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Home Employers your employee's rights statutory maternity pay
My employee is pregnant - what do I do? PDF Print E-mail

At Stafftax we deal with domestic employees on maternity leave on a daily basis, and with over 15 years experience we understand the many different situations employers can find themselves in. To help answer some of the most frequently asked questions, we've put together a Q&A (see below), but if you have more questions, please don't hesitate to get in touch.

Q. Is my employee entitled to Maternity leave?
A. Any pregnant employee may take 52 weeks leave regardless of their length of service. If they wish to return before the end of the 52 weeks they must give the employer 8 weeks notice.

Q. What about Maternity pay? How long does my employee have to have worked with me before she becomes entitled to SMP?

A. The employee cannot be pregnant when she starts her new employment. She qualifies for SMP if she has been in the same employment for 26 weeks (i.e. six months) prior to the "notification week". The "notification week" is 15 weeks before the baby's due date.

Q. What is the amount of SMP?
A. See our current rates and thresholds page for the most up-to-date rates.

Q. Who foots the bill for SMP?
A. As a small employer you can usually reclaim all the SMP costs involved. At Stafftax we will calculate and apply to HMRC for your SMP rebate on your behalf. Your employee should provide you with a Maternity Certificate (MATB1) for this purpose. The MATB1 is issued 20 weeks before the baby's due date and your employee can ask their doctor or midwife for it. We will issue payslips for your employee throughout the period of maternity leave, showing SMP paid and any Tax and NI deductions.

Q. Is it reasonable to expect a part-time employee to attend antenatal classes in her own time?

A. She is entitled to paid time off to attend appointments made on the advice of her midwife, health visitor or GP. Except for the first appointment she must be prepared to show the employer the appointment card. She may not be able to arrange appointments on the days of her choice in which case she must be allowed to attend and be paid.

Q. If the pregnant employee is still in her probationary period and the employer are not happy with her as she has had several days off already, can they legally dismiss her?
A. If the sickness is related to her pregnancy then it would be unlawful to dismiss her and the employer could be at risk of a sex discrimination claim. The best approach here is to discuss with her the reasons for her absence, explain the importance of reliability and see how her attendance can be improved.

Q. Does the employee qualify for holiday while she is on maternity leave?
A. Holiday entitlement is accrued as normal throughout the maternity leave (including bank holidays) and is at the employers expense. The only occasions where this may not be payable is if the employee is either made redundant or resigns as she goes on maternity leave.

 

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Always agree a gross wage with your employee

Employers often agree a net (i.e. take-home) wage with their employee, but in reality they are always paid a gross salary, with tax and National Insurance Contributions deducted and paid to HMRC on a quarterly basis by the employer. Although many domestic employers tend to look on this as an additional cost, it is actually part of the employee's gross wage.

If you agree a fixed net wage you are committing yourself to paying all of your employee’s income tax and NI to make up their gross wage, irrespective of their individual tax code or tax position.

Please also be aware that a gross wage is not the total cost to you as an employer. In addition to this you have to pay an Employer’s National Insurance Contribution, which is not part of the employee’s gross wage. This extra sum will be advised to you when we send your first payslip for your employee.