HMRC – Update Guidance on SMP

On 12th June HMRC released updated guidance on Statutory Maternity Pay.

The update relates to ‘employees working for another employer’. It sets the rules for how these employees should be treated for Statutory Maternity Pay before and after the baby is born.

Guidance was also updated in January, relating to underpayments and overpayments.

You can view the full updated guidance here.