Statutory Maternity Pay

This is with regard to claiming SMP for an employee. She has been employed with our company since Feb 23 and would like to start her maternity leave from 1st of March, 2024. The employee has been earning £758 each month and is entitled to SMP. However, the company doesn't have any current liability to set off againist the SMP. Please advise how I can request for the repayment of SMP. A letter has been sent to National Insurance Contributions and Employers Office requesting for a repayment in April, however there is no update till date.

Hi

You can claim the full amount up front from HMRC to enable you to make the payments. Please see the following info on Gov.uk where you can apply for funding online:-

Get financial help with statutory pay: If you cannot afford to make payments

Thank you