When an employee is on long term absence, it's best practice to suspend the employee off the payroll. This disables their employee record and excluded them from any future payroll processing. When the employee returns to work with your company, you must reactivate their employee record. When the employee returns back to work, you don't need to record the maternity benefit payments in your payroll or claim any tax on these payments. Revenue claims all tax relating to maternity benefit directly from the employee by reducing their yearly tax credit and cut off point. |