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salary sacrifice scheme and mat leave benefits

2 replies

Clazzer1 · 16/02/2010 20:05

I am due to commence mat leave in April this year. My company has switched to a salary sacrifice scheme in January of this year (after the dates for calcualting my AWE). Also I am due a pay rise in March so my first question is what is the correct basis for calculating my AWE?

My other question surrounds the pension payments that form part of the salary sacrifice scheme. If I select salary sacrifice of 8% my employer will match it and so since January my pension has been funded by 16% employer only contributions (no contributions directly from me). Within the supporting documents of the salary sacrifice scheme it states :

What happens during periods of statutory maternity leave?
Company contributions will continue to be based on your pensionable salary at the date your period of leave commences. You will be asked at what level, if any, you wish personal contributions to be deducted from your pay during the statutory maternity
leave period. During any period of unpaid maternity leave, the company's (and where relevant
your own) contributions into the pension scheme will cease. These will recommence on
your return to work unless you specify otherwise.

I interpret this as they will stop paying any contributions - is this correct and should they continue to make contributions at and at which percentage?

My company only offers statutory maternity pay and so officially I will not be receiving any salary. They do however continue to provide a car allowance that forms part of a scheme that is run outside of the salary sacrifice scheme which is subject to normal NIC's and tax.

Can they use this to fund my pension contribution even though it is paid outside of the salary sacrifice scheme?????

OP posts:
LIZS · 16/02/2010 20:38

Your SMP is calculated on the actual amount you earned in the qualifying weeks, so if your pay rise was subsequent it doesn't apply . iirc legally they have to stop pension contributions after paid ML.

Clazzer1 · 16/02/2010 22:58

Hi Liz

I have just spent the last 3 hours scouring the HMRC website and their info for employers has the following:

Earnings in the relevant period where pay rise awarded before or during maternity leave.

You must recalculate SMP Average Weekly wage (AWE)to take account of pay rises awarded, or which would have been awarded to a women had she not been on maternity leave if:

  • you awarded pay rise on or after 6th April 2005, or before that date had granted a pay rise thathad not been put into payment by then, and
  • the pay rise was effective from anytime between the start of the 8 week set period for calculating SMP and the end of maternity leave (this is ordinary leave and additional leave).

So based on that I think they have to take the pay rise into effect. My question is do they also have to take the new salary sacrifice into effect??

OP posts:
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