As an employer, you can usually reclaim 92% of employees바카라 사이트� Statutory Maternity Pay ( SMP ), Statutory Paternity Pay ( SPP ), Statutory Adoption Pay ( SAP ), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay. This guide is also available in Welsh (Cymraeg) . You can reclaim 108.5% if your business qualifies for Small Employers바카라 사이트� Relief. You get this if you paid 拢45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance ) in the last complete tax year before: the 바카라 사이트榪ualifying week바카라 사이트� - the 15th week (Sunday to Saturday) before the week of the due date the 바카라 사이트榤atching week바카라 사이트� - the week (Sunday to Saturday) your employee was told they바카라 사이트檇 been matched with a child by the adoption agency the date on the official notification if your employee is adopting a child from another country the 바카라 사이트榪ualifying week바카라 사이트� - the week (Sunday to Saturday) before the death of the child or stillbirth, for Statutory Parental Bereavement Pay the 바카라 사이트榬elevant week바카라 사이트� - the week (Sunday to Saturday) before the child started to receive neonatal care, unless your employee is entitled to SMP , SPP or SAP , then use the relevant or qualifying week for that statutory payment instead How to reclaim Calculate how much you바카라 사이트檒l get back using your payroll software. To reclaim the payments, include them in an Employer Payment Summary ( EPS ) to HM Revenue and Customs ( HMRC ). You can write to the PAYE Employer Office to ask for a repayment if you cannot set off the payments against the current year바카라 사이트檚 liabilities. You cannot do this until the start of the next tax year. National Insurance Contributions and Employers Office HM Revenue and Customs BX9 1BX

If you cannot afford to make payments

You can apply for HM Revenue and Customs ( HMRC ) to pay you in advance if you cannot afford to make statutory payments. How to apply for advance payment Apply online to be paid in advance for: Statutory Maternity Pay ( SMP ) Statutory Paternity Pay Statutory Adoption Pay Statutory Shared Parental Pay ( ShPP ) You can apply up to 4 weeks before you want the first payment - HMRC may return your application if you apply earlier. There바카라 사이트檚 a different way to apply for an advance for Statutory Parental Bereavement Pay or Statutory Neonatal Care Pay . You can be charged a penalty (up to 拢3,000 per employee for each tax year) if you include incorrect information in your application. Paying back your advance payment Send an Employer Payment Summary ( EPS ) for each pay period you reclaim statutory payments - even if you got an advance payment from HMRC to cover statutory payments to your employees. If the statutory payments you reclaim are more than your PAYE deductions for that month, HMRC will automatically use what바카라 사이트檚 left to reduce what you owe on your advance payment. Example You have 拢2,500 in PAYE deductions to pay after sending your Full Payment Submission (FPS). You reclaim 拢3,000 in statutory payments in your EPS . Your advance payment will be reduced by 拢500 (拢3,000 minus 拢2,500). If you still owe HMRC anything at the end of the period the advance covers, pay them by that month바카라 사이트檚 normal payment date. Advance funding for previous tax years To apply for advance funding for a statutory payment relating to a previous tax year that you바카라 사이트檝e not paid yet, write to HMRC . HM Revenue and Customs Corporate Treasury BX9 1BG What to include in your application You바카라 사이트檒l need your HMRC account information, including your Accounts Office reference and your PAYE reference.聽 You can find these either: in your HMRC online account on the letter HMRC sent you when you registered as an employer Details of your application: the name and National Insurance number of the employee you바카라 사이트檙e making the statutory payments to the date the employee started employment with you (in TUPE cases the date they started employment with the business, not the date you took over) the dates your claim relates to details of any reduction to your monthly or quarterly payments that you바카라 사이트檝e made the total you바카라 사이트檙e entitled to reclaim the amount you바카라 사이트檙e claiming advance funding for Specific information for the relevant statutory payment: for maternity and adoption pay, the expected date of birth or adoption for paternity pay, the actual date of birth or adoption for adoption pay, whether the adoption is in the UK or overseas for Additional Statutory Paternity Pay, the date the mother or joint adopter returns to work and stops getting Statutory Maternity Pay, Maternity Allowance or Statutory Adoption Pay You should also include: the date your business started (in TUPE cases , the date the business started, not the date you took over) your contact details - for example name, telephone number details of the bank account you바카라 사이트檇 like HMRC to pay into - include sort code, account name and number (or building society roll number) If you바카라 사이트檙e insolvent HMRC will pay Statutory Maternity, Paternity, Adoption or Parental Bereavement Pay if your employees were getting these payments when you became insolvent. HMRC will also pay maternity pay for pregnant employees who have passed the qualifying week but have not started getting SMP . You (or someone else like the administrator or liquidator) must contact the National Insolvency Unit and tell them you바카라 사이트檙e insolvent. National Insolvency Unit Helpline Telephone: 0300 0540 808 Monday to Thursday, 8:30am to 5pm Friday, 8:30am to 4pm Find out about call charges You must also tell your employee to contact the Statutory Payment Disputes Team .

Get financial help with statutory pay

What you can reclaim

As an employer, you can usually reclaim 92% of employees바카라 사이트� Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay.

This guide is also available in Welsh (Cymraeg).

You can reclaim 108.5% if your business qualifies for Small Employers바카라 사이트� Relief. You get this if you paid 拢45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance) in the last complete tax year before:

the 바카라 사이트榪ualifying week바카라 사이트� - the 15th week (Sunday to Saturday) before the week of the due date
the 바카라 사이트榤atching week바카라 사이트� - the week (Sunday to Saturday) your employee was told they바카라 사이트檇 been matched with a child by the adoption agency
the date on the official notification if your employee is adopting a child from another country
the 바카라 사이트榪ualifying week바카라 사이트� - the week (Sunday to Saturday) before the death of the child or stillbirth, for Statutory Parental Bereavement Pay
the 바카라 사이트榬elevant week바카라 사이트� - the week (Sunday to Saturday) before the child started to receive neonatal care, unless your employee is entitled to SMP, SPP or SAP, then use the relevant or qualifying week for that statutory payment instead

How to reclaim

Calculate how much you바카라 사이트檒l get back using your payroll software. To reclaim the payments, include them in an Employer Payment Summary (EPS) to HM Revenue and Customs (HMRC).

You can write to the PAYE Employer Office to ask for a repayment if you cannot set off the payments against the current year바카라 사이트檚 liabilities. You cannot do this until the start of the next tax year.

National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX

View a printable version of the whole guide

Get financial help with statutory pay

What you can reclaim

How to reclaim

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Get financial help with statutory pay

What you can reclaim

How to reclaim

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