SPM21110 - Statutory Maternity Pay (SMP) - Changes in Circumstances

Working for an employer who is not liable to pay SMP during the MPP

If the employee starts working for a new employer before the baby is born the original employer remains liable to pay SMP.

If an employee works for another employer after the baby is born but during the SMP pay period - whether or not she loses her entitlement to SMP will depend upon whether she was working for the other employer during the QW.

Employee works for another employer who did employ her in the QW

The liable employer remains liable to pay the SMP to an employee who works for another employer who did employ her in the QW

Employee works for someone who did not employ her during the QW

The liable employer is not liable to pay SMP from the start of the SMP pay week in which she employee starts work for the new employer.

The liable employer must give her back her MAT B1 certificate and a completed SMP1 (Why I cannot pay you SMP) stating that they are not liable pay SMP after the Saturday of the week before the employee started work for the new, non-liable employer. This is to enable her to claim MA should she give up work again before the end of her MPP. The employer should take a copy of the MATB1 for their own records.

It is the employee’s responsibility to tell the liable employer if she starts work for someone else after the birth of her child.