Thanks, ***** ***** they saying that you do not meet the minimum earnings criteria over the qualifying period to be eligible for SMP for the new pregnancy?
If you followed all the procedures correctly, gave the required notice and all the issues are as a result of the employer’s errors, then this should not affect your entitlement to SMP the second time round. Technically you may have been paid later than normal and that could affect the calculation for your SMP entitlement but this is obviously not a rigid rule and must take into account the reasons behind it, otherwise every employer could try and ‘accidentally’ pay you late to try and their liability for paying SMP.
You need to resolve this directly with the employer. At first you would be expected to pursue this through the formal grievance procedure. This would be a formal complaint which they have a duty to deal with and investigate, providing you with an official reply.
If the grievance does not resolve this then you can make a claim directly to HMRC for the unpaid SMP. You can contact their disputes team on 0191 22 55221 to take this further.
the final option is to make a claim for unlawful deduction of wages in the employment tribunal
Please let me know if this has answered your original question or if you need me to clarify anything else for you in relation to this? Thanks
the HMRC process is through their disputes team so if they have said they cannot do anything then it would have to be a tribunal