Statutory Maternity Pay (SMP)

Sage Payroll assesses your information and will apply SMP if the employee meets the criteria.

This article has links to everything you need to understand the qualifying rules, entitlement, recording and recovering SMP.

 NOTE: As of 6 April 2024, both male and female employees can take maternity. This is in accordance with the latest legislation. 

You can read further information on the HMRC site. Statutory Maternity Pay and Leave: employer guide. 

• Qualifying rules
• Entitlement
  
• When does the employee start maternity leave?
  
• Recording SMP in Payroll
  
• Recovering SMP from HMRC
  
• Keep in touch (KIT) days
  
• SMP terms

Processing Leavers

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