Figures › Maternity, paternity, adoption and other family pay

Statutory pay recovery: standard rate

The share of statutory maternity, paternity, adoption, bereavement, neonatal and shared parental pay an ordinary employer can claim back from HMRC.

92%

Corroborated Statutory Instrument Great Britain in force since 2003-04-06

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

Scope: 92% for any employer that is not a small employer. A SMALL employer recovers the payment in full plus the additional compensation percentage in regulation 3 — which the Regulations state as 9 per cent. for tax years from 6 April 2026, not as the 109% total GOV.UK prints. That total is a derivation (D14) and is not this record; the eligibility threshold is Small Employers' Relief: National Insurance threshold.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2003/672/made (SI 2003/672 reg 4: "For regulations 4, 5 and 6 of the principal GB Regulations there shall be substituted the following regulations", whose regulation 4 reads "An employer who has made, or is liable to make, any payment of statutory maternity pay shall be entitled to recover — (a) an amount equal to 92 per cent. of such payment"; in force 6 April 2003, reg 1(1))

retrieved 2026-09-08

Source B · Official guidancehttps://www.gov.uk/recover-statutory-payments ("As an employer, you can usually reclaim 92% of employees' Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay")

retrieved 2026-09-08

History

Value	From	To	Status	Sources
92%	2003-04-06	—	Corroborated	Legislation: https://www.legislation.gov.uk/uksi/2003/672/made (SI 2003/672 reg 4: "For regulations 4, 5 and 6 of the principal GB Regulations there shall be substituted the following regulations", whose regulation 4 reads "An employer who has made, or is liable to make, any payment of statutory maternity pay shall be entitled to recover — (a) an amount equal to 92 per cent. of such payment"; in force 6 April 2003, reg 1(1)) retrieved 2026-09-08 Official guidance: https://www.gov.uk/recover-statutory-payments ("As an employer, you can usually reclaim 92% of employees' Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay") 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_standard
Name in the API: Statutory payments: standard recovery rate
Record fields (source type · unit · jurisdiction · status): si·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:780d1f7b96794ca8c1092d6eff1ca48fc0a37eb9f287869184ac02b33add5712
Source snapshots (SHA-256): Legislation: sha256:54d8381bc4a116f5c9cc36bb802c92bcf4b8aff52b1a84b3d042f8b5c691e42e; Official guidance: sha256:186e5676098cc16e5fb9a3d12657dc76edb446a497a98c5e629f8a12e2320d35
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.statutory_payments.recovery_rate_standard"]
Machine-readable record: /v1/figures/employment.statutory_payments.recovery_rate_standard · current only: /v1/figures/employment.statutory_payments.recovery_rate_standard/current

Compiler's notes

An SI carry (ADR-0014): SI 2003/672 substituted regulations 4 to 6 as a BLOCK, so no amendment parses and the new text sits in the amender's as-made document in two id-less siblings. The evidence is the 1994 Regulations' current view plus SI 2003/672 as made, both hashed and recomputed at Gate 2. The 1994 Regulations as originally made stated a different figure; that period waits for a parser that can read a block substitution.