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Posted Thu, 21 Nov 2024 13:11:02 GMT by Jackco
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
Posted Mon, 25 Nov 2024 11:37:34 GMT by HMRC Admin 17 Response

Hi ,
 
You would base it on actual earnings paid,

Please follow the following link for advanced funding:

Get financial help with statutory pay   .

Thank you .

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