Does a pregnant employee lose her entitlement to Statutory Maternity Pay if she is made redundant before she goes on maternity leave? What happens if the business has become insolvent? What happens if the employee was entitled to a contractual enhanced maternity payment?Posted in : First Tuesday Q&A NI on 7 August 2012
If a woman has qualified for SMP from you then you are still liable to continue to pay SMP to her where she leaves your employ for whatever reason including redundancy. However if, after the baby is born, your employee or ex-employee starts work for another employer who did not employ her in the 15th week before her expected week of childbirth, payment may stop.
If you become insolvent after the start of the 15th week before the expected week of childbirth and before the start of your employee’s pay period, HM Revenue & Customs (HMRC) will pay your employee’s SMP. If you become insolvent
Already a subscriber?
Click here to login and access the full article.Log in now to read the full article
Don't miss out, start your free trial today!
Are you fully aware of the benefits of Legal-Island's Employment Law Update Service? We help hundreds of people like you understand how the latest changes in employment law impact on your business.
Help understand the ramifications of each important case from NI, GB and Europe
24/7 access to all the content in the Legal Island Vault for research case law and HR issues
Ensure your organisation’s policies and procedures are fully compliant with NI law
Receive free preliminary advice on workplace issues from the employment team at Worthingtons Solicitors
Back to Q&A's This article is correct at 02/09/2015
The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.