1
Q
SMP pay breakdown
A
First 6 weeks: 90% of average pay
Remaining 33: standard weekly amount or 90% of the employees Average Weekly Earnings, whichever is lower
2
Q
How much Statutory Maternity Leave is an employee entitled to?
A
Up to 52 weeks
3
Q
How much Maternity Pay is an employee entitled to?
A
39 weeks
4
Q
The standard weekly amount of SMP for 25/26
A
£187.18 or 90% of employees average weekly earnings, whichever is lower.
5
Q
What is the qualifying period of employment to be eligible for SMP?
A
26 continuous weeks employment
6
Q
How much SMP can employers reclaim via the EPS?
A
92%, 100% for small employers plus an additional 8.5% relief
7
Q
3 facts about KITS, Keeping in touch days:
A
-Employees can attend up to 10 days work during their SML
- Any time spent at work counts as a
day
-Rate of pay for a KIT day is set by employer
8
Q
What is QW in SMP entitlement
A
Qualifying week: 15 weeks before WBD( week baby due) This is the deadline for employee to give notice of intention to take SML
9
Q
4 Qualifying conditions for SMP
A
-Employment service test
-Average Earnings test
-Documentary evidence
-Notifying the employer
10
Q
What is the Average Earnings test for SMP?
A
Employee must earn, on average, at least the Lower Earnings limit
11
Q
What is the Employment service test for SMP?
A
Employee must have worked for employer continuously for at least 26 weeks by the end of the QW, which is 15 weeks before the start of the WBD
12
Q
What is the standard weekly amount of SSP from 6 April 2025
A
£118.75
13
Q
What are 4 conditions for an employee to qualify for SSP?
A
-be classed as an employee not a worker
-earn an average of at least the Lower Earnings Threshold for NI contributions
-Have a period of sickness that lasts at least 4 days in a row, which can include working and non working days.
-give the employer notice and proof of illness when needed
14
Q
What is the limit of SSP to be paid by an employer
A
28 weeks
15
Q
Is SSP liable to taxes and deductions
A
Yes
16
Q
Can employers reclaim SSP from the government?
A
No
17
Q
SSP, employees do not need to provide evidence for the first…
A
7 calendar days of their sickness. This is known as “self certifying” Employers can require medical evidence, such as a doctors note from the 8th calendar day
18
Q
Lower Earnings Limit from April 2025
A
Weekly: £125
Monthly: £542
Annually: £6500
19
Q
SSP
Average Weekly Earnings (AWE)
To calculate, confirm 2 dates
A
The date of the last normal payday before PIW
The date of the day after the payday that fell at least 8 weeks before the first date
This is known as the “relevant period”.
20
Q
What is the current standard weekly amount of SSP set by the government
A
£118.75
21
Q
What are the 2 pieces of legislation that give employees the right to SSP?
A
-the Social Security Contributions and Benefits Act 1992
-the Statutory Sick Pay General Regulations 1982
22
Q
What is the limit of pay for SSP
A
28 weeks
23
Q
Can an employer reclaim SSP from the government?
A
No
24
Q
What is an SSP1 form
A
A form issued to an employee by an employer if the employer is unable to pay SSP indicating the reason for non payment
25
How do you determine if two PIWs are linked
If there is a period of incapacity occurs within 56 calendar days/8 weeks of a previous PIW
26
SSP is paid to employees when the employee is sick for 4 consecutive days or more
A flat rate is paid. An employee is entitled to 28 weeks of SSP.
27
An employee claiming SSP can self certify for the first 7 days but must provide proof after 7 days.
28
What are the conditions under which SSP (Statutory Sick Pay) would NOT be paid?
- Average Weekly Earnings (AWE) are below the Lower Earnings Limit (LEL).
The employee has not done any work for the employer.
-They have already received the maximum 28 weeks of SSP.
-They are receiving Statutory Maternity Pay (SMP).
-They have a pregnancy-related illness within 4 weeks before the baby is due.
-They were in custody or on strike on the first day of sickness.
-They are outside the EU, and the employer is not liable for National Insurance.
-They received Employment & Support Allowance (ESA) within 12 weeks of starting/returning to work.
29
What are the key eligibility criteria for SSP?
To qualify for SSP, an employee must:
-Be an employed worker who has done some work for the employer.
-Have Average Weekly Earnings (AWE) equal to or above the LEL.
-Have a Period of Incapacity for Work (PIW) (usually 4+ consecutive days of sickness).
30
What are the key rules governing SSP payments?
-Only complete days of sickness count (no partial days).
-Conditions on the 1st day of PIW determine entitlement for the entire period (and any linked future periods).
-SSP is paid on the normal payday.
-Any work done on a day means it does not count as a sick day for SSP.
-Tax & National Insurance are deducted as usual.
31
SSP:
If earnings are below LEL, the employer issues an SSP1 form (to claim benefits instead).
PIW (Period of Incapacity for Work): Typically starts after 4+ consecutive sick days (including non-working days).
