Mie Mori

The company registered as an employer and processed the payroll for April. The submission was completed on time, and a direct debit was set up to pay the PAYE/NIC liability. However, no payment has been deducted. Should we advise the client to make a bank transfer?

This is with regard to claiming SMP for an employee. She has been employed with our company since Feb 23 and would like to start her maternity leave from 1st of March, 2024. The employee has been earning £758 each month and is entitled to SMP. However, the company doesn't have any current liability to set off againist the SMP. Please advise how I can request for the repayment of SMP. A letter has been sent to National Insurance Contributions and Employers Office requesting for a repayment in April, however there is no update till date.