Hi, I am due to go on maternity leave for my second child at the beginning of June. I currently work part time and as of this month will be eligible to claim £243 (ish) of salary sacrifice childcare vouchers a month. My employer operates a system where after the first 6 weeks of mat leave, either you can claim the next 12 weeks at 50% pay or (in case you don't return to work and don't want to have to potentially pay it back) you can claim that money after your return. 50% of my current salary would take me below SMP amount once I have salary sacrificed. I am wondering whether there is a loophole here: I think I may potentially be able to just claim SMP after the first 6 weeks, my employer will cover my childcare vouchers, and when I go back to work and get my 50% pay......would they then go back and deduct all my childcare vouchers or would that amount be untouched? Any thoughts or ideas as to how this may pan out would be very gratefully received! x