Human Capital (Employment) - Insight

    View Author 12/09/2008

    Maternity Leave - no sacrifice?

    Salary sacrifice ("SS") can be a key method of saving tax, a particularly attractive option in the current economic climate. However, a recent change in law giving women extended rights to benefits during maternity leave has highlighted a common misapplication of SS rules. Women whose expected week of childbirth commenced on or after 5 October 2008 are entitled to receive the contractual non-cash benefits they were receiving prior to maternity leave not only during ordinary maternity leave (OML) (weeks 1-26) as was the case previously but also now throughout additional maternity leave (AML) (weeks 27-52).


    In May 2008, international law firm Hammonds became a limited liability partnership.  Hammonds LLP and its affiliated undertakings has offices in Birmingham, Leeds, London and Manchester in the UK, and in Berlin, Brussels, Beijing, Hong Kong, Madrid, Munich and Paris.