The Employment Appeal Tribunal (EAT) has decided that childcare vouchers provided under a salary sacrifice scheme are part of the employee’s “remuneration” and therefore do not have to be provided during maternity leave. However, where the vouchers are provided on top of salary, without a salary sacrifice, they are not part of the employee’s remuneration and must therefore be continued. The EAT expressed its conclusion somewhat tentatively, acknowledging that the issue was not clear-cut and further litigation is possible on this issue.