SPM21045 - Statutory Maternity Pay (SMP) – Paying SMP

Paying SMP to a third party

Payment through an agent

SMP can be paid through an insurance company, friendly society, payroll service or another third party with the authority of the employee.

Employee unable to act for themselves - Appointees

If an employer asks HMRC to arrange for an appointee or a representative of the employee to be made an appointee, then obtain:

• the full name and address of employee
• the full name and address of employer
• brief circumstances – such as why an appointee is needed
• details of any known appointee for state benefits
• details of anyone already handling the employee’s affairs – spouse, solicitor, family member.

Contact PAYE, SA & NICs for advice.

If a doctor advises an employer that the employee is unable to act for herself due to mental incapacity the employer should contact the local HMRC office to arrange for someone to be appointed to handle the employee’s affairs.

If HMRC appoints someone to act on behalf of the employee, that person (the appointee) takes over all the employee’s SMP rights and obligations. They will be able to:

• ask for information from the employer,
• ask for formal decisions and lodge appeals, and
• receive any SMP due to the employee.

In the same way, the employer will be able to ask the appointee to supply information relating to the employee’s SMP. The employer can also expect the appointee to tell them of any changes in circumstances that may affect entitlement.