Statutory payments ― maternity, paternity, adoption, parental bereavement and neonatal care

Produced by Tolley in association with

Employment Tax

Guidance

Introduction

Absences for reasons of maternity, paternity, adoption, parental bereavement and, from 6 April 2025, neonatal care usually mean that the employer will have to make some payment to the employee, provided that the employee satisfies the qualifying conditions. These payments tend to be grouped under the heading of ‘statutory payments’.

The statutory basis for statutory maternity pay (SMP) is in SI 1986/1960 and for adoption and paternity pay in the Employment Rights Act 1996. The original legislation has been added to and amended over the years to improve the rights available to employees. For example, the length of paid leave was increased, the concept of ‘keeping in touch days (KIT days)’ were introduced in the Work and Families Act 2006.

A number of acronyms are used for the purposes of these statutory payments, as follows:

Acronym	Meaning
APP	Adoption pay period
AWE	Average weekly earnings
EWC	Expected week of childbirth or expected week of confinement
KIT days	Keeping in touch days
LEL	Lower

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector. Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers. Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

Popular Articles

Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��Ӱ��