Q: Can you please confirm, if an employee is on Maternity they are able to use their A/L to top up?  And that top up would be secondary tax?

A: A top up would be for ACC, topping up the 80% paid under the scheme to the normal amount.  Parental leave is not based on 80% so there is no top up when on leave they are taking the whole day not just part of it.

Q:Just to clarify they can take the full annual leave whilst also receiving paid government maternity leave?  Would they also be taxed at secondary on the A/L though?

A: No they take annual holidays then they take paid carers leave or vice versa not at the same time.  There is no such thing as maternity leave it was replaced with primary carers leave.