SMP qustion

Good morning all,
I have a client who has a pregnant employee.
The employee left of her own accord after working her notice on 24th January 2014. The baby is not due until 9th May 2014 but this is exactly 15 weeks time to the day (start of qualifying period for SMP)
My question is does my client need to pay her SMP or not? Never come across this scenario before so any help much appreciated.


  • Gem7321
    Gem7321 MAAT, AAT Licensed Accountant Posts: 1,438
    Sorry but when you say she left do you mean she left or she began her maternity leave?
  • deborahcarpenter
    deborahcarpenter Registered Posts: 161 ? ? ?
    She handed in her notice and left of her own accord. Said she couldnt cope with working and being pregnant!! The employer is a childcare nursery.
  • Gem7321
    Gem7321 MAAT, AAT Licensed Accountant Posts: 1,438
    One of the criteria is that the employee is on the payroll, which she isn't! She should claim MA instead.
  • coojee
    coojee Registered Posts: 794
    Taken from HMRC's SMP booklet:

    Employee leaves job after the start of the QW or when the baby is born
    Your employee cannot get maternity leave if they
    have left their job but may still qualify for SMP.
    It does not matter why she left or that she is not
    coming back – she is entitled to SMP if she satisfies the
    qualifying conditions.

    Might be worth downloading the most up to date booklet to double check but it looks to me as if she might be due SMP. There's a paragraph earlier in the booklet that says:

    My employee has been made redundant– do I still have to pay her SMP?
    Yes. If a woman has qualified for SMP from you then you
    are still liable to continue to pay SMP to her where she
    leaves your employment for whatever reason including

    You can also phone the helpline they've always been pretty good with me when I've had similar queries
  • Jawz
    Jawz Registered Posts: 53 Regular contributor ⭐ ? ⭐
    If she was still in the payroll by the 24th of Jan, which I think she was (assuming she would have paid through the payroll during that week/month), then I think in this case, she is qualified for SMP. I maybe wrong but this is my view on it.
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