Claim statutory maternity pay

The employee was not employed by the company for a continuous period of at least 26 weeks into the 15th week before the week your baby is due. Even though the employee was not employed enough the employer would like to still pay the employee the SMP. In this case if the employer pays the SMP even though the employee is not entitled can the employer claim the SMP from HMRC if is is paid to the employee?

Hi 
Employers can only reclaim SMP on Statutory Maternity Pay.
What the employer is paying in this case is enhanced maternity pay and therefore not eligible to reclaim.
Thank you.