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Posted Tue, 09 Jul 2024 15:33:33 GMT by Tax questions
Hello, I have a staff member that will be taking maternity leave on the 20th this month. The payroll is paid in arrears covering the period 16th-15th and is paid at the end of the month. When adding in SMP, the software is including SMP covering 20th to the end of the month so they are getting that on top of the full month's salary, but ideally that SMP would be paid in line with the dates covering 16th-15th. Do I just need to make manual adjustments to the SMP each month? Thanks.
Posted Wed, 10 Jul 2024 11:19:07 GMT by HMRC Admin 17 Response


Hi ,
 
HMRC is only concerned about when the money was paid not when it was earnt.

If you are required by law to pay SMP in a specific period then you must pay it at that point. 

Thank you .

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