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.
If you would like to find out more or have any questions, we will be delighted to offer any help or advice. Please contact Peter Hogan at Darlington, Nicola Bellerby at Durham or Terry Doyle at York.
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