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Do you mean one agreed with your company, eg 12 months off then returning to them, or quitting work to be a SAHM with a plan to go back to work in the future?
I gave up work after having my son, financially we aren't much worse off once you take into account childcare costs, travel to work, lunch costs, business clothing etc. I also have time to shop around to get things cheaper, cook from scratch etc. I think it probably works out that we are only £50-100 worse off financially by me being a SAHM but I'm happier as not stressed all the time, DH happier as I can do the housework during the day so he can just relax in the evenings, and my own personal view is that it's better for DS to be with me than in nursery
I'm thinking of doing the same thing. I went back to work in September after maternity leave and I'm hating not seeing DD for 4 days a week. I'm worried about my pension and I'm worried about getting back into the job market, but I think-hope!-it will be worth it.
I had a seven year break and went back to the same job at the same rate. But, I think I was lucky. If they hadn't taken me, I would have had to have a 50% salary cut elsewhere without the history. I didn't have a backup plan and hadn't really thought about my way back in - just assumed it would be there - luckily it was there!!