To be entitled to SMP your employee must have worked for you for 26 weeks going into the qualifying week (i.e. you must have processed pay in Payroll for this employee for the previous 26 weeks). 

Also, the employee's average weekly earnings are greater than £111.

Statutory Maternity Pay - HMRC

Once you have process SMP for the employee you can reclaim by submitting and EPS. The EPS form will update automatically with the correct amounts.

Get financial help with statutory pay - HMRC

Step 1.

Head to Employees > Statutory Payments, select the relevant 'Employee' from the drop down list, enter the 'baby due date' and hit the 'Calculate' button.


Step 2.

The employee's AWE (average weekly earnings) will automatically be calculated based on the baby due date you entered and the employee's earnings to date.

Enter the 'Requested MPP (Maternity Pay Period) start' for the employee and the end date if known or leave this blank to calculate automatically.

Click on the 'Save' button to complete. 

The entry will be updated in the Statutory Payment Report under Employees > Statutory Payments. You can edit or delete the entry.

When processing payroll for the employee the basic pay field will be clear and the SMP field is updated automatically.

How to process payroll

To reclaim the employees SMP you will need to submit an EPS on the Payroll > RTI > File EPS menu. The EPS will automatically update the 'YTD SMP recovered' box with 92% or if you are eligible to reclaim 103%, both the 'YTD SMP recovered' and 'YTD SMP NIC recovered' boxes will be updated appropriately.

Submitting an EPS