Employer Helpbook for Statutory Maternity Pay - HM Revenue ...

Forms you may need to use
MATB1 Maternity Certificate
The expectant woman will give you this form to confirm
that she is pregnant. You must not pay SMP without it or
similar evidence. The form will be signed by a doctor or
midwife and issued to the mother after the 20th week
of pregnancy.
SMP1
If your employee does not meet one of the conditions in
the section Qualifying rules then you must give this form
to your employee within seven days of making your
decision that she is not entitled to SMP. This must all be
done within 28 days from the date the employee gave
notice of absence (or the date she gave birth if this had
occurred earlier).
Form SMP1 is available to download or from Jobcentre
Plus offices, or in Northern Ireland the Jobs and Benefits
offices – details are in The Phone Book, or go to
www.dwp.gov.uk/advisers/claimforms/smp1_print.pdf
In Northern Ireland go to www.dsdni.gov.uk/smp1.pdf
Paper copies can also be ordered from
www.dwp.gov.uk/publications/catalogue-ofinformation/how-to-order-products
SMP2 Statutory Maternity Pay record sheet
Use this form to keep a record of Statutory
Maternity payments.
All HMRC maternity forms are available from
www.hmrc.gov.uk/paye/forms-publications.htm
You can use your own version of any of the forms,
except form MATB1.
Using your own versions of the
maternity forms
You can produce your own computerised or paper
versions of these forms (not MATB1). There is no formal
approval process but you must include all the information
on the approved HMRC SMP forms.
2
Employer Helpbook E15(2012)