Statutory Maternity/Paternity Pay
Statutory Maternity Pay (SMP)
This is a legal entitlement to a certain amount of pay to help a
mother take time off around the time of birth. In order to determine
how much Statutory Maternity Pay is to be paid, calculations must
be made based upon the due date of the baby; not the date
of its birth. Maternity leave can last up to 52 weeks and both it
and Statutory Maternity Pay starts if/when the expectant mother
is off work with a pregnancy-related illness in the four weeks before
the child is due.
If the expectant mother leaves a company after the start of the
15th week before the anticipated week of birth, that company must
still pay her Statutory Maternity Pay. Also, if such payments are
not in force before she leaves that company, she does not have to
give notice of her Maternity Leave. Statutory Maternity Pay lasts
up to and including 26 weeks and can start as soon as the baby is
born or the mother is off work with a pregnancy-related illness.
The general rule is that in the first six weeks
of Statutory Maternity Pay, the mother receives 90% of her average
weekly earnings, then receives either the same or £108.85
per week for the remainder of her maternity leave - whichever is
lower.
Statutory Paternity Pay (SPP)
This is a legal entitlement to a certain amount of pay to help a
father care for a baby or support the mother in the first few weeks
after the birth. It is available to:
- a biological father;
- a partner/husband who is not the baby’s biological father;
or
- a female partner in a same sex couple.
Such men can choose to have one or two whole weeks'
pay and leave, which must be taken in a single block and be taken
by the 56th day after the child's date of birth. If the baby is
born early, such leave can be taken any time between the actual
date of birth and the end of an eight week period running from the
Sunday of the week the baby was originally due. In much the same
way as with Statutory Maternity Pay, men in such situations can
expect to receive the lower of 90% of average weekly earnings, or
£108.85.
In both situations above, working out how much an expectant mother
or father is to be paid can be tricky as it goes over and above
standard accountancy. For that reason, why not trust Academy Accounting
Ltd with your accountancy needs. Not only will we process such pay
correctly and quickly, but we will do it in a professional manner
and as per your instruction, if within the law.
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