Share incentive during maternity leave

If an employee runs a share incentive scheme, can the deduction towards shares be taken from SMP.

Just to clarify the SIPS have tax and NI relief

Hi,
Please see the following:- SPM182400 - Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP: deductions.
If they are taken under Salary Sacrifice then this cannot be taken from Statutory payments.
Thank you.

Hi ,
 

I'm sorry can you please expand on your question. Thank you .

Hi, The employer runs a share incentive plan. Employee purchases shares from pre tax earnings and therefore receives tax and NI relief. During periods when the employee is due to receive SMP only can the value of the share payments be deducted from the gross pay (SMP only). The employee also receives matching shares up to a point and therefore if they done purchase shares, they also don't receive the matched shares

Hi Pam,
No you are the employer is legally required to pay the statutory amount.
Thank you.

Hi, Thank you for your response. Just to clarify, SMP has to be paid in its entirety and nothing that would reduce tax or NI can be taken from it? Kind Regards Pam

Hi,
SMP must be paid in full and nothing can reduce the amount paid to employee as they are legally entitled to the Statutory amount. part from normal tax and NIC.
Thank you.