Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 27 Oct 2022 08:42:18 GMT by John Waugh
Hello, I have a part time employee who is on SMP. I have filled in and sent a EPS but the payments to HMRC is showing a minus figure. My question is do I continue to pay the small employee tax and then make a claim for the full amount of SMP at the end of the tax year. Thanks John
Posted Fri, 28 Oct 2022 13:35:43 GMT by HMRC Admin 32
Hi,

You should claim the SMP and compensation, if applicable, each month you pay it.

You should complete and submit an EPS through your payroll software and this will show as a minus figure as it is a credit added to your account. 

Thank you.
Posted Fri, 04 Nov 2022 16:24:18 GMT by John Waugh
HI How do I claim the SMP and Compensation. What form do i fill in to get the money? Thanks
Posted Tue, 08 Nov 2022 13:35:42 GMT by HMRC Admin 17

Hi,
 
As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP) u can reclaim 103% if your business qualifies for
Small Employers’ Relief.

You get this if you paid £45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance) in the last complete tax year.

Here is the link to make a claim:

Statutory pay: apply for advance of statutory parental, paternal, adoption and maternity pay    .

Thank you

You must be signed in to post in this forum.