We have an employee who is due to go on maternity leave next month; she currently has a salary sacrifice arrangement in place with us for child care vouchers (£243 a month).

And according to HMRC guidance a voucher is a non cash benefit (i.e. it is not remuneration), therefore we as the employer are obliged to provide the employee with this benefit during both OML and AML. I know we are not allowed to deduct this from her SMP so do we just carry the cost?

I would be grateful for any help you can give me.

Carol Harrison

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