If a baby hasn't been born by its’ due date, can the start date for the SMP be after the due date?
HMRC guidance says
The SMP pay period starts on the day the woman wants it to start and it is usual that this date will be the same day as her maternity leave starts.
This implies that SMP doesn’t have to be paid from the start of the maternity leave and that there is some flexibility.
Employee is using holidays so is not in work but wants the SMP to start as late as possible – so what potentially is the latest date – the due date or, if later, the birth date?
TIA
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SMP
I suggest that you also post this on HR Zone as hopefully the HR bods are more likely to be able to answer this.
Birth
Day baby is born is the latest maternity leave/pay starts.
Cannot return to work for 2 weeks after birth.
Not quite
The latest that maternity leave & SMP can start is the day after the date of birth.
Otherwise, the mother can choose the start date. If she chooses to take holiday first, the maternity leave & SMP would not start until after the holiday. If she chooses to start maternity leave after her holiday, but not take SMP at first, that's up to her, but seems rather pointless. Regardless of what she may want and whether she is on holiday or maternity leave, there is no exception to the rule that SMP must start no later than the day after the date of birth.