Can I confirm if on maternity leave the employer should still be paying 14.38% on what I would have earned had I not been on maternity leave?
The practice continues to pay employer contributions on the pay a GP would have received if you had not been on approved (maternity, paternity, adoption, or sick) leave.
I was on maternity leave for part of the financial year. Do I calculate the tier rate based on actual pay or deemed pay?
If you have had a period of maternity leave (or paternity, adoption or sick leave) the tier rate you need to use is the tier rate that applies to your deemed pay. You only pay contributions on the pay you actually receive.
While I'm on maternity leave, the employer should still be paying 14.38% on what I would have earned if not on maternity leave?
The practice continues to pay employer contributions on the pay a GP would have received if you had not been on approved (maternity, paternity, adoption, or sick) leave.