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HMRC internal manual

Statutory Payments Manual

Change in Circumstances - working for the liable employer during the maternity/adoption/paternity pay period

SMP/SAP/SPP is not payable for any week in which an employee works for the liable employer

If the employee returns to work after the MP/PP period has started either before, or after the birth or the child is placed with them, they are not entitled to SMP/SAP in that week. They will lose one week’s SMP/SAP for each week or part week that they work - the MPP/PPP is not extended to take account of any such weeks.

An employee may work for their employer for a total of 10 KIT days during the MPP/APP without it affecting their SMP/SAP see SPM200100

Working more than 20 SPLIT days will bring the ShPP period to an end.