SMP2 - Statutory Maternity Pay (SMP) record sheet
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Forms
- Form URL
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SMP2 (PDF, 59KB)
- Description
If you're an employer, you can use form SMP2 to record details of employee's SMP. You don't have to use this form, but it will help you keep accurate records which will ensure you pay the correct amount of SMP.
Help and guidance relating to this form
Employers reporting PAYE in real time
Statutory Maternity Pay: an overview
Employer Information on Statutory Maternity Pay (SMP) rates & eligibility, including how SMP is paid & how to recover paymentsEmployers filing online but not yet reporting PAYE in real time
E15: Employer helpbook for Statutory Maternity Pay (PDF, 610KB)
Guidance for employers on how to pay Statutory Maternity PayEmployers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day-to-day payroll operationsE15: Employer helpbook for Statutory Maternity Pay (PDF, 610KB)
Guidance for employers on how to pay Statutory Maternity Pay- If you're an employer, you can use form SMP2 to record details of employee's Statutory Maternity Pay (SMP)
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Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
