Does SMP have to be paid once an employee is made redundant?
Once SMP has started the employer must continue to pay it until the employee ceases to qualify to receive it as it is part or fully funded by HMRC and is a statutory right. If an employee is made redundant whilst on SMP the SMP must be paid in full as well as the redundancy pay she is entitled to, the SMP payment is then reclaimed in the normal manner from HMRC.