Statutory Maternity Pay (smp)
return to the same job on terms and conditions no less favourable than those which would have applied had they not been absent (unless a redundancy has arisen) • Additional Adoption Leave, the employee only has a right to a ‘suitable and appropriate’ job on return to work. Joint adopters have the right to change their minds about who takes the Adoption Leave only if there is a significant change in circumstances: • unexpected long-term sick leave of the nominated parent resulting in their being physically incapable of looking after the child • a change in the earning power of the other adoptive parent that would make it more economically viable for the nominated parent to work instead. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Other circumstances to note: • With effect from expected dates of placement of 5th October 2008 or later contractual non-cash benefits e.g. annual leave, company cars, childcare vouchers must be provided for the whole adoption leave period – up to 52 weeks. Prior to this date the provision of contractual non-cash benefits could cease at the end of the 26-week ordinary adoption leave period. • Following the Peninsula case in January 2016 there are circumstances where an employer can stop providing childcare vouchers during the period of leave. Employers are advised to take specialist advice before embarking on a decision like this. • Employees who do not qualify for SAP must be issued with an SAP1. Unlike maternity there is no state benefit fall back for adoption. SMP was introduced in 1987 when the administration and payment of State Maternity Benefit was transferred from the then Department of Health and Social Security to employers and payment moved from a means-tested benefit to a flat rate allowance. August 2000 – Scheme extended to those not earning enough to pay NICs. No printing, copying or reproduction permitted. STATUTORY MATERNITY PAY (SMP) Historical notes April 1987 – Three-quarter and half rates abolished. November 1984 – Additional child dependency allowance abolished. April 2000 – Earnings threshold introduced and scheme extended to pregnant women whose earnings reached the qualifying threshold. Standard Rate replaced former Higher Rate. April 2001 – Lower Rate removed. April 2003 – Payment period extended from 18 to 26 weeks and a new framework for maternity pay and leave introduced in line with provisions for adoption and paternity leave introduced at the same time under the Employment Act 2002. Notification arrangements were harmonised to a single date, the Notification Week, being the 15th week before the expected week of childbirth (EWC). Previously there were two different qualification requirements for SMP and leave:
281
Made with FlippingBook - Online magazine maker