Salary sacrifice pension contributions and maternity leave

Hi, Everything I have found online/been told anecdotally/been advised by payroll providers suggests that if an employee contributes to their pension through salary sacrifice (thus meaning that the full contribution becomes the employer's contribution), and goes on maternity leave, then the employer has to carry on making the full contribution - either for the full leave period, or at least for the period where the employee is in receipt of Statutory Maternity Pay. However, I can't find any statutory information or legislation to confirm this position. Is it the case that it comes down purely to the individual employer's scheme rules, and all employers err on the side of caution by continuing to pay the total salary sacrifice contribution while an employee is on maternity leave? Is anyone aware of any ET cases where this has been tested? Thanks

Hi,
You would need to check the contractual agreement to see if you are still required to make the payments.
But you are correct that you cannot deduct a salary sacrfice from the SMP.
Thank you.