Statutory Maternity Pay and Leave: employer guide

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Refuse pay form SMP1

You can refuse Statutory Maternity Pay (SMP) if the employee does not qualify. They may be able to get Maternity Allowance instead.

To refuse it, give the employee the SMP1 form within 7 days of your decision. They must get this form within 28 days of their request for Statutory Maternity Pay or the birth (whichever is earlier).

  1. Step 1 Check that you’re taking on someone as an employee

    Follow these steps if you want to take on someone with the employment status of ‘employee’ for the first time.

    1. Check who counts as an employee

    The rules are different if you want to take on someone with another type of employment status, such as agency staff, freelancers, consultants and contractors.

    1. Check your responsibilities when you take on someone with a different employment status and contract type
  2. and Check you can afford to take on employees

  3. Step 2 Make your workplace safe and accessible for employees

  4. Step 3 Register as an employer and set up PAYE

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software
  5. Step 4 Check your responsibilities around workplace pensions

  6. Step 5 Get Employers' Liability insurance

  7. Step 6 Recruit and employ someone