CalcPay S.M.P.

This shows how S.M.P. is dealt with
    Is she entitled to SMP
    The payments to her
    Recovery of SMP

We will start by using an example from the I.R. Accreditation test data.
 http://www.hmrc.gov.uk/ebu/testdata.htm 
Payroll Test Data (part 3) version 1.0 01/04/05 (PDF 117K)

 smpgt12_gov

 

 

 

We enter the bulk of the information into the 'Employers Details SMP' section
smpempempty

 

 

 

Keep a copy of the evidence 
 smpevidence

 

 

Enter the EWC date
smp8weekempty

 

 

 

 

You have the ability to enter the Amounts manually.
smp8weekT12
As this is at the beginning of the PAYE year there are no entries in the P11
We have entered the 2 payments of £800.00 from last years records.

 


 

   
After clicking save you are taken back to the Employee Details
smpempT12
We can now do the payrun
 

 

 

 smpt12paymt
Some enterprises make up the  SMP to the gross, You would be required to adjust the 'Amount' to do this.

 

 

The 'Parenting' tab shows this
smpt12paymtparenting
 

 

 

Next month she gets paid 2 weeks at the % earnings rate & 2 at the standard rate
smpt12paymt3parenting

 

After we have done all the payruns the P11 card looks like this
smpt12_p11
As can be seen the figures & the total agree with the I.R. Test.

 
The P32 follows
smpt12_p32a

 &
smpt12_p32b

 Again these figure agree with the test.
smpt12_p32

 
 

To check against the 'Small Employers Relief'  we adjust the Company Details
smpt12compdetail


The P32 now calculates
smpt12_p32as

&

smpt12_p32bs

The totals are:
smpt12p32s

CalcPay does ALL the calculations for you.