Statutory Maternity Pay and leave

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Statutory Maternity Pay and leave: employer guide
Employer guide to Statutory Maternity Pay and leave - rates, eligibility, notice period, form SMP1, and recover statutory pay

Shared parental leave and pay: employer guide
Eligibility, entitlement, starting, splitting blocks of leave and record keeping for shared parental leave and pay

Maternity and paternity calculator for employers
Calculate an employee's maternity, paternity or adoption pay, qualifying week, relevant period and average weekly earnings

Get financial help with statutory pay
Reclaim Statutory Maternity, Paternity and Adoption Pay, find out about Small Employers' Relief and get help if you can't afford payments

Statutory Maternity Pay: business changes that affect payment
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay

Statutory Maternity Pay: employee circumstances that affect payment
Action to take when paying Statutory Maternity Pay in certain circumstances including, an employee is sick, leaves, dies, is awarded a pay rise

Statutory Maternity Pay: how different employment types affect what you pay
Some employment types like agency workers, directors and educational workers have different rules for entitlement

Statutory Maternity Pay: manually calculate your employee's payments
Manually calculate if your payroll software or GOV.UK calculator doesn't calculate your employee's payments

Statutory Maternity Pay: table of dates for employee entitlement
Use this table to check your employee started with you in time to qualify for maternity pay

Statutory Pay entitlement: how to deal with disagreements
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides

Statutory Payments and Compromise Agreements
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary

Statutory Pay: employer penalties
What happens if you fail to operate Statutory Pay and how you appeal against a penalty for failure

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