SPM21000 - Statutory Maternity Pay (SMP) – Paying SMP

Contents

SPM21005Rates of SMP
SPM21010Rates of SMP payable before 6 April 2003
SPM21015Rates of SMP payable where MPP spans 6 April 2003
SPM21020Time and manner of payment
SPM21025Deductions from SMP
SPM21030Paying SMP as a lump sum
SPM21035Offsetting SMP against other payments
SPM21040Compromise Agreements on termination of employment
SPM21045Paying SMP to a third party
SPM21050Payment of SMP after a formal decision
SPM21055Keeping records of SMP paid