Stopfords
Stopfords

Update to SMP Rules

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HMRC recently changed the rules around women who get paid maternity pay and have two jobs. An employee’s maternity pay rights may be affected if they start working for another employer up to 15 weeks before the baby is due, or during the Maternity pay period (MPP), which is the 39 weeks paid leave.

  • If an employee started working for another employer at least 15 weeks before the baby is due (qualifying week), there is no change and the employee is entitled to statutory maternity pay (SMP) in the usual way.
  • If an employee started working for another employer between the qualifying week (QW) & the baby being born, the employee will be entitled to SMP for any full weeks they do not work for the other employer until the MPP has finished. If the employee leaves the other employer during the 39 weeks MPP, the SMP will resume until the end of the MPP.
  • If an employee started working for another employer after the baby was born, the employee will again, be entitled to SMP for any full weeks that they don’t work for the other employer, until the MPP finishes. If the employee leaves the other employer during the 39 weeks MPP, the employee’s entitlement to SMP in this employment ends and can’t resume.

To ensure this isn’t missed and that the employees are aware of their obligations, we’ve produced a letter for you to give to any relevant employees when they notify you of their intentions to take maternity leave. Please follow the link.

Once you have a signed copy of this letter, you know what action is required and whether it needs to be monitored or not.

The full HMRC guidance can be found here:

https://www.gov.uk/guidance/statutory-maternity-pay-employee-circumstances-that-affect-payment#employee-works-for-another-employer

Related news

HMRC have recently issued guidance around legislation which takes effect from April 2019 in relation to what needs to be shown on an employee’s payslip.

View article about Update to the Legislation around Payslips

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