Chapter 5
How is it paid?
[ch 5: page 49]SMP is paid by your employer on your normal pay dates. The employer can reclaim most of it through the National Insurance scheme. You are liable for tax and National Insurance on SMP.
If your employer refuses to pay you SMP, they should give you a form SMP1 which sets out why they think you are not entitled to it. If you disagree, you should send this form to the HMRC Statutory Payments Disputes Team saying why you think you should have been paid.