Linking Rules: If two sickness periods are 8 weeks or less apart, they may be treated as one continuous PIW.
32
How long is SSP paid, and can employers reclaim it?
Duration: SSP is paid for a maximum of 28 weeks, which can be consecutive or linked (e.g., multiple sickness periods) within a 3-year period.
Reclaiming SSP: Unlike other statutory payments, employers cannot reclaim SSP from the government.
33
What are the key steps to determine SSP eligibility?
Before calculating SSP, verify:
-Dates of sickness: Exact days the employee was sick.
-PIW (Period of Incapacity for Work):
Has a PIW been formed?
Does it link to a previous PIW?
-Qualifying Days (QDs): Days the employee normally works.
-Waiting Days: SSP is not paid for the first 3 waiting days unless linked to a previous PIW.
-Notification: Employer must receive notice of sickness (e.g., fit note).
34
How is Average Weekly Earnings (AWE) calculated for SSP?
Steps for AWE Calculation:
Identify the Relevant Period:
Start: The day after the last normal payday 8 weeks before the sickness.
End: The last normal payday before the sickness.
For Weekly/Monthly Paid Employees:
Weekly: Add up earnings for all 8 weeks, then divide by 8.
Monthly:
Add 2 consecutive pay values, divide by 2 to get average monthly pay.
Multiply by 12 (annualize), then divide by 52 to get AWE.
Example: If monthly pay is £2,000:
(£2,000 + £2,000) / 2 = £2,000 → £2,000 × 12 = £24,000 → £24,000 / 52 = £461.54 AWE.
35
What is a PIW, and how does linking affect SSP?
PIW (Period of Incapacity for Work): A block of 4+ consecutive sick days (including non-QDs).
Linking Rule: If a new PIW starts within 8 weeks of the previous one, they link into one continuous period.
Impact: No new waiting days; SSP continues from the original PIW.
36
Explain Waiting Days and Qualifying Days for SSP.
Waiting Days: First 3 days of sickness are unpaid unless linked to a prior PIW.
Qualifying Days (QDs): Only days the employee normally works count for SSP.
Example: If an employee works Mon-Fri, weekends don’t count even if sick.
37
Self-Certification (SC2): What is the purpose of the SC2 form, and when is it used?
The SC2 form is a self-certification used by employees for the first 7 calendar days of sickness.
After 7 days, a medical certificate (fit note) from a healthcare professional is required.
Key Detail: The 7-day period includes weekends and public holidays (calendar days, not working days).
38
When must an employer issue an SSP1 form, and what is the deadline?
The SSP1 form is given to employees not entitled to Statutory Sick Pay (SSP).
Employers must provide it within 7 days of becoming aware of the employee’s Period of Incapacity for Work (PIW).
Note: The form explains why SSP isn’t payable (e.g., insufficient earnings or service).
39
Statutory Payment Recovery Rates
How can employers recover statutory payments (excluding SSP)?
Recovery Rate: 92% of the value paid (standard rate).
Small Employers Relief (SER): 108.5% recovery if eligible.
Method: Reduce NICs payments to HMRC monthly/quarterly.
Exception: SSP cannot be recovered.
40
Small Employers Relief (SER) Eligibility. What are the criteria for Small Employers Relief (108.5%)?
Employer’s Class 1 NICs liability must be < £45,000 in the qualifying year.
Applies to statutory payments (e.g., maternity, paternity) but not SSP.
Tip: Check NICs liability from the last complete tax year.
41
Qualifying Year Definition
How is the “qualifying year” determined for Small Employers Relief?
The last complete tax year before the 1st day of the Sunday in either:
Qualifying Week (e.g., 15th week before baby’s due date for SMP).
Matching Week (for other statutory payments).
Example: For SMP, the tax year ending before the 15th-week Sunday is used.
42
Can an employer recover SSP from HMRC?
No — SSP cannot be recovered by an employer from HMRC.
43
What does AAL stand for?
Additional Adoption Leave.
44
What does AML stand for?
Additional Maternity Leave.
45
What does CAL stand for?
Compulsory Adoption Leave (only with SPL).
46
What does CML stand for?
Compulsory Maternity Leave.
47
What does MPP stand for?
Maternity Pay Period.
48
What does OML stand for?
Ordinary Maternity Leave.
49
What does SMP stand for?
Statutory Maternity Pay.
50
What does SML stand for?
Statutory Maternity Leave.
51
What does SPL stand for?
Statutory Paternity Leave (listed as Paternity in notes).
52
What is the EWC/WBD?
Expected Week of Childbirth / Week Baby Due — provided via MATB1 and used as the trigger date for calculations.
53
What is the QW/NW?
Qualification or Notification Week — the Sunday–Saturday week 15 weeks before the EWC.
54
How long is Statutory Maternity Leave (SML)?
Up to 52 weeks.
55
How long is Ordinary Maternity Leave (OML)?
