SPM60375 – Disputes, Decisions, Reviews and Appeals – The Formal Decision

Example of a SMP decision

That [e/e] is entitled to Statutory Maternity Pay at the at the earnings related rate of [£ amount] per week for 6 weeks commencing on [dd/mm/yy] and at the standard rate of [£ amount]* per week for [number of weeks remaining in MPP or to week before the decision] weeks commencing [dd/mm/yy] and that [e/r] is liable to pay the Statutory Maternity Pay to [e/e] amounting to [£ amount].

* for lower earners, this may be the same as the earnings related rate

NOTE

- the decision covers both the employee’s entitlement and the employer’s liability to pay

• The decision covers the past period of known liability
• If necessary a further decision could be made in the future to cover a later period of the Maternity Pay Period but in practice this should not be necessary because the first decision will resolve the main issue of liability and the accompanying letter of explanation will cover the future period of entitlement .