Controls/Technical Team. Production Team

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1 Robert Ovens Payroll Manager Controls/Technical Team Key responsibilities Payroll scheduling / Errors Overpayment calculations and invoicing Travel Management Monthly and weekly BACS processing Reconciliation Attachment of earnings orders Third party payments Year end processing / reporting Payroll account postings SAP payroll technical queries Key process and procedure review Natalie Kurz Controls/Technical Team Leader Lesley McGrath Controls Administator Overpayment invoicing Nicky Noel Controls Administator Overpayment calculations / Payroll errors Lynn Richardson Controls Administator Travel Management Vanda Smith Production Team Leader Mark Kirby Payroll Administrator Secondary schools / T&E / Claims input Rod Bridger Payroll Administrator Primary and Central services Marion Ainsworth Payroll Administrator Claims input Production Team Key responsibilities Claims input Supplementary calculations BACS recalls Sense checking KIT day and Jury service Student loans Childcare vouchers General payroll queries Glen Povey Controls Administator Reconcilliation / Travel Management Sue Cousens Payroll Administrator Childcare vouchers / Student loans / Primary and Central services Carole Cheal Payroll Administrator Schools claims

2 Statutory Maternity Pay (SMP) & Occupational Maternity Pay (OMP) Qualifying conditions Payment Example of a Maternity calculation Budget

3 Qualifying conditions Statutory Maternity Pay (SMP) Occupational Maternity Pay (OMP) Valid MAT B1 form (evidence of when the baby is due to be born) Employed continuously for at least 26 weeks up to and into the 15 th week before the week the baby is due. Previous local authority service is not applicable unless through TUPE. The employees earnings need to be at or above the lower earnings limit (LEL) of per week (changes in April). If the employee is not due SMP a SMP1 form will be sent via PSU informing them. Employed continuously for at least a year and previous local authority work is applicable PSU will send the employee a letter confirming OMP and SMP entitlements.

4 Payments Statutory Maternity Pay (SMP) Weeks % of Average Weekly Earnings Average weekly earnings are calculated by identifying payments made 8 weeks leading into the 15 th week before the baby is due. Weeks 7 39 Either (increases every April), or 90% of Average Weekly Earnings, whichever is the lower amount. Occupational Maternity Pay (OMP) Support Staff Weeks % of their contractual earnings (inclusive of SMP) Weeks % of their contractual earnings (as well as SMP). Not payable if employee does not intend to return to work. Teaching staff Weeks % of their contractual earnings (inclusive of SMP) Weeks % of their contractual earnings (inclusive of SMP) Weeks % of their contractual earnings (as well as SMP) Not payable if employee does not intend to return to work.

5 Example Teacher Average weekly earnings Use the HMRC checksheet which gives you the SMP figure Work out any occupational top up due. This is based on the contractual payments that would have been paid had the Teacher not been on maternity leave.

6 Budgets Schools pay 8% of all SMP but 100% of all OMP. The on costs (NI & Pension) are based on 100% of SMP and 100% of OMP. Your postings will automatically only charge you the 8% SMP, you do not have to reclaim anything yourself. Due to the above, it is possible that the on costs are higher than the actual basic element (SMP & OMP). As the main element of pay for the first 6 weeks is SMP rather than OMP (OMP is a top up) and schools only pay 8% of SMP, when an employee drops to 50% OMP, you may notice an increase in costs. This may seem odd and generates queries, however its solely due to the 92% saving. Backdated pay awards will impact on budgets as maternity payments will need to be recalculated.

7 Statutory Adoption pay & Statutory Paternity pay Statutory Adoption pay is paid in the same way as Maternity. A matching certificate is provided as evidence of adoption and this provides the date of adoption. Statutory Paternity pay (SPP) is paid to new fathers with an average weekly earnings of over per week (the same as SMP) SPP is paid to all new fathers for a maximum of two weeks taken consecutively. It has to be taken before the 56 th day after the baby is born/adopted. SPP is paid at a rate of per week or 90% of the employees average weekly earnings (whichever is the lesser amount) Support staff receive Occupational Paternity Pay, so they will receive two weeks full pay provided they have over a years service with a LA. The OPP is paid after the SPP and schools are charged 8% on all SPP payments. Teaching staff are only paid SPP due to their terms and conditions

8 Quiz 1. What is the form provided by Doctors that employers require as evidence of pregnancy? A MAT B1 2. How much does an employees average weekly earnings need to reach for SMP entitlement? A 95 per week 3. To receive Occupational Maternity pay, how much continuous service is required with a local authority? A One year 4. True or false. When paying SMP for weeks 7 39, you need to pay the higher amount of or 90% of the average weekly earnings A False 5. For teaching staff what % of OMP are they entitled to for weeks 1 4 (if they meet the qualifying conditions) A 100% 6. What % of the cost does the school contribute towards SMP payments? A 8% 7. Do pay awards have any effect on maternity payments? A Yes 8. How many weeks SPP are payable to new fathers? A 2 weeks 9. True or false Teachers are not entitled to OPP? A True

9 Tie Break How many East Sussex County Council employees took maternity leave during 2009? A 454

10 Thank you!! Contact: