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SMP/SAP/SPP/ShPP/SPBP Payment

Use

You can enter the Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP) , Shared Parental Pay (ShPP) or Statutory Paternity Pay (SPP) details of the employee on this screen. SMP/SAP/SPP/ShPP/SPBP payments can only be entered and administrated in the Payrun section. When the required information is entered, SMP/SAP/SPP/ShPP/SPBP is auto-calculated by the package as appropriate. You can also calculate SMP/SAP/SPP/ShPP/SPBP payments manually.

Path

Payrun > Payment Frequency (Weekly/Monthly/2 Weekly/4 Weekly/Quarterly/Annual/Bi-annual) > Other Payments > SMP/SAP/SPP/ShPP/SPBP Payment & Record

Fields Available

S1. SMP Details

An employee who is expecting a baby has the right to 26 weeks of 'Ordinary Maternity Leave' and 26 weeks 'Additional Maternity Leave' - making one year in total. As long as they give you proper notice they can take this no matter how long they've worked for you, how many hours they work or how much they're paid.

But you only have to pay them SMP if they meet certain conditions. They must have:

• worked for you continuously - full or part-time - for at least 26 weeks up to and into the 15th week before the week the baby's due
• average earnings at least equal to the Lower Earnings Limit for NICs
• given you the right paperwork confirming the pregnancy and sufficient notice of when they would like the SMP payments to start

Maternity Leave

All employed women are legally entitled to a total of 52 weeks Maternity Leave regardless of their length of service. Women do not need to qualify for SMP to be able to take maternity leave. There are two types of maternity leave.

• Ordinary Maternity Leave (OML)  the first 26 weeks maternity leave.
• Additional Maternity Leave (AML) the second 26 weeks maternity leave.

For more information go to Click here

What can my employee get?

SMP rates

• For the first six weeks you must pay your employee SMP at the rate of 90 per cent of their average weekly earnings.
• For the next 33 weeks you must pay them the lower of the following:
• • £172.48(or)
  • 90 per cent of their average weekly earnings

Amount employers are entitled to recover or apply for funding for

• If your total National Insurance payments are £45,000 a year or less, you'll be able to recover 103 per cent of the SMP you have to pay. This is to compensate you for the employer's NICs you have to pay on the SMP.
• If your total National Insurance payments are more than £45,000 a year you can recover 90 per cent of the SMP you have to pay.

You can recover SMP by deducting it from your monthly PAYE (Pay As You Earn) payments. Or you can ask HMRC for funding in advance.

For more details on Recovery Click here

Employee does some work for you

Keeping In Touch (KIT)

A woman can work for you under her contract of service and during her SMP pay period for up to ten days without losing her SMP for the week in which that work is done. These ten days are called 'Keeping in Touch' (KIT) days and enable your employee to undertake the odd days training or do some work for you on occasion to keep in touch during her maternity leave without losing her SMP or ending her maternity leave.

The KIT days may be used consecutively, singly or in blocks, it is for you and your employee to agree how they should be used if your employee wishes to do some work. But any work on any day (even as little as an hour) will count as a whole KIT day. This provision is designed to help ease a woman's eventual return to work and to make it easier for her to keep in touch with her employer during her leave from work.

Both the employee and the employer must agree that these days may be worked and the arrangements including what work she will be doing and how much she will be paid.

For further guidance on SMP Click here

Maternity Pay Period Work Dates

An employee can work for you during her SMP pay period for up to ten days (Keeping in Touch days) without losing her SMP for the week in which that work is done. If your employee does more than ten days work for you in her SMP pay period you cannot pay SMP to her for any week in which she does such work.

• SMP: This reference is automatically generated.
• Baby Due Date: The date, on which the baby is expected to be born will be displayed here.
• Status: This field displays the SMP status of the employee.
• MPP Work Dates: To enter details of any days the employee may have worked during her Maternity Pay Period (MPP), click on the Enter MPP Work Dates, link.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Enter MPP Work Dates: To enter details of any days the employee may have worked during her Maternity Pay Period (MPP), click on this link
• Add New Record: To add new Statutory Maternity Pay (SMP) details for your selected employee click on this button.

S2. SAP Details

This is a legal entitlement to a certain amount of pay to help an employee (male or female) adopting a child take time off work around the time the child is placed with them. It is available to:

• individuals adopting a child on their own, or
• one member of a couple adopting a child together.

