I've read all the info about claiming childcare vouchers whilst on mat leave with dc2, and understand i can claim them without deduction from my SMP...but just have a question regarding my contract...
my contract was signed by my employer and myself some 5 years ago and has not been updated since. there is nothing in it about receiving childcare vouchers at all, or contractual benefits whilst on mat leave. since this time i have had dc1 and returned to work full time (37 hrs per week). work then introduced the childcare voucher scheme about a year ago and i have been buying/receiving the full 243/month of childcare vouchers since. but it is not noted in my contract.
Are my childcare vouchers therefore deemed a 'contractual' benefit?
Possibly. HMRC guidance is that they are non cash benefits, however, this guidance is not binding on the Employment Tribunal and no cases on this point yet. Some employers are paying CCV during maternity leave and others are not and stating that that it was never intended when the CCV was introduced that CCV would be payable during mat leave.
Personally, I can see it from the employer's perspective it does seem harsh if they have to pay CCV during maternity leave. If I was an employer I would not offer the scheme if to do so would mean that I was financially out of pocket. At least SMP is reclaimable from the government but CCV's are not.