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

Key points

  • Childcare vouchers have often been made available to employees through a salary-sacrifice scheme (although childcare voucher schemes are now closed to new entrants).
  • An employee's entitlement to statutory maternity pay (SMP) is calculated based on their 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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