Maternity suspension payments
Definitions or restrictions
An employee who is pregnant, or who has recently given birth, or who is breast-feeding may have to be suspended from work on maternity grounds
if continued attendance might damage her, or her baby's, health.
You must pay a woman on maternity suspension her normal wages or salary for as long as the suspension lasts.
What to report, what to pay
Maternity suspension payments count as normal earnings, so:
- add them to the employee’s other earnings
- deduct and pay PAYE tax and Class 1 NICs using your usual payroll procedures
Work out the value to use
The value to use is the amount of the maternity suspension payment.
More useful links
Find
out more about maternity suspension payments on the Department for Business Enterprise & Regulatory Reform website (Opens new window)
Technical guidance
EIM02550: Employment protection legislation
NIM07016: Class 1 NICs - maternity suspension payments
