PART 4: STATUTORY PAYMENTS
• record SMP payments on the employee’s payroll record • show the total SMP payments on employee’s end of year returns (P14) • show on the P35 employer’s annual return the amount of SMP recovered and NICs compensation recovered where applicable. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS SMP Forms MAT B1 - Maternity Certificate Can be issued from the 20th week before the EWC (prior to 28th September 2001 the 14th week before the EWC) Must be completed and sent to an employee if employed or treated as employed in the qualifying week and is not entitled to SMP, or entitlement ceases SMP1* SMP2 Record Sheet A form designed and supplied by HMRC, optionally available to assist small businesses in the operation of SMP *In October 2019 HMRC provided a new version of the SMP1 which allows for the majority of the information to be completed on screen. A signature is still required and the form must still be printed off. Guidance HMRC’s helpbook E15: ‘Employer helpbook for Statutory Maternity Pay’ was abolished from 6th April 2014. See https://www.gov.uk/employers-maternity-pay-leave for guidance. The table below indicates the appropriate dates for 2021/22.
Statutory Maternity Pay and Leave Tables 2021/22
Week baby due
Qualifying week
Latest start date for employment
Start of 11th week before the week the baby is due
Start of 4th week before the week baby is due
Sat No printing, copying or reproduction permitted. Sun Sat 10/04/2021 20/12/2020 26/12/2020 04/07/2020 17/01/2021 17/04/2021 27/12/2020 02/01/2021 11/07/2020 24/01/2021 24/04/2021 03/01/2021 09/01/2021 18/07/2020 31/02/2021 01/05/2021 10/01/2021 16/01/2021 25/07/2020 07/02/2021 08/05/2020 17/01/2021 23/01/2021 01/08/2020 14/02/2021 15/05/2021 24/01/2021 30/02/2021 08/08/2020 21/02/2021 22/05/2021 31/01/2021 06/02/2021 15/08/2020 28/02/2021 29/05/2021 07/02/2021 13/02/2021 22/08/2020 07/03/2021 05/06/2021 14/02/2021 20/02/2021 29/08/2020 14/03/2021 12/06/2021 21/02/2021 27/02/2021 05/09/2020 21/03/2021 19/06/2021 28/02/2021 06/03/2021 12/09/2020 28/03/2021
Sun
04/04/2021
07/03/2021
11/04/2021
14/03/2021
18/04/2021
21/03/2021
25/04/2021
28/03/2021
02/05/2021
04/04/2021
09/05/2021
11/04/2021
16/05/2021
18/04/2021
23/05/2021
25/04/2021
30/05/2021
02/05/2021
06/06/2021
09/05/2021
13/06/2021
16/05/2021
292
Made with FlippingBook - Online magazine maker