Article added on Tuesday, 2 September 2014
Please note that the advice in this article is now obsolete and should not be relied on.
It should be considered in a historical context only.

DIRECTORS’ REMUNERATION

Maximising a director’s entitlement to SMP

Your fellow director is expecting a baby and will be taking time off. The company accountant says that if she increases her salary for just a short time she’ll get more statutory maternity pay (SMP) at little cost to your company. Is he correct?

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Last Updated: 29.05.2020

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