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Statutory Maternity, Paternity and Adoption Pay - Payroll Information from Allum Book-keeping Services

Under the law, employers face a number of obligations regarding claims for Statutory Maternity, Paternity and Adoption Pay. Employers have to determine whether an employee is entitled to the pay, calculate and administer the payment, work out how much of the payment can be recovered, and retain appropriate records.

Statutory Maternity Pay

Statutory Maternity Pay (SMP) is payable to qualifing women who are expecting to have a baby. SMP replaces normal earnings, but tax and NICs need to be deducted in the usual way.
Any employee due to have a baby has the right to take 26 weeks of Ordinary Maternity Leave (OML) and then a further 26 weeks of Additional Maternity Leave (AML). Any employee is entitled to take the leave on the condition that they providy you with the required notice, However, in order to qualify for SMP they must:
  • Have worked for you continuously for at least 26 weeks up to and into the 15th week before the week in which the birth is due
  • Have average earnings of at least the Lower Earning Limit (LEL) for national insurance contributions (NICs)
  • Provide the appropriate paperwork giving evidence of the pregnancy
  • Give sufficient notice of when they would like to start their leave

Statutory Maternity Pay is payable at 90% of an employee's average weekly earnings (AWE). For the first six weeks. For the following 33 weeks, employers are required to pay the employee either 90% of AWE or at the current rate of Statutory Maternity Pay (SMP), whichever is the lower.

Statutory Adoption Pay

Employees who are adopting a child may be entitled to receive Statutory Adoption Pay (SAP). The rules governing adoption leave and pay mirror the rules for statutory maternity leave and pay.

Statutory Paternity Pay

Employees with partners who are having a child or adopting a baby are, subject to certain conditions, usually will be entitled to receive up to two weeks of Ordinary Statutory Paternity Pay. They may also be entitled to Additional Statutory Paternity Pay if their partner is entitled to SMP, Maternity Allowances or SAP.

When a couple is adopting a child together, if one member of the couple is entitled to adoption leave and pay, the other may be entitled to Statutory Paternity Pay.

Managing statutory payments is yet another factor that needs to be taken into consideration when administering payroll. Allum Book-keeping Services can ease your admin burdern by solving all your payroll needs - please do not hesitate to contact us for expert advice.

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