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MaternityEmployment lawLegal Guides

How to deal with maternity pay, salary sacrifice and childcare vouchers

by Personnel Today 29 Dec 2008
by Personnel Today 29 Dec 2008




  • Appreciate that salary sacrifice is a contractual arrangement between employer and employee.
  • Remember that a salary sacrifice arrangement must be effective in achieving its intended purpose.
  • Remember that HM Revenue and Customs will not provide advice on setting up, drafting, operating or varying salary sacrifice arrangements.
  • Be aware of the impact that a salary sacrifice arrangement may have on statutory maternity pay.
  • Be aware of the relationship between statutory maternity pay, salary sacrifice and childcare vouchers.
  • Take into account that a “lifestyle change” such as expecting a baby may justify changing a salary sacrifice arrangement before the intended period has elapsed.
  • Remember that a salary sacrifice arrangement may reduce an employee’s entitlement to contractual maternity pay.
  • Ensure that any non-cash benefits, such as childcare vouchers, provided as a term of the contract continue during additional maternity leave where the expected week of childbirth is on or after 5 October 2008.

More resources from XpertHR on this topic include:



  • How to manage pregnant employees and handle maternity leave
  • How to respond to an employee’s notification that she is pregnant
  • How to deal with requests for time off for antenatal care
  • How to deal with maternity suspensions
  • How to deal with an employee who has a miscarriage or stillbirth or whose baby dies after birth
  • How to deal with the holiday entitlement of an employee taking maternity leave
  • How to take disciplinary action against an employee during pregnancy or maternity leave
  • How to deal with keeping-in-touch days during maternity leave
  • How to stay in touch with employees on maternity leave
  • How to ensure employees’ smooth reintroduction to the workplace on their return from maternity leave
  • How to deal with requests to return from maternity leave on a part-time basis
  • How to deal with the situation where an employee becomes pregnant again while on maternity leave



Xpert HR - Practical Guidance for all HR Professionals

Practical Guidance for all HR Professionals


Learn More



Pregnancy and maternity rights content on XpertHR



  • Line manager briefing on basic maternity rights
  • Model company maternity policy
  • Worked examples on calculating statutory maternity pay with salary sacrifice and childcare vouchers
  • Worked examples on calculating statutory maternity pay with salary sacrifice and childcare vouchers, and occupational maternity pay
  • Model salary sacrifice form
  • Model letter explaining the right to statutory maternity pay
  • Model letter informing an employee of ineligibility for statutory maternity pay


External Links



  • Acas – Maternity guidance
  • Business Link – Maternity leave and pay
  • BERR guidance – Pregnancy and work: what you need to know as an employer
  • HM Revenue and Customs – Statutory maternity leave – salary sacrifice and non-cash benefits (PDF format, 135K)




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