November
2007
Additional Maternity And Paternity Pay And Leave
The government had previously announced their intention
to extend Statutory Maternity Pay (SMP), Maternity
Allowance and Statutory Adoption Pay from the current
39 weeks entitlement to 52 weeks.
They had also announced that to coincide with the
increases mentioned above they would introduce Additional
Paternity Leave and Pay (APL and APP). They had stated
their intention to make all of these changes by the
end of this Parliament.
The government has announced that it is still their
intention to introduce these changes by the end of
this Parliament. However the proposed implementation
date of April 2009 has been deferred until at least
April 2010. This means that the rules may be
implemented at the earliest for babies due from April
2010.
What is the current entitlement?
The current entitlement to SMP generally gives mothers
the right to 90% of their average weekly pay for the
first six weeks reducing to £112.75 for the
remaining 33 weeks. There is no intention to increase
the amount of weeks paid at the earnings related rate.
What would be the entitlement to APL and APP?
The introduction of APL and APP would give employed
fathers a right to take up to an additional 26 weeks
off work with pay to care for their child in its first
year. The 26 week period would in effect be transferred
from the mother’s entitlement to SMP so would
be conditional on her returning to work.
SMP and leave is a complex area. If you would like
any help in this area please get in touch.
Internet Link:
HMRC
guidance and HMRC
guidance on SMP SPP and SAP |