SPM20255 - Statutory Maternity Pay (SMP) - Who is covered by the SMP Scheme
National Health Service (NHS) Trusts
NHS Trusts were established under the National Health Service and Community Care Act 1990, the National Health Service (Scotland) Act 1978 and the Health and Personal Services (Northern Ireland) Order 1991. Any employee who works for a particular Health Authority (HA) at more than one hospital or unit, one or more of which is to become a NHS Trust, will then have two (or more) separate contracts of employment.
The effect on many of these employees will be beneficial in that they will be treated as having more than one employer and may qualify for SMP from all of them. However, there will be an adverse effect if the employee’s AWE under each separate contract are below the LEL. In this situation, they would not qualify for SMP but would have done so had the original contract not been split.
The SMP (National Health Service Employees) Regulations 1991 and The SMP (Health and Social Services) Employees Regulations (Northern Ireland) 1992 provide for such employees to elect to have the contracts treated as one for SMP purposes if it would be beneficial for them to do so.

