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 the Social Security Contributions & Benefits Act 1992. The amount of the maternity suspension payment should be included in the gross amount of the employee바카라 사이트™s earnings for the relevant earnings period, and NICs calculated in the normal way on the gross amount.

For information about:

  • what a maternity suspension payment is, see NIM07015
  • the meaning of 바카라 사이트śearnings바카라 사이트ť, see NIM02010
  • earnings periods, see NIM08000 onwards.