The following Employment Tax guidance note by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:
Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:
Apart from MA, these payments are generally made by the employer.
Maternity pay is often calculated with reference to a week’s pay. For information on how to calculate this, see the Calculating a week’s pay guidance note.
The Statutory payments guidance note contains more information on the calculation and administration of maternity pay as part of payroll.
For the interaction between maternity pay and the arrangements in place in relation to coronavirus, see our dedicated Tolley COVID-19 Toolkit .
As announced at Budget 2020, the Government will create an entitlement to neonatal leave and pay for employees whose babies spend an extended period of time in neonatal care, providing up to 12 weeks paid leave so that parents do not have to choose between returning to work and taking care of their vulnerable newborn. In addition, the Government will consult on the design of a new in-work entitlement for employees with unpaid caring responsibilities, such as for a family member of dependents (see Spring Budget 2020 , p 53 (web) para 1.182).
A pregnant employee who makes an appointment for antenatal care on the advice of a registered medical practitioner, midwife or nurse is entitled to be paid for the time she takes off to attend that appointment. Appointments for antenatal care can include attendance at antenatal or parenting classes if recommended by a doctor or midwife.
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