An employee can work for up to ten KIT days. They use KIT days during their maternity, adoption or additional paternity leave. They won't lose any of their maternity, adoption or additional paternity pay.
KIT days are to help employees keep in touch with their workplace and allow them to do some work. For example, an employee on maternity leave may choose to attend work for a training course. They may want to keep in touch with their workplace. It is usual to pay the employee for any hours they work.
You can also use KIT days to help ease an employee’s eventual return to work.
Once they use ten KIT days they can no longer work while claiming maternity or adoption pay. For any week or part week worked, they lose a whole week of their maternity or adoption pay.
TIP: Even a few hours worked in a day, counts as one whole KIT day.
This option appears for any employees on maternity, adoption or additional paternity leave.
You can find further information from HMRC.