Chapter NIM37100
Published date | 11 April 2016 |
Record Number | NIM37100 |
Contractual Maternity Pay (CMP) is a term used to describe payments made to women on maternity leave from their employment. ‘Contractual’ in this context stems from an agreement between the employer and the employee whereby the:
- employer agrees to pay CMP on condition that the employee returns to work after an agreed period; and
- employee agrees to repay the CMP if she does not return to work.
Where a woman does not return to work at the end of the agreed period, the employer may require repayment of the CMP. Where this is repaid, the general rule has always been that because NICs were properly paid at the time CMP was paid originally, liability stands. This meant that neither the employer nor the employee were entitled to a refund of NICs on the amount of CMP paid.
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Refunds of National Insurance contributions on Contractual Maternity Pay repayable after 31 March 1990With effect from 31 March 1990, regulations provide that refunds of NICs may be made on that part of CMP repaid or due to be repaid after that date:
- to both the employer and the employee where CMP has been repaid; or
- where the employee has not repaid CMP but the employer has taken all reasonable...
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