My employee is going on maternity leave. What happens to her pension contributions while she is on maternity leave?

Pension contributions during maternity leave are governed by the Maternity Equality Rule at section 75 Equality Act 2010 –

Subsection 1 of the legislation states:

(1) If an occupational pension scheme does not include a maternity equality rule, it is to be treated as including one.

Subsection 7 of the legislation states:

(7) This section does not require the woman’s contributions to the scheme in respect of time when she is on maternity leave to be determined otherwise than by reference to the amount she is paid in respect of that time.

Statutory maternity pay (SMP) and pension contributions with salary sacrifice