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Posted Tue, 19 Mar 2024 16:09:16 GMT by abs153
Assuming SMP has been calculated including a bonus so the 90% SMP for 6 weeks is higher than the employees normal monthly salary, can the employer pay the normal monthly salary without bonus and use the excess SMP to pay over weeks 6-12? Are employers able to distribute SMP as they deem fit without prior agreement?
Posted Mon, 25 Mar 2024 12:15:08 GMT by HMRC Admin 19 Response
Hi,

Whatever you have calculated as the statutory amount must be paid at the time its due. There are situations where an employer may pay the full amount at once but we do not beleive those situtations apply.

Thank you.

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