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Posted Mon, 13 May 2024 09:43:47 GMT by SMH Gardezi
We have an employee going on a maternity leave where we have to carry on contributing towards her salary scarifies pension at 6% as an employer (employer's contribution), The employee will not be contributing or scarify the employee pension 4% during her maternity as she cannot scarify from her statutory payments. If we are to make an employers contribution only at 6% we are not meeting the 8% (employers + employee) minimum pension contribution requirement, which is:- Workplace pension contributions The minimum your employer pays You pay Total minimum contribution From April 2019 3% 5% 8% Is this means that we, as an employer, need to contribute full 10% (Employee 4% + employer 6%) during her maternity, please advise?
Posted Wed, 15 May 2024 10:30:13 GMT by Geek
If your employee has signed up to a contractual reduction in remuneration in exchange for a benefit (salary sacrifice agreement) what you are calling the employee contribution is in fact the employer contribution. Whilst your person is unable to make the sacrifice from the original remuneration as they are on statutory leave the employer legally has to carry the burden for the whole amount for the whole period of time. So in this case the employer will have to maintain the full 10% contribution, based on the amount in the contractual change (so that is the 10% of the original salary).
Posted Thu, 16 May 2024 13:15:55 GMT by HMRC Admin 20
Hi SMH Gardezi,
If you are required to make these contributions then you may have to continue however this would be a contractual matter and not something HMRC can advise on.
We can confirm that you cannot take the salary sacrifice amount from the SMP.
Thank you.
Posted Wed, 22 May 2024 18:56:53 GMT by Henrique Mota
Sorry I don’t now if I’m on the right please to make this question. I’m sorry if I’m not. I work in the private sector in a nursing home. I would just like to know if I close my Nest pension account and withdraw all the money, what happens to my payslip? Does my employer have to pay me the pension? Will I notice a difference in my payments? Do they need to mention it in my payslip?
Posted Tue, 28 May 2024 10:36:36 GMT by HMRC Admin 21
Hi Motinha Mota,
The National Employment Savings Trust (NEST) is a workplace pension scheme set up by the government.  This pension is taxable income, so you may have to pay tax on the payments you receive.  The payments will not be made by your employer, but will be paid and taxed by NEST.  Please have a look at the guidance at Log into your NEST account.
thank you.

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