As an employer, you can usually reclaim 92% of employees’ Statutory Maternity ( SMP ), Paternity, Adoption, Parental Bereavement and Shared Parental Pay. You can reclaim 103% if your business qualifies for Small Employers’ Relief.
Does SMP have to be paid back?
If you get contractual maternity pay you might only keep your full amount if you return to work. You won’t need to pay back statutory maternity pay or Maternity Allowance, even if you don’t return to work. Check what type of maternity pay you’re entitled to if you’re not sure.
Can you recover overpayment from SMP?
You can recover any overpaid SMP from your employee and should treat any overpayment or underpayment as you would an underpayment or overpayment of wages or salary – in other words record the correction as wages or salary not SMP. You’ll also need to see if the error affects any other SMP payments you made later.
Can an employee returning from maternity leave be furloughed?
Your employer can put you on furlough during Parental Leave in order to claim help with the cost of any occupational Parental Leave pay that they provide. After your maternity leave has ended you must be treated as back at work and you can be considered for furlough.
Is SMP paid by employer or government?
Your employer pays your SMP in the same way as your salary is paid. They deduct any tax and National Insurance contributions. Your employer can claim your SMP back from HM Revenue and Customs (HMRC). SMP is not classed as public funds.
Can I get SMP and furlough?
Yes, any weeks on SSP or on furlough count as continuous employment. In order to qualify for SMP you must be employed by the same employer for at least 26 weeks by the 15th week before your baby is due. If you are on SSP or on furlough during part of that period it will still count towards your continuous employment.
When do you have to claim PAYE RTI from HMRC?
For periods starting on or after 1 May 2021, you can claim for employees who were employed on 2 March 2021, as long as you’ve made a PAYE RTI submission to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings for that employee.
When is the last date you can claim a HMRC grant?
The last date for making a claim was 1 June 2021. You can check a list of genuine HMRC contacts if you receive any suspicious texts, calls or emails claiming to be from HMRC as this may be a scam. The grant is subject to Income Tax and self-employed National Insurance Contributions.
When to claim for furlough days in March 2021?
Claims for furlough days in March 2021 must be made by 14 April 2021. You can no longer submit claims for claim periods ending on or before 31 October 2020. If you’re using the Coronavirus Job Retention Scheme to claim for employees’ wages, the steps you’ll need to take are: Check if you can claim.
What to do if you get a suspicious call from HMRC?
You can check a list of genuine HMRC contacts if you receive any suspicious texts, calls or emails claiming to be from HMRC as this may be a scam. The grant is subject to Income Tax and self-employed National Insurance Contributions.
