An employee should inform you that they are pregnant at least 15 weeks before the baby is due. At the same time, they must inform you of when they want to start their maternity leave.
Statutory Maternity Leave is 52 weeks. The first 26 weeks are Ordinary Maternity Pay, and the second 26 weeks are Additional Maternity Pay. Employees don't have to take 52 weeks of Maternity Leave. Statutory Maternity Pay is payable for up to 39 weeks.
Statutory Maternity Pay
If an employee decides to return from maternity leave earlier
You can record this by following the steps below:
- Select Payroll, then select Pay Runs.
- Select a pay run, then select the pencil icon to edit the details of the employee in question.
- Select Statutory Payments.
- From the Statutory Maternity Pay section, select the pencil icon for the SMP record you wish to edit.
- Under Advanced Settings, select Do not pay.
- From the dropdown ▼, select You have started work after birth.
- Select Save.
Keeping In Touch days
Keeping In Touch (KIT) days are the days that an employee can work while on Maternity leave and still get paid for it, for a maximum of up to 10 days. These days aren't compulsory and both the employee and employer should agree on them, including the pay and the type of work to be carried out. See Keeping in Touch Days for more information.
You can view your Statutory Maternity Pay NI deductions summary in a P32 Report. To view the report:
- Select Reports.
- Search for P32 Report, then select to open it.
- Select the appropriate Tax year.
- Select Run report.
- When the report has been generated, select NI deductions summary.
When your Statutory Maternity Pay spans a tax year, the new rates will be changed automatically for the new tax year. You can check when these are applied as well as the previous payments you have made. If the new SMP rate is higher than the 9/10ths earnings (first 6 weeks payments) of SMP, HMRC rules are that the lower rate is applicable. You can make an appropriate adjustment using the SMP adjust field.