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Small Business Payroll - Information for Employers

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Statutory Maternity/Paternity Pay (SMP)

Statutory Maternity Pay (SMP) from 6th April 2022 is paid for a maximum of 39 weeks to employees who meet the qualifying conditions. Small Employer's can recover 100 % of SMP plus 3% compensation.

If your employee becomes pregnant please contact Way2paye. If they meet the qualifying conditions ask them to get a MATB1 from their doctor or midwife and forward it to Way2paye with their intended leave date. Way2paye will calculate your nannies maternity pay for you and claim it from HM Revenue & Customs for you.

Qualifying Conditions
  • Your employee must still be working for you into the qualifying week which is the 15TH week before the baby is due.
  • Your employee must have been employed by you without a break for at least 26 weeks into the 15th week before the week your baby is due. Part weeks count as full weeks.
  • Earning before tax an average of £123.00 a week. This is called the Lower Earnings Limit for National Insurance Contributions (NI) and is the amount you have to earn to qualify for benefits. You have to earn more than this amount before you actually start paying NI.

Babies due on or after 6th April 2022

SMP is paid for:
  • First 6 weeks - 90% of your average weekly earnings with no upper limit
  • Remaining 33 weeks - Standard rate or a rate equal to 90% of your average weekly earnings. You will get whichever rate is lower.

The standard rate from April 2022 is £156.66

Statutory Paternity Pay (SPP)

SPP is paid at £156.66 or 90% of the employee's average weekly earnings, whichever is lower

Further Guides on SMP are available to Members. Join Now

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