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.