SPM20310 - Statutory Maternity Pay (SMP) - Leaflets and Forms

Employer Helpbook – Pay and time off work for parents

E15 – Pay and time off work for parents

Updated and amended annually.

This is a basic guide to

• Statutory Maternity Pay and Leave
• Statutory Paternity Pay and Leave

including current rates and tables.

E15 (Supplement) Employer’s Helpbook – Pay and time off work for parents – Special cases

Updated and amended annually.

It gives guidance on more unusual or complex cases such as

• Agency workers
• NHS workers
• Employee has more than one job or employer
• Employee goes back to work early with a new employer.