Where an employee who has given notice of her resignation notifies her employer that she is pregnant during the notice period will she be entitled to statutory maternity pay?
Is statutory maternity pay subject to tax and national insurance?
If a pregnant employee is made redundant before commencing maternity leave can her employer pay her statutory maternity pay in one lump sum?
Where an annual pay rise coincides with an employee's maternity leave will this affect her maternity pay?
Is an employee who suffers a miscarriage eligible to receive SMP?
Where a baby is born before 24 weeks of pregnancy but lives for a short period only, will the mother be entitled to maternity leave and pay?
On what day of the week does statutory maternity pay start?
Will a surrogate mother be entitled to paid maternity leave?
Will a woman for whom a surrogate mother gives birth to a child be entitled to paid maternity leave?
Can an employee take on paid work during her maternity leave?
Can an employer make provision for repayment of contractual maternity pay should an employee not return to work for a certain period after her leave?
Where an employee has been absent on maternity leave must she return to work for a particular period of time before qualifying for another period of maternity leave and pay?
Yes, statutory maternity pay (SMP) stands to be treated as normal
earnings for the purpose of income tax and national insurance contributions. SMP
is payable to those who qualify for it for a period of up to 39 weeks, so long
as the employee concerned remains absent from work on ordinary or additional
maternity leave. It is normally paid on the employee's usual pay days. There is,
however, nothing to prevent the employer from paying the employee the total
amount of SMP due to her in a lump sum at the start of her period of maternity
leave. This approach may, of course, result in an overpayment of SMP if the
employee chooses to return to work before the end of a period of 39 weeks. This
is because SMP cannot be paid to an employee who has returned to work. There may
also be tax implications for the employee if SMP is paid as a lump sum.
How much of the statutory maternity pay that it has paid out can an employer recover?
Where a salesperson is not paid commission until the pay date in the month after the one in which she earned it, is the employer obliged to pay her commission earned before she went on maternity leave, while she is on maternity leave?
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