Annual shut down during maternity leave

Hi all,

One of our employees is out on maternity leave since October. We are topping up her wages while she is out.

Over the Christmas and New Year season, the company shuts down, forcing employees to take 3 days holidays out of their annual leave allowance.

If I am to treat the girl who is out on maternity leave the same as if she were actually working, then this would mean I would deduct the 3 days off her annual leave allowance same as I have done for everyone else.

Is this correct or does she hold on to the 3 days in her holiday bank?

You can't be on two types of leave at once, so when she returns from her maternity leave, she'll have all the holidays and bank holidays accrued over that period to take.

Ensure when you top her up you do it on a net basis so that you get the benefit of the tax free maternity pay - otherewise she earns more net while on matenity than if she was working.

Also worth while to change the terms of the top up agreement so that bank holidays are not paid on the double.