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SMP1 - Why I Cannot Pay You SMP

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pdf icon SMP1 (PDF, 58KB)
Description

If you're an employer, use form SMP1 if you need to inform an employee that she is not entitled to receive Statutory Maternity Pay (SMP). This is a DWP form which is only available on the GOV.UK website.

 

Help and guidance relating to this form on the GOV.UK website

 

Statutory Maternity Pay and Leave: employer guide (Opens new window)
Employer Information on Statutory Maternity Pay (SMP) rates and eligibility, including how SMP is paid and how to recover payments

Statutory pay (Opens new window)
More detailed guidance about Statutory Maternity Pay

If you're an employer based in England, Scotland or Wales, use this form if you need to inform an employee that she is not entitled to receive Statutory Maternity Pay.
pdf icon SMP1 - Northern Ireland (PDF, 84KB)
If you're an employer based in Northern Ireland, use this form if you need to inform an employee that she is not entitled to receive SMP.

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