Hi
First you calculate how much you are entitled to recover. You are entitled to recover 100% of Statutory Maternity Pay (SMP) if your annual liability for Class 1 NICs is £45,000.00 or less. If this is the case you are also allowed to claim an extra 4.5% of the SMP as compensation for the NICs you pay on the SMP.
You deduct the amount from the payments of tax and NIC that you pay to HMRC for the PAYE scheme.
If you are not making enough payments to HMRC to be able to 'recover' the amount of SMP that you are entitled to recover you have two options. You can wait until the end of the tax year, and your P35 Employer's Annual Return will show that HMRC owe you a repayment. OR you can ask HMRC to give you the money now - it is called an 'advance' to pay SMP.
Look at the tax office website, they tell you what to do: http://www.hmrc.gov.uk/employers/employee_pregnant.htm#18 you want the section called 'Recovering SMP/SPP'. You can apply for an advance by email from this page: http://www.hmrc.gov.uk/employers/statpayments-recovery.htm
Or if you have any questions, call your HMRC accounts office (about the advance) or the New Employers Helpline (about the calculation) on 0845 60 70 143.
have a look at this website
http://www.workingfamilies.org.uk/asp/employer_zone/e_fs_maternityleave.asp
I cant see any forms after having a quick look but there is a number you can phone
ไม่มีความคิดเห็น:
แสดงความคิดเห็น