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Official guidance
Statutory Payments Manual

SPM200000 · Change in circumstances - contents

  • SPM200100 · Change in circumstances - Keeping in Touch (KIT) days
  • SPM200200 · Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days
  • SPM200300 · Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period
  • SPM200400 · Change in Circumstances - working for an employer who is not liable for Statutory Payments
  • SPM200500 · Change in Circumstances - working on a self-employed basis during the MP/AP/ShPP/SPBP/SNCP period
  • SPM200600 · Change in Circumstances - contractual liabilities when employment has ended
  • SPM200700 · Change in Circumstances - employee goes outside the UK
  • SPM200800 · Change in Circumstances - employee in legal custody
  • SPM200900 · Change in Circumstances - stillbirths/child dies
  • SPM201000 · Change in circumstances - child does not start or stops living with the adopter
  • SPM201100 · Change in Circumstances - employee dies
  • SPM201200 · Change in Circumstances - request to change start/end date of ASPP (Historical Information)
  • SPM201300 · Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
  • SPM201400 · Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter
  1. Change in circumstances - contents
  2. Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period

SPM200300 | Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period

From HM Revenue & Customs · Statutory Payments Manual

SMP/SAP/SPP/ShPP/SPBP/SNCP is not payable for any week in which an employee works for the liable employer

If the employee returns to work after the MP/PP/AP/ShPP/PBP/NCP period has started either before, or after the birth or the child is placed with them, they are not entitled to the statutory payment in that week. They will lose one week’s payment for each week or part week that they work - the period is not extended to take account of any such weeks.

An employee may work for their employer for a total of 10 KIT days during the MPP/APP without it affecting their SMP/SAP see SPM200100

Working more than 20 SPLIT days will bring the ShPP period to an end.

SPBP/SNCP is not payable for any week in which an employee works for the liable employer.

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