Trivial benefit -Employee on maternity leave

Does it apply to all employees including those on statutory leave

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Vouchers of £50 were given to employees to spend at one event.

Should a voucher also be given to an employee on maternity leave?

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By Matrix
19th Jul 2021 16:33

This is an employer decision. However if you are implying that the voucher has to be given to all employees to meet the criteria then I would reread same.

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By Hugo Fair
19th Jul 2021 17:48

First, for the avoidance of doubt, this is not me under a new name (only mentioned because I've never met another Hugo)!

Next, it's really not clear what specific question is being asked - but I'm assuming that the voucher was not exchangeable 'for cash' (as otherwise it's merely earnings). So:
* Are you asking whether it's a condition of treating something as a Trivial Benefit that it must be offered to all staff? And, if it must, whether that includes those on Maternity Leave?
* Or are you asking whether it would be regarded as discriminatory to offer a gift (or whatever it's been called) to some employees and not to others (particularly those on Maternity Leave)?
* Or something else?

Leaving aside the tight-fistedness of omitting any staff (from what I'm assuming is seen as a gift unrelated to work performance) from a motivational perspective ... in terms of relevant employment legislation an employee on Maternity Leave remains an employee with full entitlement to all aspects of her 'benefits package'.

If you are merely concerned with whether or not omitting this employee from the gift of vouchers undermines their treatment as a Trivial Benefit, then I suggest you could start reading at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21863 ... but may not enjoy the read.

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