Hi I have an employee who is due to give birth shortly after ending her previous maternity leave. Her qualifying week is within her previous maternity leave period, hence her average earnings are therefore based on the SMP rate, which is lower than her average wage would have been (she worked at a regular monthly wage prior to her first maternity leave and also for the short time after the first SMP ended). At which rate should I be calculating the new SMP rate - is it based on her actual SMP earnings during QP or on her average earnings would she not have been on statutory leave then? If the latter applies, how can I claim the advance funding from HMRC - which proof could I provide to evidence the claim? Waiting for you response, thank you