CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 4: STATUTORY PAYMENTS

• 26 weeks’ service, before the 15th week before the EWC • leave – one year’s continuous service, before the 11th week before the EWC.

October 2006 – The Employment Equality (Age) Regulations 2006, removed the minimum age of 16 years as a condition of employment, and therefore as a condition of entitlement to MA/ SMP. April 2007 – The Work and Families Act 2006, extended the payment period from 26 to 39 weeks and introduced Keeping-in-Touch days for those with an Expected Week of Childbirth of 1st April 2007 or later Any day start dates and daily rate calculations were introduced as an option for employers to align the payment of SMP to normal pay practices and the start of leave. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS April 2010 – New regulations in force to allow couples to transfer the second 26 weeks of leave from the mother/adoptive parent. A maximum of 19 weeks can be paid as additional paternity pay. The regulations are effective for expected dates of childbirth/matching dates of 3rd April 2011 or later. Qualification and entitlement comparator chart Pre- April 2003, April 2003 and April 2007 reviews Pre April 2003

26 weeks employment in the 66 weeks before the baby is due with average earnings in 13 of those weeks of at least £30

26 weeks employment up to the 15th week before the EWC

Qualified regardless of length of employment

1 years’ service up to the 11th week before the EWC

Qualification

18 weeks No printing, copying or reproduction permitted. 18 weeks (paid if entitled to SMP) 18 weeks From April 2003 – March 2007

29 weeks (unpaid) calculated from childbirth

Entitlement

282

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