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Guidance on statutory maternity leave and childcare vouchers

Following the decision of an employment appeal of Peninsula Business services V Donaldson, regarding childcare vouchers (CCV’s), salary sacrifice and maternity leave, HMRC have issued concern regarding guidance on statutory maternity leave and childcare vouchers.

In the Interim they have confirmed:

‘If CCVs are provided under an employment contract, outside the scope of a salary sacrifice scheme, then the vouchers must continue to be provided during maternity leave and other periods of family leave (other than unpaid parental leave). There is legal authority that whether an employer must provide CCVs to a person participating in a salary sacrifice scheme in respect of a period when they are on family leave, depends on the terms of the contract of employment. In the Peninsula case, the contract said that an employee on maternity leave would not continue to receive CCVs. The judgment is only of direct relevance in dealing with similar contractual exclusions. Employers are free to continue making payments into a salary sacrifice scheme to buy CCVs on behalf of an employee on family leave if they wish. Use of CCVs that employees already have is not affected by the judgment.’

This article is particularly concerned with the incorrect reporting of CIS and statutory payments, make sure to avoid errors when reporting PAYE information to HMRC.

As accountants in Stockport area, we like keep you updated with any regulatory changes. When HMRC update the guidance on statutory maternity leave and childcare vouchers, we will be sure to update you. Until then, if you have any other queries, please call us on 0161 456 9666 or email us at

For more information surrounding HMRC guidance visit: Employer Bulletin

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