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HMRC internal manual

National Insurance Manual

NIM07015 - Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: General

Sections 66-68 and 70 Employment Rights Act 1996

An employee is regarded as suspended from work on maternity grounds if her employer hassuspended her from work in certain specified circumstances. If the employer is unable tofind her suitable alternative work, the employee is entitled to be paid remuneration byher employer while she is suspended. A payment made in such circumstances is called amaternity suspension payment.

For details of the NICs treatment of maternity suspension payments, see NIM07016.