Maternity suspension payments

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

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

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