SMP relevant earnings

Does bonus paid during relevant period qualify as earnings for calculating SMP

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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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By neiltonks
23rd Apr 2019 08:03

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.

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Replying to neiltonks:
Pile of Stones
By Beach Accountancy
24th Apr 2019 14:27

Agreed - this is what our (expensive) payroll software used to do for SMP.

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