SMP and salary sacrifice arrangements
HMRC have published some guidance on the complex area of salary sacrifice and entitlements to both statutory maternity pay and continuing non cash benefits during maternity leave.
The guidance covers areas such as calculating maternity pay entitlement for those individuals who receive childcare vouchers. It also includes guidance on entitlement to non cash benefits during maternity leave.
To read more about this complex area, please visit the link below or do get in touch.