26 weeks.
56
How long is Additional Maternity Leave (AML)?
26 weeks.
57
How long is Statutory Maternity Pay (SMP) paid for?
Up to 39 weeks.
58
How is SMP paid?
First 6 weeks at 90% AWE, then 33 weeks at the SMP standard rate or 90% AWE (whichever is lower).
59
Do employees have to take all 52 weeks of maternity leave?
No — they do not have to take all 52 weeks.
60
What maternity leave is compulsory?
2 weeks after the baby is born (4 weeks for factory workers).
61
Who chooses the start date of Statutory Maternity Leave (SML)?
The employee chooses the start date.
62
What is the earliest an employee can start SML?
The 11th week before the Expected Week of Childbirth (EWC).
63
Is there a qualifying service period for Statutory Maternity Leave?
No — there is no qualifying service for leave.
64
What are the employment requirements to qualify for Statutory Maternity Pay (SMP)?
Employee must be continuously employed for at least 26 weeks up to and including the end of the Qualifying Week.
65
Once SMP entitlement is established, can the employee lose it?
No — once eligible, they retain the right to SMP.
66
Is SMP still payable if the baby is stillborn after 24 weeks?
Yes — SMP is still payable.
67
Is SMP payable if the baby is born in or before the Qualifying Week?
Yes — SMP entitlement remains.
68
What is SMP1?
A form given by the employer if SMP cannot be paid, along with the MATB1.
69
When is the earliest a MATB1 form can be issued?
From the 20th week before the EWC.
70
If an employee wishes to return to work early from OML or AML, what notice must they give their employer?
8 weeks.
71
If an employee's baby is born early (on or before the Qualifying Week), what must the employee do?
Inform the employer that she is absent due to confinement.
72
What is the notice period when informing the employer of early childbirth?
Within 28 days of the birth or as soon as is reasonably practicable.
73
What does Statutory Adoption Pay & Leave provide?
Similar rights for adoptive parents as for natural parents.
74
How does SAL/SAP compare to Statutory Maternity Pay & Leave?
It closely mirrors SMP/SML but is not identical.
75
How is Average Weekly Earnings (AWE) calculated for SAP?
It is calculated the same way as for SMP.
76
Who publishes Statutory Adoption Pay tables?
HMRC publishes them annually.
77
AAL stands for?
Additional Adoption Leave.
78
APP stands for?
Adoption Pay Period.
79
CAL stands for?
Compulsory Adoption Leave.
80
EDP stands for?
Expected Date of Placement.
81
MC stands for?
Matching Certificate.
82
MD stands for?
Matching Date.
83
MW stands for?
Matching Week.
84
OAL stands for?
Ordinary Adoption Leave.
85
SAL stands for?
Statutory Adoption Leave.
86
SAP stands for?
Statutory Adoption Pay.
87
How long is SAL?
52 weeks (28 weeks OAL + 24 weeks AAL, although AAL is only paid for 13 weeks if entitled).
88
What is the Matching Week equivalent to in SMP?
It is equivalent to the Qualifying Week (QW).
89
What is the Matching Week?
The week the adopter receives notification of being matched with a child (or overseas: official notification of suitability to adopt).
90
What does the Matching Week determine?
Entitlement to adoption leave and pay.
91
What is the Expected Date of Placement (EDP)?
The date the child arrives to live permanently with the adoptive family.
92
When might EDP be soon after MD?
If the child is a newborn—placement may follow within days.
93
Who provides the EDP?
It is recorded on the Matching Certificate by the adoption agency.
94
Is there always a set gap between Matching Date and Placement Date?
No—there may be days or weeks between them.
95
What is the Date of Placement for overseas adoptions?
The date the child enters the UK.
96
Why is the Expected Date of Placement important?
It sets the earliest start date for adoption leave.
97
When can adoption leave start for UK adoptions?
Up to 14 days before the EDP.
98
When can adoption leave start for overseas adoptions?
On the date of entry into the UK or up to 28 days after.
99
Is adoption leave available for foster care?
Generally no, but it is available for specific fostering-for-adoption schemes in England.
100
Is adoption leave available for step-parent adoption?
No.
101
Does SAL/SAP cover surrogacy?
Yes, if the arrangement results in a Parental Order.
102
Can an employee receive SAP/SAL from multiple employments?
Yes, if they meet the qualifying conditions.
103
What are the possible start dates for OAL?
Placement date; up to 14 days before placement (UK); up to 28 days before placement (overseas).
104
When does SAP end?
8 weeks after certain events (child dies, returned, placement cancelled, or child stops living with adopter overseas).
105
When does SAP end if the child dies?
End of the week the child dies.
106
When does SAP end if the child is returned to the adoption agency?
End of the week the child is returned.
107
When does SAP end if the placement is cancelled?
End of the week the adopter is notified it will not happen.
108
When does SAP end for overseas placements if the child ceases to live with the adopter?
End of the week the child stops living with the adopter.
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