SMP Versus Maternity Allowance for director

LynWest
LynWest Registered Posts: 122 ? ? ?
I have a director of a limited company. She is one of two directors and has paid enough to get the NIC credit but not pay tax or NI. She is now pregnant and i went on the HMRC SMP entitlement calculator and she has paid enough, been employed long enough, but because she hasn't got a contract with the company she isn't entitled to SMP.

If i put that she has a contract of employment, she is entitled to SMP. However, most directors of their own small companies do not have contracts because then they become bound by the minimum wage legislation.

Has anyone come across this? if so any advice most welcome. Would she be entitled to Maternity allowance instead? Many thanks:confused1:
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