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HMRC internal manual

National Insurance Manual

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 has suspended her from work in certain specified circumstances. If the employer is unable to find her suitable alternative work, the employee is entitled to be paid remuneration by her employer while she is suspended. A payment made in such circumstances is called a maternity suspension payment.

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