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Hello,
I am studying for the payroll exam but I need some help with the timescales for submitting medical evidence to the employer. My course materials refer to an SMP period, but I don't seem to be able to get a definition for the SMP period from my provider. I looked on HMRC and found this:
Normally the evidence of the EWC is on the MATB1 but other medical evidence is acceptable providing it shows the date the baby is due. It cannot be issued before the start of the 20th week before the EWC and must be given to the employer within 21 days from the start of the SMP pay period. In exceptional circumstances this can be extended to 13 weeks, but no more. If there is good reason for the evidence being produced late it must be accepted by the employer provided the evidence is produced by what would be the end of the 13th week of the SMP pay period.
This is using the term SMP Pay Period which I don't understand either! If it refers to the 39 weeks that SMP is being paid for then that would mean that the SMP is being paid before the employer has received the medical evidence and I thought SMP was NOT be paid without the medical evidence?
I would be really grateful for some help.
Thanks
Clair
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