The recent tax guidance on salary sacrifice schemes and maternity leave has prompted an increase in calls on this topic to the CIPD employment law advice line.

Should contractual benefits continue during additional adoption leave?
Adoption leave can be taken by male or female employees, so there is no direct discrimination issue whether or not benefits are provided. However, in practice most employees who take such leave are female, so there may be indirect discrimination. Contractual rights during ordinary adoption leave are currently protected in the same way as those during ordinary maternity leave, and the draft Paternity and Adoption Leave (Amendment) Regulations 2008 will introduce an amendment to extend employment benefits to additional adoption leave, too.