Figures › Maternity, paternity, adoption and other family pay

Statutory pay recovery: small employers (total)

What a small employer gets back from HMRC for statutory maternity, paternity, adoption, shared parental, neonatal care and parental bereavement pay — the payment itself plus a top-up, so more than they handed over.

109%

Derivation verified Derived Great Britain in force since 2026-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: THE 109% IS A SUM, NOT A QUOTATION. Read regulations 3 and 4 and you will find 9 per cent. and 92 per cent. and nothing else; the 109 that payroll software prints is the second of those added to the payment itself. Only a SMALL employer gets it — one whose Class 1 contributions for the qualifying tax year did not exceed Small Employers' Relief: National Insurance threshold — and every other employer recovers Statutory pay recovery: standard rate, 92%. The 100 limb cannot go stale, because it is a proportion the regulation states in words; the 9% limb moves most Aprils, and this record moves with it. Recovery is made by setting the amount against the month's PAYE liabilities (reg 5), not by a cheque, and an employer who cannot fund the payments can apply for advance funding instead.

How it is worked out: 100 + Statutory pay recovery: small employers' extra compensation — recomputed from its corroborated inputs on every build.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2003/672/made (SI 2003/672 reg 4 substituted regulation 4 of the 1994 Regulations, whose paragraph (b) reads: an employer "shall be entitled to recover — … (b) if he is a small employer — (i) an amount equal to such payment, and (ii) an additional amount under regulation 3". Sub-paragraph (i) is the 100 of this derivation and states NO figure; in force 6 April 2003, reg 1(1))

retrieved 2026-09-08

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2026/201/made (SI 2026/201 reg 5(b): in regulation 3 of the 1994 Regulations "for \"8.5 per cent.\" substitute \"9 per cent.\"" — the additional-amount limb of this derivation, carried as “Statutory pay recovery: small employers' extra compensation”; in force 6 April 2026, reg 1(3))

retrieved 2026-09-14

Source B · Official guidancehttps://www.gov.uk/recover-statutory-payments ("You can reclaim 109% if your business qualifies for Small Employers' Relief")

retrieved 2026-09-08

History

Value	From	To	Status	Sources
109%	2026-04-06	—	Derivation verified	Legislation: https://www.legislation.gov.uk/uksi/2003/672/made (SI 2003/672 reg 4 substituted regulation 4 of the 1994 Regulations, whose paragraph (b) reads: an employer "shall be entitled to recover — … (b) if he is a small employer — (i) an amount equal to such payment, and (ii) an additional amount under regulation 3". Sub-paragraph (i) is the 100 of this derivation and states NO figure; in force 6 April 2003, reg 1(1)) retrieved 2026-09-08 Legislation: https://www.legislation.gov.uk/uksi/2026/201/made (SI 2026/201 reg 5(b): in regulation 3 of the 1994 Regulations "for \"8.5 per cent.\" substitute \"9 per cent.\"" — the additional-amount limb of this derivation, carried as “Statutory pay recovery: small employers' extra compensation”; in force 6 April 2026, reg 1(3)) retrieved 2026-09-14 Official guidance: https://www.gov.uk/recover-statutory-payments ("You can reclaim 109% if your business qualifies for Small Employers' Relief") retrieved 2026-09-08

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.statutory_payments.recovery_rate_small
Name in the API: Small Employers' Relief: total recovery rate
Record fields (source type · unit · jurisdiction · status): derived·percent·GB·derivation_verified
Derivation: 100 + employment.statutory_payments.small_employer_additional_rate@numeric
Record hash (canonical JSON, SHA-256): sha256:e8d3f4173cf57d75599f5b4dc75532664e66aaae2bdcf4e8a2fced1e06eb33a2
Source snapshots (SHA-256): Legislation: sha256:54d8381bc4a116f5c9cc36bb802c92bcf4b8aff52b1a84b3d042f8b5c691e42e; Legislation: sha256:09ea408aea566325e5981ec483c97530b6282af24e5e87e146f5a81b22a2788c; Official guidance: sha256:186e5676098cc16e5fb9a3d12657dc76edb446a497a98c5e629f8a12e2320d35
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.statutory_payments.recovery_rate_small"]
Machine-readable record: /v1/figures/employment.statutory_payments.recovery_rate_small · current only: /v1/figures/employment.statutory_payments.recovery_rate_small/current

Compiler's notes

Not a figure any document states, which is the whole reason it is a derivation, and the D14 re-scope the checklist asked for in terms. The leading 100 is a DSL literal and has to be: regulation 4(b)(i) gives back "an amount equal to such payment", a proportion described in words, so there is no figure for a record to hold and nothing for a reference to point at — reading it as a hundred is ours, and the definition says so out loud. Gate 2 recomputes 100 + …@numeric to 109 and reads the record's own "109%" back through FM-7's percentage path. GOV.UK's recover-statutory-payments page states this total literally and is registered as the guidance source — the SAME page states neither the 9 per cent. nor anything else the additional-rate record could use, which is why that record is single-source A and this one is not. A caution for anyone matching text: source_match.states_value answers True for "9%" against this page, because the only "9%" in it is the tail of "109%".