The Government has published two Legal Notices in relation to the changes to the maternity leave system:
– the Trust and Trustees (Maternity Leave Trust) Regulations (Legal Notice 257 of 2015); and
– the Social Security Act (Amendment of Tenth Schedule) Order, 2015 (Legal Notice 258 of 2015).
As of 1 July 2015, a Maternity Leave Trust has been established for the purposes of receiving maternity leave contributions from employers. As a result, employers shall be entitled to reimbursements for any maternity leave paid to their employees.
Generally, the amount to be contributed per employee regardless of gender, is that of 0.3% of the basic weekly wage of each employee (although rates vary depending on the age and wage of the employee).
The payment of the new contribution is effective as from 6 July 2015, with the first contribution being due by the end of September 2015.
You may contact David Zahra should you require further information.
