I have not had to deal with SMP before and wondered what the rules are for an employer? Do they pay it to the employee or does the employee have to claim it off the government?
If the client is unable to fund the smp he can get an advance payment from HMRC, and if a small employer, will also receive 3% compensation on top. I'm just coming to the end of the first one I did so if there's anything specific you need to ask, please do.
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John
Any advice given is for general guidance and professional advice should be sought applicable to your circumstances.
The employer pays it direct to the employee unless the employee is not entitled to SMP (perhaps because they havent worked there long enough or don't earn enough). In which case the employer has to officially inform the employee of this (the link Joanne provided explains it all) and the employee would then have to claim MA (Maternity Allowance) from the government instead. Most of SMP is reclaimed from the government (extra if a small employer as John said)
