Nanny - Maternity Leave

[ziopin]

Hi, Can you please help. My nanny is off on maternity leave at the end on July. Have spoken to the tax office and they say I can claim the SMP back.

Do you have to pay her employer national insurance contributions, because if you do I will be out of pocket each month?

[nannynick]

Some guides on SMP
Employee Pregnant
SMP Flowchart
SMP Calculator - Though best to use the one on your Employers CD-ROM.
Recovering SMP
Quick Check for SMP Funding
SMP FAQ

The SMP FAQ mentions that SMP payment is still counted as earnings, so yes if the amount of SMP is high enough, then you would pay employers NICs I believe. Best to contact the Employer Helpline on 0845 7 143 143 and ask them that direct question.

[fifilou]

hi!

www.nannytax.co.uk will answer all of your questions!