New official guidance on provision of non-cash benefits during maternity leave

STATUTORY MATERNITY LEAVE

New official guidance on provision of non-cash benefits during maternity leave

HM Revenue & Customs has published new guidance looking at what impact salary-sacrifice arrangements have on statutory maternity pay. The booklet also examines what non-cash benefits employers should provide to their employees during statutory maternity leave.

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Title: Statutory maternity leave – salary sacrifice and non-cash benefits, HM Revenue & Customs, May 2008.

Availability: Follow the link to download the 26-page booklet in PDF format .  .  . www.hmrc.gov.uk/employers/sml-salary-sacrifice.pdf.