SPM20205 - Statutory Maternity Pay (SMP) - Who is covered by the SMP Scheme

Definition of an employee and employer

For the purpose of the SMP scheme the following definitions apply:

An employee: a person whose earnings attract a liability for Class 1 NICs or would if the earnings were high enough

An employer: a person who is liable to pay the employer’s share of Class 1 NICs or would be if the employee's earnings were high enough.

There does not have to be a written contract of service.

For help in deciding who the employer is, for example, groups of companies, see SPM21235.

If in doubt refer the case for status enquiries.