Claiming Back SMP

We have our 1st Maternity Leave approaching and we are offering an Enhanced Maternity Pay. As we are offering an Enhanced Maternity Pay do we now forfeit the chance to claim back the SMP portion from the HMRC? If I have 2 pay elements on her payslip - SMP and EMP to make up the difference can I still claim 92% of the SMP? Thanks

Hi Cathi Holden,
Yes, even if you are paying enhanced maternity pay to an employee, the business will be entitled to recover a minimum of 92%
Please see:
Get financial help with statutory pay
For more information
Thank you. 

Would this be the same for Employees & Directors?

Hi ,
 

Yes if you have established that the director is entitled it would be the same process.

Thank you .