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HMRC internal manual

National Insurance Manual

NIM07016 - Class 1 NICs: Payments made under employment legislation: Maternity suspension payments: NICs treatment

Sections 66-68 and 70 Employment Rights Act 1996

A maternity suspension payment is earnings within the definition in section 3(1) of theSocial Security Contributions & Benefits Act 1992. The amount of the maternitysuspension payment should be included in the gross amount of the employee’s earningsfor the relevant earnings period, and NICs calculated in the normal way on the grossamount.

For information about:

  • what a maternity suspension payment is, see NIM07015
  • the meaning of “earnings”, see NIM02010
  • earnings periods, see NIM08000 onwards.