Statutory maternity pay (SMP) and leave

When an employee is expecting a baby, they may be entitled to statutory maternity leave (SML) and Statutory maternity pay (SMP Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks.). Employers can choose to pay more, this is occupational maternity pay (OMP). Find out about Guide to qualifying for statutory maternity leave (SML) and pay (SMP).

1. Open the required company.

2. Go to Employees.

3. Select the required employee.

4. Select Leave.

5. Select Add Leave.

6. Go to Type and select Maternity Leave.

7. Go to Payment and select:

   • Don't Pay: Don't pay the employee anything.

     It is a legal requirement to pay an employe SMP if they are entitled.

   • Pay as usual: Don't pay SMP, just pay the employees usual pay.

     An employee must still be paid at least the SMP amount. You will not be entitled to SMP recovery when Pay as usual is chosen.

   • Statutory Pay: Pay Statutory Maternity Pay if the employee is entitled.

     • Select the Pro Rata Rule for Absence:

       • Use Working Pattern Rule

       • 260 Rule - Deduct for days not worked

       • 260 Rule - Pay for days worked

       • 365 Rule - Deduct for days not worked

       • 365 Rule - Pay for days worked

       • Calendar Days in Period

       • Working Days in Period

     • If the payment has already been made to the employee, de select Payment Requires Process

       This only applicable to historic entries.

     • Select Top-up pay to usual amount (offsetting) and Use Assumed Pensionable Pay Assumed Pensionable Pay is a notional pensionable pay figure that is used to ensure that your pension is not affected if your pensionable pay reduces when you are away from work. It protects you if you are absent because of sickness, injury, or relevant child-related leave etc. Use of assumed pensionable pay would need to be indicated by the relevant pension provider, as it is not always used. if required.

     • Select from:

       • Describe Automatically - This is an automatic description on the payslip A statement provided by an employer to an employee, detailing their wages, deductions, and net pay for a specific pay period.This is a legal requirement under the employment rights act and should be received on or before the pay date..

       • Manual Description - You can enter a manual description, shown on the payslip.

   • Occupational Pay: Pay occupational maternity based on a specific policy.

     • Select the required occupational maternity pay scheme.

   • Enter the From and To dates.

     This is the period of maternity leave. All employees are entitled to 52 weeks leave, even if they are not receiving pay. Employees may be eligible for Maternity Allowance. External website

     A maternity schedule can be created at any time and a PDF generated to give to the employee. Select View Maternity Schedule. If any changes are made to the maternity schedule, ie they return early to work, this is included.

   • Select Use Assumed Pensionable Pay, if this applies.

   • Choose Manual Description if you want to give more details about the payment. Otherwise, choose Describe automatically.

   • If required, select Payment Requires Processing.

     This is only applicable to historic entries.

   • Add any additional details in Notes.

   • Add any relevant files in the Documents section.

   • Select Create to finish.

Good to know...

• The Qualifying week is the 15th week before the expected week of childbirth.

• Earliest SML/SMP can start is 11 weeks before the week baby is due.

• If the employee is off sick with a pregnancy related illness in the 4 weeks before the week baby due, SML/SMP must start the next day.

• SML/SMP must start the day after the baby is born if not already started.

• You can recover a percentage of statutory maternity, paternity, adoption and shared parental pay, back from HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.. Small employers can claim compensation on top of this.

• Whether an employer is large or small is dependent on the amount of Class 1 Employees under State Pension age earning more than the threshold a week from one job - they’re automatically deducted by the employer. National Insurance A system of contributions paid by workers and employers in the UK, which funds various state benefits, such as the State Pension and Jobseeker's Allowance. contributions the last complete tax year.

• SMP is stopped if the employee is taken into police custody during their maternity pay period. It will not restart when they are discharged

• GOV.UK Guide: Maternity pay and leave External website

• GOV.UK Guide: Pregnant employees' rights External website

• GOV.UK Guide: Employee rights when on leave External website

• ACAS Guide: Managing your employee's maternity leave and pay External website