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NI17A - A guide to Maternity Benefits

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Statutory Maternity Pay (SMP)

If your employer cannot pay

If your employer cannot pay you SMP because they are insolvent or bankrupt, or the firm is in liquidation, phone the HM Revenue & Customs Statutory Payments Disputes Team on 0191 2255221. HM Revenue & Customs will need to know:

You may also be asked to provide some of this information in writing.

Arrangements can then be made for you to be paid.

But note that HM Revenue & Customs can only pay you from the week of your employer’s insolvency. Any SMP you are due for earlier weeks remains the responsibility of your employer.

If your employer is not insolvent or bankrupt, but is in financial difficulties or the business is closed, they should still pay you SMP. Make sure you give your employer notice and medical evidence at the right times. If you have any difficulty in getting payment from your employer, phone the HM Revenue & Customs Statutory Payments Disputes Team on 0191 225 5221.

Unfair dismissal on maternity-related grounds and protection against sex discrimination

Regardless of your length of service or hours of work you can have certain protections as soon as your employer knows you are pregnant.

If you are dismissed from your job on grounds related to:

you will be entitled to make a complaint of unfair dismissal to an employment tribunal.

It is also direct sex discrimination for an employer to treat you less favourably for a reason related to your pregnancy or maternity leave.

You can get more information on unfair dismissal and sex discrimination from GOV.UK

If you need more money

If you find it hard to manage on SMP and any other income you have, you might be entitled to Income Support. But you will have to claim this separately at Jobcentre Plus.

For more information phone Jobcentre Plus on 0800 0556688.

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