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To explain, if you've got 3 HR Assistants and 2 Training Assistants in a team and you're reducing the headcount to 2 HR Assistants and 1 Training Assistant, then that's a straight headcount reduction and a person on mat leave could get made redundant as there's no suitable alternative vacancy.
If you've got 3 HR Assistants and 2 Training Assistants and you're restructuring to create 3 HR and Training Assistant roles which combine the duties, then that would likely be considered a suitable alternative role so you'd have to offer one of the new posts to the person on mat leave. You can then fill the other 2 roles from the remainder of employees in the redundancy pool.
Not sure that example is clear, if the MAT/SPL person is in the department which you are reducing the headcount of and the roles stay the same then you will normally ring-fence these to all of those currently employed and do some kind of exercise to determine who gets what whether that is a selection process with or without interviews. The MAT/SPL leave person will take priority.
