Employees on maternity leave have their pension contributions fixed at 8% Employer during the time they are in receipt of SMP and no employee deduction should be made from SMP.
The 8% must be based on their “Normal” salary amount before going on maternity leave.
However, Statutory Paternity Pay (SPP) is unaffected by the above ruling and contributions are taken at the normal % rates based on the employee’s earnings for that period.
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