happens if I don’t qualify for SMP?
If you do not qualify for SMP, you can claim Maternity Allowance instead from the JobCentre Plus. Agency and other workers are not entitled to maternity leave, unless it is stated in your contract, but you may be able to agree some time off with your agency or employer.
How do I calculate my SMP qualifying week?
Your qualifying week is the 15th week before your estimated week of childbirth. To work our your qualifying week, count 15 weeks back from the first day of your expected week of childbirth.
Does the government pay SMP?
They deduct any tax and National Insurance contributions. Your employer can claim your SMP back from HM Revenue and Customs (HMRC). You can get SMP even if you do not plan to go back to work or your job ends after the 15th week before your baby is due. SMP is not classed as public funds.
What is the SMP rate for 2021?
90%
Once you have worked out your employee’s average weekly earnings, SMP is payable weekly as 90% of the employee’s average weekly earnings (AWE) for the first 6 weeks, or £151.20 (£151.97 for 2021/22 tax year) or 90% of their AWE (whichever is lower) for the remaining weeks.
Is SMP increasing in 2021?
the standard weekly rates of SMP, SAP, SPP, ShPP and SPBP will increase from £151.20 to £151.97 (or 90% of the employee’s weekly earnings if that amount is lower than the statutory rate) – it is assumed this will be for payment weeks commencing on or after Sunday, 4 April 2021.
