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Maternity Pay and Tax

My wife is due to go on maternity in August and as part of this, she'll get 100% pay for 13 weeks and then 50% pay for 26 weeks from her company (9 months paid). For the first 13 weeks, everything will be the same as it is now but for the 29 weeks, she'll drop down below the personal tax allowance. Will she pay tax on this 50% pay?

Comments

  • How would we know as we don’t know what 100% or 50% of her pay is? How much does she earn?
  • Before tax £20,500. 50% will take her to £10,000, below the personal tax allowance.
  • If paid monthly, from the time she goes down to 50% and until the end of the tax year she will pay no tax and receive about £40 per month refund through her salary. (Earns 2500 below personal allowance divided by 12 at 20%). For the one month or so in the new tax year she will pay no tax.
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