Govt offers new maternity guidance
Thu 5 Jun 2008
04/06/2008
The government has offered new maternity guidance ahead of changes to the Sex Discrimination Act. HM Revenue and Customs has produced a booklet outlining the provision of the non-cash benefits employers should provide to their employees during statutory maternity leave. It also helps assess 'salary sacrifice', the amount which is lost by an employee in return for these benefits. "Where a salary sacrifice arrangement is not in place an employer might nevertheless agree to provide the employee with childcare vouchers or other benefits on top of her salary," it states. It goes on to explain the value of statutory maternity pay (SMP) should be calculated on the employee's gross salary before any salary sacrifice is calculated. Partners can apply for paternity leave provided they expect to be the child's biological father or the mother's husband or partner.
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