Employer taking childcare vouchers, pension, car parking from smp

[hibbleddible]

What (if any) of this is allowed?

I thought employers weren't allowed to make deductions from SMP?

www.hmrc.gov.uk/manuals/spmmanual/spm21025.htm

Sorry. It looks like they can. The one that might be worth checking is the childcare vouchers.

They can't take anything that is salary sacrificed. So definitely not childcare vouchers. You can also have a salary sacrifice pension, though it's not very common. If you have a normal pension they can take that. And they can take other deductions like Union, so I assume the car parking deduction would be allowed. But surely you don't need car parking while on maternity?

They should be paying your childcare vouchers themselves while you are in receipt of SMP, so you should still be receiving them but not having them deducted from your SMP.