Rights during statutory maternity, adoption, paternity and shared parental leave


If an employee is made redundant while on statutory maternity, adoption or shared parental leave, there is protection from discrimination and there are special rules in relation to alternative employment (see page 395 of Chapter 11). 


An employee on maternity leave, adoption leave, paternity leave or SPL is entitled to all their normal employment rights except remuneration (wages). The contractual right to wages is replaced by a right to statutory maternity, paternity, shared parental pay or adoption pay, or by any enhanced contractual entitlement. Employees are entitled to the benefit of any pay rises and improvements to terms and conditions awarded during the leave period. 


A new case has established that vouchers (such as childcare vouchers) that are bought using a salary sacrifice scheme are “remuneration” (because they are bought using the employee’s wages). This means that employees have no right to continue to receive these vouchers while on maternity leave. HMRC advice that suggests to the contrary is wrong (Peninsula Business Services v Donaldson [2016] UKEAT/0249/15/DM).