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Is there any effect on Statutory Maternity Pay / Statutory Paternity Pay?

April 26, 2017Maternity paternity pay statutory

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Is there any effect on Statutory Maternity Pay / Statutory Paternity Pay?

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Statutory Maternity Pay (SMP) is calculated on salary on which NI is payable so SMP may be reduced if taking childcare vouchers. For this reason we advise employees to consider coming off the scheme 23 weeks before their baby is due when SMP is calculated. Statutory Paternity Pay is not affected.