You also need to make checks when you recruit and employ someone. You need to register with HMRC so you can pay tax and national insurance for your employees. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work.
Accept additional cookies Reject additional cookies View cookies. Hide this message. Part of Get your business ready to employ staff: step by step. Statutory Maternity Pay and Leave: employer guide.
For statutory family pay, you can use this quick and easy government calculator. If your employer is not going to give you a statutory payment, they should write to you explaining their decision. Even if you no longer work for your employer, you have the right to a decision and to ask for a written statement. Your employer should also return any evidence that you have given them as part of your claim, for example, your maternity certificate MATB1 if you have claimed SMP.
If your employer gives you the payment, but you are unsure if you are receiving the correct amount, you can ask your employer for a written statement setting out the amount of statutory payment they think you are entitled to, the rate they think you should get, and the reason that SSP or SMP is not payable for any other time period.
This may help you to understand or how your statutory payment has been calculated, and how much tax has been withheld. To do so, you should contact the Statutory Payment Dispute Team. This could prompt your employer into dealing with your claim without your having to take it any further. It is normally advisable to contact your employer to try to resolve statutory payment problems before involving HRMC. The LEL that applies to you is the one which is current on the Saturday at the end of your qualifying week.
The LEL changes every year. To calculate your average weekly earnings your employer will average your gross earnings over a period of at least eight weeks up to and including the last payday before the end of your qualifying week. The qualifying week is the 15th week before the week your baby is due.
This period may vary depending on how often you are paid — weekly, monthly or other intervals. Your employer will take into account your gross pay that you received in the set period, as long as it counts for National Insurance NI contributions or would count if you earned enough or were old enough to pay NI contributions. If you get sick pay, overtime payments, bonus payments, arrears of pay or holiday pay this is all included to work out your SMP, if you actually get them in your set period.
It is when you get paid the money that counts, not when it was actually earned. If your employer awards a pay rise which is effective at any time from the start of the set period used to work out your SMP and the end of your maternity leave, your employer must work out your SMP again and pay you any balance due to you. If you have a salary sacrifice arrangement in place during the period used to work out your SMP, the SMP average weekly earnings calculation will be based on your contractual earnings which count for NI contributions.
This could mean that your average weekly earnings may not reach the LEL for payment. If you are a student who is getting a bursary, your bursary is not treated as earnings for SMP purposes. Your employer will usually pay you SMP in the same way and at the same time as your normal wages. SMP is treated as earnings so your employer will take off income tax and NI contributions.
This is based on an eight week period up to the end of the qualifying week, which is 15 weeks before the baby is due. In some instances subsequent pay rises have to be taken into account when calculating SMP.
OSPP is paid to partners who take time off to care for the baby or support the mother in the first few weeks after the birth. OSPP is payable for a maximum of two weeks: it must be taken as a block either one week or a complete fortnight but not two single weeks at the following rates:. An employee must provide his or her employer with evidence of the adoption and a declaration that he or she has elected to receive SAP.
A matching certificate from the adoption agency must be produced to the employer. SPL is available to parents whose babies are due on or after 5 April In the case of adoptions SPL applies in relation to children matched with a person or placed for adoption on or after 5 April Employed mothers are still entitled to 52 weeks of maternity leave. The main elements of the scheme are:. Proposals have been announced to extend SPL to allow grandparents to take time off work.
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