SPM21105 - Statutory Maternity Pay (SMP) - Changes in Circumstances

Working for the liable employer during the MPP

SMP is not normally payable for any week in which an employee works for the liable employer

If the employee returns to work after the MPP has started either before, or after the birth, she is not entitled to SMP in that week. She will lose one week’s SMP for each week or part week that she works - the MPP is not extended to take account of any such weeks. Any SMP lost in this way is always at the standard rate first.

However, employees whose baby is due on or after 1 April 2007 may work for their employer for a total of ten Keeping in Touch days during the MPP without it effecting their SMP. These are referred to as KIT days.