How is it paid?

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, and the benefit can be offset against any other contractual entitlements you may have, except holiday pay.

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 local HM Revenue & Customs office saying why you think you should have been paid.