• Billy Muir

Can an employee be on maternity leave and furlough?

First, look at what the employers’ CJRS guidance says about maternity leave: ‘If your employee is eligible for Statutory Maternity Pay (SMP) or Maternity Allowance, the normal rules apply, and they are entitled to claim up to 39 weeks of statutory pay or allowance… If you offer enhanced (earnings-related) contractual pay to women on maternity leave, this is included as wage costs that you can claim through the scheme.’

That, then, suggests that you can’t be on sick leave and furlough, but you can be on maternity leave and furlough — at least for such monies as the employer pays over and above SMP.

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