I’ve just gone on to SMP after enhanced mat pay and this month as expected I’ve had a rebate of tax and no NI deducted as PAYE is adjusting for the tax overpaid earlier in the tax year. Pension % deducted as normal. I should get similar in March pay.
I will still be on SMP for April and May. I know the SMP rate increases slightly -but will I have tax and NI deducted? Is there a way to work out how much. Tax code 1277L (I also do self assessment for income from a BTL so tax code reflects this).
Not sure if relevant but I don’t actually return to work physically until September but my mat leave finishes in July and I’ll be on paid annual leave for just over 7 weeks over the summer. June will be unpaid.