It lasts for up to 52 weeks.

To qualify for SAP when adopting a child from abroad your employee must satisfy all of the following:

• The adopter has been sent Official Notification that the relevant UK authority has issued a Certificate of Eligibility to the overseas authority involved in the adoption that they are eligible to adopt a child from overseas.
• have worked for you continuously for at least 26 weeks into the week that the adoption agency told the adopter they had been matched with a child.
• be on your payroll and earn at least £172.48 a week in an 8-week period - the ‘relevant period’
• They give you appropriate notice within the time limits. If they are adopting the child with their partner, they must declare that they are not also claiming SPP.
• They have provided evidence that the child has entered the UK to live with them.

SAP Rates

The lower of

• £172.48 a week or 90% of their gross average weekly earnings (whichever is lower) for the next 33 weeks
• 90 per cent of their average weekly earnings

Recovery

As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP), Paternity, Adoption and Shared Parental Pay.

You 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 in the last complete tax year before:

• the ‘qualifying week’ - the 15th week (Sunday to Saturday) before the week of the due date
• the ‘matching week’ - the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency
• the date on the official notification if your employee is adopting a child from another country

Matching Week

This is the week in which the person adopting the child is notified that they have been matched with a child

Placement

This is when the child actually starts living with their new family. Formal adoption takes place later.

For further guidance on SAP details Click here

• SAP: This reference is automatically generated.
• Match Notified Date: This field displays the notified match date i.e., the date the adoption agency has decided that the employee is suitable to adopt a particular child.
• Status: This field displays the SMP status of the employee.
• APP Work Dates: To enter the details of any days the employee may have worked during his/her Statutory Adoption Pay period click on Enter APP Work Dates link.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Enter APP Work Dates: To enter the details of any days the employee may have worked during his/her Statutory Adoption Pay period click on this link
• Add New Record: To add new Statutory Adoption Pay (SAP) and adoption leave details for your selected employee click on this button.

S3. Statutory Paternity Pay

Your employee may be entitled to Statutory Paternity Pay (SPP) if their partner has a baby or adopts a child. This replaces their normal earnings and helps them take time off to care for the child or support the mother or care for the baby and they're either:

• the baby's biological father
• the mother's husband or partner - including a female partner in a same sex couple

Where a couple adopts a child, the partner, male or female, who's not claiming Statutory Adoption Pay (SAP) may be able to claim SPP. Your employee may be entitled to paternity leave and SPP for adoption if they' re either:

• adopting a child with their partner
• the partner of someone adopting a child on their own

In this situation, the adoption must also be being arranged through an adoption agency in the UK, or for adoption from abroad the adopter has to have received Official Notification.

Paternity leave

Your employee is entitled to  paternity leave if both of the following apply:

• they've worked for you continuously for at least 26 weeks up to and into the 15th week before the date the baby's due, or 26 weeks into the week the adoption agency told the adopter they had been matched with a child
• they continue to work for you until the date the baby is born, or the date the adopted child is placed
• The date, an adopted child is expected to be placed is shown on the matching certificate from the adoption agency.
• Your employee is entitled to take one or two weeks'  paternity leave within 56 days of the date of the baby's birth or the date an adopted child is placed with the adopter. They can't take odd days off and if they take two weeks they must take them together.

SPP Entitlement conditions

To qualify for Statutory Paternity Pay in respect of a newborn child the employee must:

• give you the right evidence 28 days before the start of the SPP pay period
• have been employed by you continuously for
• at least 26 weeks into the Qualifying Week and continue to work for you right up until the date the baby is born or
• at least 26 weeks into the Matching Week and continue to work for you until the date the child is placed with the adopter
• be on your payroll and earn at least £116 a week in an 8-week period - the ‘relevant period’
• normally give at least 28 days notice before they want to start to be paid SPP

Paternity Pay Period (PPP)

Your employee can choose to start being paid and/or start their leave:

• from the date the child enters the UK or on the following day if the employee is at work that day, or
• on a pre-determined date after the child has entered the UK.
• The SPP period and  paternity leave cannot:
• start before the child enters the UK
• continue more than 56 days after the date the child enters the UK.
• The SPP period and  paternity leave can start on any day of the week. The two periods should be aligned.

Recovery

As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP), Paternity, Adoption and Shared Parental Pay.

