Statutory Mat Pay
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90 of your average weekly earnings before tax for the first 6 weeks.
Statutory mat pay. The new rates for working out average weekly earnings and statutory maternity pay for 2020 to 2021 have been added. Essentially it is a system limitation that average weekly pay. 151 20 or 90 of your average weekly earnings whichever. Similar to paying your staff in the normal way you pay statutory maternity pay the same way you pay their salary including any deductions for tax and national insurance contributions.
Statutory maternity pay smp to qualify for smp you must. Give proof you re pregnant. The first six weeks you will need to pay 90 of your employee s average pay. Statutory maternity pay smp is paid for up to 39 weeks you get.
Which you can claim back later. Give the correct notice. Statutory maternity pay smp smp for eligible employees can be paid for up to 39 weeks usually as follows. If you re an agency worker.
If there are school holidays towards the end of your maternity leave remember you can return to work during school holidays. 5 september 2019 the relevant period section within the guidance has been amended. This guide is to clarify the logic behind the system s calculation and how this aligns to hmrc s guidelines for statutory maternity pay smp. You can still get statutory maternity pay as an agency worker even though you can t take maternity leave.
Earn on average at least 120 a week. 90 of their average weekly earnings awe before tax. Smp is paid for 39 weeks and at two rates. The first 6 weeks.
12 weeks half pay plus statutory maternity pay 151 20 21 weeks statutory maternity pay 151 20 13 weeks unpaid. Your company could pay your statutory maternity pay then reclaim it from hmrc. After entering the expected date of birth a prompt to confirm that the employee has supplied a copy of a form mat b1 will appear. Have worked for your employer continuously.
4 weeks full pay. Your statutory maternity pay smp and leave what you get how to claim maternity rights and extra help. You might be able to get statutory maternity pay if you re self employed with your own limited company.
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