I'm not aware of the maternity rules in the UK, but I believe that in Canada if somebody attempted the same thing and didn't go back to work they would owe the

I'm not aware of the maternity rules in the UK, but I believe that in Canada if somebody attempted the same thing and didn't go back to work they would owe the maternity top-up provided by the company. Of course, there is a certain amount provided by national/federal benefits, however that doesn't affect the employer net-net cash if they get that back.* I agree though that there is a certain amount of uncertainty when folks are close to coming back from maternity leave. However, keep in mind that the organization (big or small) would have had to fill the position in any case during the maternity period. * In Canada, maternity leave can take up to something like 50 weeks if the father chooses not to use up their paternity leave.