You 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 in the last complete tax year before:

• the ‘qualifying week’ - the 15th week (Sunday to Saturday) before the week of the due date
• the ‘matching week’ - the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency
• the date on the official notification if your employee is adopting a child from another country

Expected Week of Childbirth

This is the week in which the child is expected to be born. SMP legislation refers to Expected Week of Confinement. The terms childbirth and confinement are interchangeable.

Qualifying Week

The Qualifying Week is the 15th week before the week baby due.

For further guidance on SPP details Click here

• SPP Birth: This reference is automatically generated.
• Baby Due Date: The date on which the baby is expected to be born is displayed here.
• Status: This field displays the SPP (Birth) status of the employee.
• PPP Work Dates: To enter details of any days the employee may have worked during his/her Statutory Paternity Pay period click on Enter PPP Work Dates link.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Enter PPP Work Dates: To enter details of any days the employee may have worked during his/her Statutory Paternity Pay period click on this link
• Add New Record: To add new Statutory Paternity Pay - Birth (SPP) details for your selected employee click on this button.

S4. SPP Adoption Details

It is a legal entitlement to a certain amount of pay to help employees take time off after the child is placed with the adopter. The employee can choose to take one or two whole weeks pay and leave. This must be taken in a single block and must be taken within 8 weeks of the date the child is placed with the adopter.

Statutory Paternity Pay (SPP) is available to any employee who is: -

• The partner of someone adopting a child on their own, or
• Adopting a child with their partner.

If an employee is adopting a child with their partner, the couple must choose who gets SPP and paternity leave and who gets Statutory Adoption Pay (SAP) and adoption leave.

Note: SPP cannot be paid for any SPP pay week in which your employee works for you. Even if your employee works for you for just half a day they will still lose a whole week's SPP.

SPP Eligibility - UK Adoptions

Where a baby is being adopted within the UK, your employee will be entitled to Statutory Paternity Pay (SPP) if all of the following apply:

• they have responsibility for the adopted child's upbringing
• they are jointly adopting the child, or are the partner (regardless of gender) of a person adopting the child on an individual basis
• they have at least 26 weeks' continuous service with you by the 'matching week' - this is the week (beginning on Sunday and ending on Saturday) in which the adopter is notified of having been matched with the child
• they continue to work for you from the matching week to the date of the child's placement
• be on your payroll and earn at least £172.48 a week in an 8-week period - the ‘relevant period’
• they have declared their eligibility for SPP by giving you a completed form SC4 at least 28 days before they want their SPP to start.

SPP Rates and Recovery

You must pay eligible employees the lower of:

• the standard weekly rate - £172.48
• 90 per cent of their average weekly earnings

You can recover some or all of your SPP payments from HM Revenue & Customs (HMRC) - the proportion you can recover depends on the size of your annual NICs liability.

Paternity Leave and Pay

Eligible employees can choose to take a single block of either one week's or two weeks' paternity leave (PL). They cannot take it as odd days or as two separate weeks.

Paternity leave (and pay) can begin any time from the date of the child's placement with the adopter but must be completed within 56 days of this date.

The employee can choose to begin PL on one of the following:

• The date on which the child is placed with the adopter, even if this is earlier or later than the expected date of placement. If the employee is at work on that date, their leave begins on the day after.
• A predetermined date after the expected date of placement.
• A date falling a specified number of days after the expected date of placement.

Recovery

As an employer, you can usually reclaim 92% of employees’ Statutory Maternity (SMP), Paternity, Adoption and Shared Parental Pay.

You 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 in the last complete tax year before:

• the ‘qualifying week’ - the 15th week (Sunday to Saturday) before the week of the due date
• the ‘matching week’ - the week (Sunday to Saturday) your employee was told they’d been matched with a child by the adoption agency
• the date on the official notification if your employee is adopting a child from another country

Matching Week

This is the week in which the person adopting the child is notified that they have been matched with a child

Placement

This is when the child actually starts living with their new family. Formal adoption takes place later.

