Statutory maternity pay (‘SMP’) is governed by the Social Security Contributions and Benefits Act 1992. The amount of SMP is calculated on the basis of the salary actually received during the 8-week period ending immediately before the 14th week before the expected week of childbirth [see https://www.acas.org.uk/managing-your-employees-maternity-leave-and-pay/…. As such, if an employee has already commenced their maternity leave, then the amount which they are entitled to receive will have already been determined. It would not be permissible to reduce the amount to which they are entitled by statute by seeking to put them on furlough. However, in theory, there is nothing to prevent you from placing an employee on furlough who is on maternity leave (subject to my observations below). The government guidance on those on maternity leave is that:
“If you offer enhanced (earnings-related) contractual pay to women on Maternity Leave, this is included as wage costs that you can claim through the scheme.”
Thus it would appear that if your business offers enhanced contractual maternity pay, then it would be possible to furlough that employee in order to receive financial assistance with the payment of any enhanced maternity pay. However, at present, it is not entirely clear how this would work in practice. There is nothing in the guidance which would prevent a woman on maternity leave from agreeing to be furloughed, thus bringing her maternity leave to an end. This would likely prevent her from returning to her maternity leave at a later date.