I can stand corrected on this when it comes to BIK but I do know for other deductions like pension etc. where I have heard of some Companies paying a days holiday when their Employee is out on unpaid (by the Company) Maternity Leave (with the agreement of the Employee), this would generate a payment due to the Employee, will also utilise their Monthly Tax Credits which would normally put them in a credit position as their would be a tax rebate generated, then it should only be a matter of them adjusting the payment to deduct BIK Liabilities. People should also be weary if they offer her an alternative vehicle that BIK is calculated on the Original Purchase Price of the car not it's value as at todays date.