Employee is on annual salary of £40000. Once targets are met additional amonuts are paid for bonus. This is normally paid November, December and January each year. Other months just basic pay. Employee had baby on 01/04/2019. Thus SMP payable from 02/04/2019 as she had not started her leave at this date. The SMP calculator refers to the November and December payslip for the calculation. Should I include the bonus paid as part of earnings for relevant income for the calculation purpose or just the regular wages.
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Include the bonus. SMP is based on all earnings paid in the relevant period which are subject to NI. It's the employee's good fortune that this includes the bonus.