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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Change in Circumstances - working for an employer who is not liable for Statutory Payments

SMP

If the employee starts working for a new employer before the baby is born the original employer remains liable to pay SMP.

If an employee works for another employer after the baby is born but during the SMP pay period - whether or not she loses her entitlement to SMP will depend upon whether she was working for the other employer during the QW.

Employee works for another employer who did employ her in the QW

The liable employer remains liable to pay the SMP to an employee who works for another employer who did employ her in the QW

Employee works for someone who did not employ her during the QW

The liable employer is not liable to pay SMP from the start of the SMP pay week in which the employee starts work for the new employer.

The liable employer must give the MAT B1 certificate back to the employee and provide them with the reasons why they are no longer liable to pay SMP (Form SMP1 (Why I cannot pay you SMP)can be used for this purpose) This is to enable her to claim MA should she give up work again before the end of her MPP. The employer should take a copy of the MATB1 for their own records. The employer’s liability to pay SMP ends completely on the last day of the week SMP was paid before the employee started work. It is the employee’s responsibility to tell the liable employer if she starts work for someone else after the birth of her child.

SAP

SAP is not payable for any week during any part of which the employee works for an employer on a day other than a KIT day.

However the employee is still entitled to get SAP from the liable employer while working for a non-liable employer where they:

  • have more than one employer, or more than one job with an employer where the earnings are not aggregated for NICs purposes, and
  • worked for both of them in the MW or ONW, but
  • are not entitled to SAP from one or more of those employers.

Section 171ZN(3), (4) and (5) of SSCBA 1992.

Regulations 26 and 38 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002.

Regulation 16 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations 2003.

Section 167ZN (3), (4) and (5) of SSCB (NI) A 1992.

Regulations 26, and 38 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002.

Regulation 16 of the Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoption from Overseas) Regulations (Northern Ireland) 2003.

ASPP

Subject to KIT days ASPP is not payable for any week during any part of which the employee works for an employer.

However where an employee works only for an employer who is not liable to pay ASPP and worked for that employer in the Qualifying Week (QW), Matching Week(MW) or Official Notification Week (ONW), then the employee is still entitled to get ASPP from the liable employer while working for the non - liable employer.

Section 171ZEE(7) of SSCBA 1992.

Regulations 20 of the Additional Statutory Paternity Pay (General) Regulations 2010.

ShPP

Subject to SPLIT days ShPP is not payable for any week during any part of which the employee works for a liable employer.

However where an employee works only for an employer who is not liable to pay ShPP and worked for that employer in the Qualifying Week (QW), Matching Week(MW) or Official Notification Week (ONW), then the employee is still entitled to get ShPP from the liable employer while working for the non - liable employer.

Section 171ZY(4) of SSCBA 1992.

Regulations 12(1) of the Statutory Shared Parental Pay (General) Regulations 2014.