For further guidance on SPP (Adoption) details Click here

• SPP Adoption: This reference is automatically generated.
• Match Notified Date: This field displays the notified match date i.e., the date the adoption agency has decided that the employee is suitable to adopt a particular child.
• Status: This field displays the SPP (Adoption) status of the employee.
• PPP Work Dates: To enter details of any days the employee may have worked during his/her Statutory Paternity Pay period click on Enter PPP Work Dates link.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Enter PPP Work Dates: To enter details of any days the employee may have worked during his/her Statutory Paternity Pay (adoption) period click on this link.
• Add New Record: To add new Statutory Paternity Pay - Adoption (SPP) details for your selected employee click on this button.

S5. ShPP Birth Details

It is a legal entitlement to a certain amount of pay to help employees take time off after the child is placed with the adopter. The employee can share up to 50 weeks of leave and up to 37 weeks of pay between you. You need to share the pay and leave in the first year after your child is born or placed with your family.

Statutory Shared Parental Pay (ShPP) is available to any employee who is: -

• share responsibility for the child at birth, or
• meet work and pay criteria - these are different depending on which parent wants to use the shared parental leave and pay.

When you can start

The mother (or the person getting adoption leave) must either:

• You can start ShPP while your partner is still on maternity pay, adoption pay or Maternity Allowance as long as they’ve given binding notice to end it.
• meet work and pay criteria - these are different depending on which parent wants to use the shared parental leave and pay.

SHPP Payment:

• ShPP is paid at the rate of £172.48 a week or 90% of your average weekly earnings, whichever is lower.

Example: A woman decides to start her maternity leave 4 weeks before the due date and gives notice that she’ll start SPL from 10 weeks after the birth (taking a total of 14 weeks maternity leave). She normally earns £200 a week.

She’s paid £172.48 (90% of her average weekly earnings) as SMP for the first 6 weeks of maternity leave, then £172.48 a week for the next 8 weeks. Once she goes onto SPL, she’s still paid £172.48 a week.

• ShPP Birth: This reference is automatically generated.
• Baby Due Date: The date on which the baby is expected to be born is displayed here.
• Status: This field displays the ShPP (Birth) status of the employee.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Add New Record: To add new Statutory Shared Parental Pay (ShPP) details for your selected employee click on this button.

For further guidance on ShPP (Birth) details Click here

S6. ShPP Adoption Details

To be eligible for Statutory Shared Parental Pay (ShPP), both adoptive parents must:-

• have been employed continuously by the same employer for at least 26 weeks by the end of the week you were matched with the child.
• each earn on average at least £120 a week.

SHPP Payment:

• ShPP is paid at the rate of £172.48 a week or 90% of your average weekly earnings, whichever is lower.

Example: A woman decides to start her maternity leave 4 weeks before the due date and gives notice that she’ll start SPL from 10 weeks after the birth (taking a total of 14 weeks maternity leave). She normally earns £200 a week.

She’s paid £172.48 (90% of her average weekly earnings) as SMP for the first 6 weeks of maternity leave, then £172.48 a week for the next 8 weeks. Once she goes onto SPL, she’s still paid £172.48 a week.

• ShPP Adoption: This reference is automatically generated.
• Match Notified Date: This field displays the notified match date i.e., the date the adoption agency has decided that the employee is suitable to adopt a particular child.
• Status: This field displays the ShPP (Adoption) status of the employee.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Add New Record: To add new Statutory Shared Parental Pay (ShPP) details for your selected employee click on this button.

S7. SPBP Details

You and your partner may be able to take time off work if your child dies before they turn 18, or if you have a still birth after 24 weeks of pregnancy. The death or still birth must have happened on or after 6 April 2024.

To be eligible for Statutory Parental Bereavement Pay (SPBP), both adoptive parents must:-

• the child or baby’s parent - either biological, adoptive or parent of a child born to a surrogate
• the partner of the child or baby’s parent.

SPBP Payment:

• You have 56 weeks to take Parental Bereavement Leave or claim Statutory Parental Bereavement Pay through your employer. This starts from the date of the child’s death.

• SPBP: This reference is automatically generated.
• Status: This field displays the SPBP status of the employee.
• Action: This field displays the various tasks associated with the data in each row. For example, Save, Edit, Delete, etc.
• Add New Record: To add new Statutory Parental Bereavement Pay (SPBP) details for your selected employee click on this button.

Associated Tasks

• View/Edit: To view or modify any of the SMP/SAP/SPP/SHPP/SPBP Payment details, click on this button corresponding to that row.
• Done: If you have finished viewing, creating or modifying the details and wish to leave this screen, click on this button.

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