There are some state benefits that are earnings-related, including Maternity Allowance. The amount an employee receives may be less than the full standard rate or they may lose the entitlement altogether.
In the 66 weeks before their baby is due, they must also have been employed or self-employed for at least 26 weeks earning (or classed as earning) £30 a week or more in at least 13 weeks – the weeks don’t have to be together..
Any portion of an individual’s earnings which are sacrificed in return for a benefit that is exempt from National Insurance contributions (such as childcare vouchers, for example) will not be included as part of the earnings for the purposes of calculating earnings-related benefits.
Furthermore, if taxable earnings are reduced to below the Lower Earnings Limit, the entitlement to earnings-related benefits would also be reduced.