Statutory Maternity Pay through payroll | Swift Accountancy London

SMP eligibility

Check the employee’s employment, earnings and notice information against the current rules. The qualifying week and expected week of childbirth affect the assessment.

SMP through payroll

Calculate the payment for each pay period, report it through payroll and keep the dates and calculation visible in the payroll records.

SMP records

Keep the employee’s notice, evidence, payroll calculation, leave dates and any correspondence about the payment.

Official sources.

Check the current guidance before you rely on a rate, threshold, deadline or relief.

Statutory Maternity Pay
Rates and thresholds for employers

Need help with statutory maternity pay?

Swift Accountancy can help process payroll and keep the statutory payment records organised.

Discuss payroll support