Foundation in Statutory Sick Pay, Maternity,
Paternity & Adoption Pay (Payroll Foundation C)

This practical course provides a full and comprehensive guide to the calculation
and administration of the statutory payments of maternity, paternity, adoption and
sick pay and leave. It will ensure that those attending will be competent to
administer these schemes and be fully aware of who is eligible, the exclusions,
how to manually calculate the payments, recover the correct amount from the
Revenue and keep the proper records as required by legislation.
For those already familiar with the calculation process of statutory payments, but
would need an update on the new rules see the Annual Payroll Update (one day)
which will include all the changes affecting payroll this tax year or the New Rules
& Hot Topics (one day) course.


Course Programme:

Statutory Maternity Pay (SMP)
• The terms used for SMP
• Who qualifies and who is excluded?
• Notification rules for payment & leave
• Calculating the average earnings & payment
• How pay increases can affect SMP
• Bringing the maternity leave forward
• The maternity pay period & maternity leaver
• How to use the SMP tables
• The Payment & recovery rates of SMP & year end reporting
• Form SMP1

Statutory Paternity Pay (SPP) & Statutory Adoption Pay (SAP)
• The terms used
• Who qualifies & who is excluded
• Notification rules for payment & leave
• How to calculate and make the payment
• Forms SC3, SC4, SPP1 & SAP1
• Payment & recovery rates & year end reporting

Statutory Sick Pay (SSP)
• Basic terms
• Who qualifies and who is excluded
• Evidence of incapacity & linking sickness
• Qualifying days & PIWs
• Calculating the average earnings & entitlement
• Age Discrimination and SSP
• Recovering SSP from the Revenue & year end reporting

Practical exercises are given throughout the day.

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