What is the latest an employee can start their maternity leave?
An employee wants to work up to the date of birth. What happens is the date of birth is after their due date? Would Mat leave then start on the day after the birth? - what documentation would we need here?
I've been trying to find out what the tax treatment is on benefits covered by the employer while on leave, but no luck as yet.
When an employee is in active employment and opts for a health insurance benefit level higher than the one offered by the employer, the cost is deducted from payroll as a net deduction as a form of repayment for the upfront extra cost the employer has covered on behalf of the employee. When the employee is on unpaid Maternity or Sick leave the employer covers the cost during unpaid statutory leave.
Do these covered costs of the benefits then become benefits-in-kind and therefore subject to Tax and Class 1a NICs under the P11D? Or would they be tax free as it's a cover during a sickness or maternity absence?
Is there a limit to which they are non taxable?