I have a client (single mum) whose getting WTC (including childcare costs for first child)whilst on maternity leave (with 2nd child)- she's gettng SMP so should be OK - but I am a bit concerned about the rule that states that she must have been an employee in full-time paid work immediately before the period began as she was on sick leave and SSP immediately before going onto SMP. Is the time spent on SSP and SMP treated as one period or two??
And if she is being wrongly paid WTC I'm inclined to tell her not to tell IR so she doesn't get hit by an inyear overpayment and tell IR at year end when there will be a resriction on the amount they can reduce her on-going entitlement by. She's currently getting 90% earnings and has no entitlement to HB.

Any advice please ??

I'd say she's probably OK. In order to qualify as engaged in qualifying remunerative work (lets call it EQRM!) whilst on maternity leave under Reg 5(2), you must have been EQRM prior to your maternity leave. She was off sick though. But under Reg 6(2) you can be treated as EQRM whilst sick as long as you were in work prior to that. Question is, is "treated as EQRM" good enough for Reg 5(3) purposes? or must it be actually EQRM? Doesn't say "actually" so I'm inclined to think "treated as" will do. Then again your non-disclosure advice sounds good to me. If IR later on dispute entitlement during maternity period that will be appealable.

-John Eames