SPM21310 - Statutory Maternity Pay (SMP) - Small Employers' Relief (SER): Qualifying tax year

The qualifying tax year for SMP, SAP, ASPP and OSPP is defined as the last complete tax year before each employee’s Qualifying Week (QW).

It is the employer's responsibility to check the QW of each employee's SMP to see if they can still be classed as a small employer, for each payment.