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

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more