The minimum information that employers are required to keep for each employee who receives statutory maternity pay (SMP) is:
- the medical certificate (MAT B1) or other evidence relating to the pregnancy provided by the employee (copies of the relevant documents are acceptable) and a record of the date of birth of the baby;
- a record of the intended dates of maternity absence notified by the employee and the date when maternity leave actually started, if that has changed;
- a record of the weeks in which SMP was paid and the amounts paid each week; and
- a record of any weeks in the maternity pay period for which SMP was not paid and the reasons for this.
Records must be kept for three years after the end of the tax year in which the maternity pay period ends.
If you have any further questions on the subject matter then please contact Karen Scott on 07762 629 448 or get in touch by clicking here.
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