No. Employees who agree to work KIT days will not be paid for work done in addition to SMP. The statutory rules provide for payment at a rate no less than the weekly value of SMP for work done on a KIT day, so if you work 10 hours on a KIT day with a contractual payment of £145.00 you will not receive the £145.00 in addition to the weekly rate of SMP (£139.58 from 6 April 2015) however since that exceeds the SMP rate you will be paid £145.00 instead of SMP. If you work 8 hours on a KIT day and the contractual payment is £80.00, you will receive £139.58 SMP which is higher than the contractual payment. Payment is made of the higher value only.