NIM07016 - Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment
Sections 66-68 and 70 Employment Rights Act 1996
A maternity suspension payment is earnings within the definition in section 3(1) of the Social Security Contributions & Benefits Act 1992. The amount of the maternity suspension payment should be included in the gross amount of the employee’s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.
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