Error on page 6 of the Employer Helpbook E12(2007) – PAYE and NICs rates and limits for 2007-08

We have discovered an error on page 6 of the April 2007 edition of the E12 Employer Helpbook.
The first paragraph underneath the heading ‘Statutory Maternity Pay (SMP) is incorrect.

It should read (amended text shown in bold)

Women expecting a baby on or before 31 March 2007 who satisfy the qualifying conditions are entitled to a maximum of 26 weeks SMP. These include having average weekly earnings of:

• £82 if their baby is due on or before 15 July 2006
• £84 if their baby is due on or after 16 July 2006

The budget version of the E12(2007)(2) to be used from 18 May 2007 will be amended accordingly.