Statutory Maternity Pay (SMP) is calculated on the amount of average weekly earnings during the 8 week period, fifteen weeks prior to the expected date of confinement (weeks 17 to 25 of pregnancy). A "salary sacrifice" arrangement will reduce the amount of salary that is liable to National Insurance Contributions. If you continue to take the vouchers during weeks 17 to 25 then your statutory and occupational payments will be reduced by the amount of the “salary sacrifice”. However you should note that if you take the vouchers during weeks 17 to 25 and plan to continue to take vouchers throughout your leave the cost of the vouchers during any unpaid maternity leave will be met by the Health Board.
If you currently take childcare vouchers you will have to decide whether you should continue to take them during this period. This is a personal decision and neither the Payroll Department nor your HR Manager can advise you.