SPM20250 - Statutory Maternity Pay (SMP) - Who is covered by the SMP Scheme

Employees with more than one job

A woman who satisfies the qualifying conditions for more than one job or contract may be entitled to more than one payment of SMP for the same week(s). SMP entitlement may arise under each separate job or contract if:

• the jobs are with different employers who are not trading in association; or
• the earnings are from each contract with the same employer, or employers trading in association but the earnings from each contract count separately for NICs purposes.

If a woman is entitled to SMP from more than one employer and the employers are not trading in association, she may work for one employer and still receive SMP from the other. If she uses her KIT days, see SPM21106 

Example

Two separate employers - Contract A and Contract B

If all the qualifying conditions are satisfied in both contracts then the woman is entitled to SMP and 10 KIT days from both contracts.

The woman commences her SMP with Contract A and continues to work with Contract B. She uses her 10 KIT days under Contract A and is still working for Contract B therefore SMP will not be paid under Contract A for any further weeks in which she continues to work. It does not matter that she continues working under Contract B or not.

One employer two contracts earnings added together for NIC purposes - one payment of SMP

The woman is only entitled to one payment of SMP and to one lot of KIT days.

She should take the same time off from each contract otherwise she will lose some of her SMP because she is working but she may use her one lot of KIT days, see SPM21106.

For example If she starts her MPP under Contract A earlier than her MPP under Contract B, then she can only work for up to 10 days under Contract B before SMP under Contract A has to stop.

One employer two contracts earnings not added together for NIC purposes- two payments of SMP

If the woman is entitled to more than one payment of SMP she can start her SMP at different times in relation to each contract. She will also be entitled to two lots of KIT days.

If an employee’s earnings from more than one contract with the same or different employers are added together for NICs purposes:

• she is only entitled to one amount of SMP
• SMP liability is divided between the employers in the same way as the NICs liability.