Maternity Pay: Administration
An employee can usually choose her start date for statutory maternity pay (SMP), although in some cases (such as when a child is born early) you will need to start paying this from an earlier date. SMP is payable at prescribed rates for up to 39 weeks but may stop earlier if, for example, an employee returns to work. Depending on the size of your business you will be able to recover most or all SMP from HMRC. You must keep certain records relating to SMP for three years.
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