From our payroll expert, Alan McEwan. Hope this helps.
Employees do not have an obligation to return to work. Right up to the end of the leave period, the employer must be prepared to return the person to their prior job or a comparable one. However, that’s not an absolute requirement. If for example, due to Covid disruptions, that position no longer exists, there may be nothing that the employer can do in practice to return the employee to their former employment. In other word, you don’t get additional rights being on maternity or parental leave. If the job has disappeared for reasons that are not related to the leave (and you’d better be able to justify this), the leave doesn’t create additional entitlements.