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Maternity allowance backdating

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You do not have to pay back SMP if you lose your job or resign after the 26th week of pregnancy/during your maternity leave.However, if you start a new job during maternity leave your SMP will stop from the week you start that job.If you own a limited company and pay yourself a salary through PAYE from the company, you could qualify for SMP as an employee, provided you meet the usual test.Call the HMRC employer’s helpline on 08457 143 143.If you could have paid Class 2 NICs but did not do so, you will be treated as having earned £30 per week, and so will be entitled to £27 per week Maternity Allowance.Because Class 2 NI is now not normally paid until the end of the tax year, when you claim MA you will be told if you haven’t paid enough to get maximum MA, and given the option to pay early.During this time women are entitled to the same contractual rights, including pension and holidays, that they would have enjoyed had they not been on leave.

Fixed-term or temporary workers are, however, entitled to maternity leave in the same way as permanent employees but there are some points to remember.

until week 26 of your pregnancy) but you should claim as soon as possible after that.

Do not wait for too long, you may be able to backdate your claim (for up to 3 months) under certain conditions but you risk losing out if you are late.

MA on the basis of unpaid work for your spouse or civil partner is paid for 14 weeks at £27 a week. Self employed women do not have the right to SMP unless you are also an employee.

Instead you will have to claim Maternity Allowance (MA). To qualify for this you must have been employed or self employed for any 26 weeks in the 66 weeks leading up to the week your baby is due.