The quick answer
If your employer goes into Liquidation or Administration then your maternity pay will be paid by HM Revenue and Customs.
They will take up where your employer left off and pay the following at the statutory level (not the level if your employer was paying you more):
- Maternity pay
- Sick pay
- Paternity pay
- Adoption pay
The Licensed Insolvency Practitioner acting as liquidator or administrator of your employer should help you do this.
In more detail
The excess owed to you by your employer not paid by H M Revenue and Customs may be claimed from the company in liquidation although you may not be paid in full and it may take many months.
If you are having problems getting paid for the statutory amounts contact the Licensed Insolvency Practitioner dealing with the liquidation or the HM Revenue and Customs national helpline.