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.