What happens if the employee goes on Maternity Leave/Sick Leave?
A. If you have to make any payments to the employee (if Statutory Sick Pay or Statutory Maternity Pay are due, for example, even if there are no earnings), you will also be expected to pay the tax credit due for that pay period. In a pay period in which no payroll payments are due, you may either create a pay packet for the employee in order to pay the tax credit or complete a Certificate of Payments and pass two copies to the employee. If you decide to give the employee a Certificate of Payments rather than pay the tax credit in a pay period in which no payroll payments are due, you must issue the Certificate of Payments within seven calendar days of the end of the first pay period in which you do not pay tax credit. If no payroll payment is due simply because you have paid the tax credit in advance (for example, with holiday pay paid in advance), you must continue to pay tax credit on subsequent pay days unless we tell you otherwise.
