Legal Article - Employment Law

Maternity Records

The employer must keep the following records for at least 3 years after the end of the tax year in which the relevant Maternity Pay Period ends:

• Dates of maternity absence notified by employees, and if different the actual date of the first day of such absences

• Weeks in the relevant tax year for which SMP is paid and the amount paid in each week

• Weeks within any MPP for which SMP is not paid, together with reasons for this

• Maternity certificates, including Mat B1 Form, or other medical evidence provided by employees for whom SMP is paid (and copies of these where liability ends and originals are returned to the employee).

Published: 26 May 2011


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