Statutory Maternity Leave – salary sacrifice and non-cash benefits

Employers often provide benefits under salary sacrifice arrangements. This is when an employee gives up the right to receive part of the cash pay due under their contract of employment – usually in return for the employer’s agreement to provide them with some sort of non-cash benefit.

Following changes in the law in 2008 on what benefits employers must provide to employees on Statutory Maternity Leave (SML) we have published further information and guidance.