Maternity suspension payments

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Maternity suspension payments

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

What is maternity suspension?

An employee may be unable to undertake their usual work if they are pregnant, have recently given birth or is breast-feeding a child for health and safety reasons. This may result in the employee undertaking alternative work for the employer. In some cases, the employee may be suspended from work if there is no suitable work available.

The Employment Rights Act 1996 gives a number of statutory rights in relation to being suspended from work to an employee who has notified the employer that they are pregnant, have given birth in the past six months, or who is breast-feeding a child. An employee who is suspended from work on maternity grounds is entitled to be paid remuneration by the employer for as long as the suspension lasts. This could be months or years if the employee is breast-feeding and the health and safety of the child is at risk.

If altering the employee’s working conditions or hours does not avert the risk of damage or is not a reasonable course of action for the employer

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 17 Jun 2025 06:21

Popular Articles

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more