Statutory Maternity Pay Record Sheet
This form is essential for employers to document details regarding an employee's Statutory Maternity Pay (SMP). It ensures accurate records are maintained, which is crucial for compliance and correct payment of SMP. This record should be kept for at least three years following the end of the applicable tax year.
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How do I fill this out?
To fill out this record sheet, start by noting the employee's details including their name and National Insurance number. Next, record all relevant dates regarding maternity absence and payment periods. Ensure to mark whether the employee qualifies for Statutory Maternity Pay.

How to fill out the Statutory Maternity Pay Record Sheet?
1
Gather the employee's personal details.
2
Record the dates of maternity absence as they are confirmed.
3
Document the payment periods for Statutory Maternity Pay.
4
Indicate whether the employee is entitled to SMP.
5
Keep a running total of SMP paid throughout the weeks.
Who needs the Statutory Maternity Pay Record Sheet?
1
Employers who need to track maternity leave for compliance.
2
Payroll departments needing accurate payment records for SMP.
3
HR professionals managing employee maternity benefits.
4
Business owners registering for SMP refunds.
5
Employees who want assurance their maternity pay is recorded correctly.
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What are the instructions for submitting this form?
To submit this form, send it to your local HMRC office, ensuring you keep a copy for your records. You can also submit the form through email or fax, depending on HMRC guidelines. It’s advisable to check the latest submission methods on their official website.
What are the important dates for this form in 2024 and 2025?
In 2024, the key dates for Statutory Maternity Pay are aligned with the tax year, with records needing to be maintained for three years. For 2025, ensure you are familiar with any updates to maternity pay guidelines or dates stipulated by HMRC. Always stay up-to-date with the latest regulations regarding maternity payments.

What is the purpose of this form?
The purpose of this form is to provide employers with a structured method for documenting Statutory Maternity Pay. It serves as an official record for both payroll processing and compliance with HMRC regulations. Moreover, keeping accurate records assists in the reimbursement process for SMP.

Tell me about this form and its components and fields line-by-line.

- 1. Surname: The family name of the employee.
- 2. First name(s): The given names of the employee.
- 3. National Insurance number: The unique identification number for tax and benefits.
- 4. Tax year: The relevant tax year for SMP records.
- 5. Maternity absence start date: The intended start date for maternity leave.
- 6. Actual start date of maternity absence: The actual date maternity leave began.
- 7. Date baby born: The date on which the baby was born.
- 8. SMP entitlement: Confirmation of whether the employee is entitled to SMP.
What happens if I fail to submit this form?
Failing to submit this form can result in significant compliance issues and delays in SMP payments. Employers may face repercussions from HMRC for not maintaining proper records.
- Delays in Payments: Without proper submission, payments may be incorrectly processed.
- Legal Compliance Issues: Failure to submit can lead to potential legal consequences.
- Inaccurate Record Keeping: Not using the form may result in inaccurate financial records.
How do I know when to use this form?

- 1. Documenting SMP Payments: It helps in documenting all payments made under the SMP scheme.
- 2. Tracking Maternity Absence: The form tracks when maternity absence begins and ends.
- 3. Legal Requirement: Fulfills legal obligations set by HMRC for record-keeping.
Frequently Asked Questions
How can I edit this PDF?
You can easily edit this PDF by uploading it to PrintFriendly and using our editing tools to make your changes.
Is it possible to sign the PDF?
Yes, you can sign the PDF using our electronic signature feature available on PrintFriendly.
Can I download the edited PDF?
Once you have made your edits, you can download the updated PDF directly from PrintFriendly.
What types of documents can I create with this form?
This form can be used for maintaining records specific to Statutory Maternity Pay for employees.
What if I have questions about the SMP?
You can contact the Employer Helpline for assistance regarding Statutory Maternity Pay queries.
How do I confirm my SMP payments?
Make sure to fill in the payment details on the record sheet to confirm your SMP payments.
Are there instructions for submitting the form?
Yes, detailed instructions for submitting the form can be found on the PrintFriendly website.
How do I know if I qualify for SMP?
You can check eligibility criteria on the government website or refer to the SMP1 form.
What happens if I fill out the form incorrectly?
It's important to review the form carefully as incorrect details may affect the SMP calculation.
Can this form be used by all employers?
Yes, it is designed for all employers who need to record statutory maternity payments.
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