Calculate statutory maternity pay where there is a childcare voucher scheme based on salary sacrifice

Key points

  • Childcare vouchers are often made available to employees through a salary-sacrifice scheme.
  • An employee's entitlement to statutory maternity pay (SMP) is calculated based on her average weekly earnings over a defined period.
  • If a salary-sacrifice scheme is in place, this can affect the SMP calculation, resulting in the employee being entitled to less SMP than otherwise would have been payable, or to no SMP at all.

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