½Û×ÓÊÓƵ

Maternity suspension payments

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Maternity suspension payments

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

What is maternity suspension?

An employee may be unable to undertake their usual work if they are pregnant, have recently given birth or is breast-feeding a child for health and safety reasons. This may result in the employee undertaking alternative work for the employer. In some cases, the employee may be suspended from work if there is no suitable work available.

The Employment Rights Act 1996 gives a number of statutory rights in relation to being suspended from work to an employee who has notified the employer that they are pregnant, have given birth in the past six months, or who is breast-feeding a child. An employee who is suspended from work on maternity grounds is entitled to be paid remuneration by the employer for as long as the suspension lasts. This could be months or years if the employee is breast-feeding and the health and safety of the child is at risk.

If altering the employee’s working conditions or hours does not avert the risk of damage or is not a reasonable course of action for the employer

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
Powered by
  • 14 Sep 2022 10:53

Popular Articles

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more