Statutory Maternity Pay and Pension Contributions
October 2, 2018
Maternity Pay, pension, pension contributions, SMP
If you have an employee on Statutory Maternity pay who is also a member of your company pension scheme, please bear in mind that while they are on SMP their employers pension payments should be based on their salary before they started maternity leave, even though they will pay reduced employee contributions based on what they are actually earning in that pay period.
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