Statutory Maternity Pay and KIT days

mozzie1

Hi I need advice about payment of SMP and KIT (Keeping in Touch days). In agreement with my employer I am planning to do the 10 KIT days that I am entitled to without affecting my SMP in the 35th and 36th weeks of my SMP. In addition to this and because of training schedules related to a project I will be in charge of when I return to work permanently both myself and my employer had hoped I could then work an additional 2 days in the following week (the 37th week). We both realise that I would lose my SMP for that week but my employer is willing to pay accordingly so that I am not losing any money but in fact would receive more. My question is would I then be able to resume SMP and be paid this in the 38th and 39th week as I am not returning to work permanently until after this date.
I have seen conflicting advice about this on numerous websites including the HMRC guidance about whether doing additional work over the 10 KIT days means SMP then stops altogether.
My employer has spoken to a HMRC advisor to get to the bottom of this although the advisor said the SMP should stop she also then stated that it was a matter for the employer and myself to agree upon, leaving us somewhat confused.
My employer is being very good about it all and does not want me to lose out on any money so they have said that if it meant SMP would be lost entirely that I would not have to attend the two training days and that someone else working on the project would attend and train me up in-house when I return. The issue is what are my rights exactly when HMRC guidance and advisors themselves are not wholly clear. I hope you might be able to help with the proper entitlements as if I can go on the training without losing more than one week SMP I would like to. Many thanks

brians_daughter

Once you have used up your 10 KIT days and you do any further work, you will lose a week’s SMP for the week in the Maternity Pay Period in which you have done that work. If a week in your Maternity Pay Period contains only KIT days, you will be paid SMP for that week. If a week in your Maternity Pay Period contains the last KIT day and you do a further days work in the same week for the employer paying you SMP, you will lose SMP for that week.

taken from

http://www.dwp.gov.uk/publications/specialist-guides/technical-guidance/ni17a-a-guide-to-maternity/statutory-maternity-pay-smp/working-in-your-maternity-pay/

mozzie1

Thanks for that. This information is exactly what I thought. But I am trying to decipher whether I can work over my 10 KIT days and still retain the right to SMP for subsequent weeks that I do not work during my maternity pay period (MPP) or will I lose all of my SMP.
I am entitled to 39 weeks' SMP. If I work my 10 KIT days I am still entitled 39 weeks' SMP.
If I work an additional 2 days I would lose SMP for that week. So would I then be entitled 38 weeks' SMP if I do not further work until after my MPP. Or would I lose the remaining SMP weeks ie meaning that I will only have been paid 36 weeks' SMP.
None of the DWP or HMRC spells this out - just states that you lose 1 weeks SMP for any week in which you work over your 10 Kit days.

I hope someone can get to the legal status of this. Have a feeling the HMRC advisors themselves are unclear. Thanks again

Pricivius

My understanding is that if you do any work during your Maternity Leave (not including KIT days), you lose SMP for that week but you continue to be entitled in subsequent weeks until the end of the 39 weeks. So if you work in week 37, you will not get SMP for this week, but if you do not work in weeks 38 and 39, you will get SMP for these weeks.

mozzie1

Thanks Pricivius, this is exactly what both myself and my employer understood although HMRC is giving us different information. May I ask where you got your information from? I'd appreciate this so we can contact the HMRC again with a specific reference point for the information. Many thanks

Pricivius

Section 165(4) of the Social Security Contributions and Benefits Act 1992:

Statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.

mozzie1

Thanks again. Much appreciated.

mozzie1

FINALLY have an answer.... thought I'd let you know. Thanks again to all those who replied to original question.

My employer spoke to HMRC advisor and was told I would lose all my remaining SMP but she wasn't convinced so emailed the HMRC online advice line and has received the following reply.

Looks like I can work the extra days and lose SMP for one week but then resume my remaining SMP, so hooray!!! I'm lucky my employer was so willing to pursue this ... it would have been so easy to take the advice of the HMRC contact at face value but this is not actually correct.

Here is the reply:

Dear Sir/Madam



Thank you for your enquiry.

If the employee works for you during the SMP Pay Period, even for half a day, she would not normally be paid SMP for the week in which she works.

However you and your employee may agree that she will work for up to 10 Keeping in Touch (KIT) days, whether consecutive or not, during her Maternity Pay Period. Working for you on a KIT day does not affect her SMP.

If your employee uses up the 10 KIT days you cannot pay SMP to her for any other week in which she does some work for you during her Maternity Pay Period. She will lose one week's SMP at the standard rate for any week or part week that she works. The SMP pay period is not extended to take account of any such weeks. The employee's SMP would continue on for the remaining weeks left.

Even if she works in the first six weeks of the pay period when she may have been entitled to 90% of her average weekly earnings, her SMP is reduced at the standard weekly rate (£136.78 each week for the 13/14 tax year) rather than the higher 90% of earnings until she has received the six weeks at the percentage rate.


Yours faithfully,



Employer Helpline
https://www.hmrc.gov.uk