{
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    "schema": "statbook-api/1",
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    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
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  "figure": {
    "id": "employment.statutory_payments.recovery_rate_small",
    "name": "Small Employers' Relief: total recovery rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "source_type": "derived",
    "values": [
      {
        "value": "109%",
        "value_minor": null,
        "effective_from": "2026-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "derivation_verified",
        "sources": [
          {
            "role": "legislation",
            "citation": "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))",
            "uri": "https://www.legislation.gov.uk/uksi/2003/672/made",
            "retrieved": "2026-09-08T13:12:53Z",
            "content_hash": "sha256:54d8381bc4a116f5c9cc36bb802c92bcf4b8aff52b1a84b3d042f8b5c691e42e",
            "content_hash_of": "https://www.legislation.gov.uk/uksi/2003/672/made/data.xml"
          },
          {
            "role": "legislation",
            "citation": "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 `employment.statutory_payments.small_employer_additional_rate`; in force 6 April 2026, reg 1(3))",
            "uri": "https://www.legislation.gov.uk/uksi/2026/201/made",
            "retrieved": "2026-09-14T00:12:48Z",
            "content_hash": "sha256:09ea408aea566325e5981ec483c97530b6282af24e5e87e146f5a81b22a2788c",
            "content_hash_of": "https://www.legislation.gov.uk/uksi/2026/201/made/data.xml"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/recover-statutory-payments (\"You can reclaim 109% if your business qualifies for Small Employers' Relief\")",
            "uri": "https://www.gov.uk/api/content/recover-statutory-payments",
            "retrieved": "2026-09-08T17:19:02Z",
            "content_hash": "sha256:186e5676098cc16e5fb9a3d12657dc76edb446a497a98c5e629f8a12e2320d35"
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        "verified": {
          "guidance": "2026-09-21T10:07:35Z",
          "legislation": "2026-09-21T10:07:35Z"
        },
        "last_verified": "2026-09-21T10:07:35Z"
      }
    ],
    "derivation": "100 + employment.statutory_payments.small_employer_additional_rate@numeric",
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The TOTAL a small employer may recover from HMRC for a statutory payment, as a percentage of the payment made. Regulation 4(b) of the 1994 Regulations entitles a small employer to \"(i) an amount equal to such payment, and (ii) an additional amount under regulation 3\": the payment back in full, plus the additional percentage regulation 3 fixes. The 100 in the formula is the MEANING of regulation 4(b)(i) — \"an amount equal to such payment\" — and not a figure any document prints; the additional limb is the record `employment.statutory_payments.small_employer_additional_rate`. No instrument states the total, so it is published as a derivation and recomputed by the build.",
        "instrument": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 regs 3, 4(b)"
      }
    ],
    "applicability": {
      "basis": "event_date",
      "note": "Applies to a payment of statutory pay the employer has made or is liable to make, so the rate in force when the payment is made governs, not the tax year of the claim. The additional limb is itself scoped by regulation 3 to payments made \"in the tax year commencing 6th April 2026, or in any subsequent tax year\", which is where this record's date comes from; regulation 4(b)(i) has no date of its own to add.",
      "article": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 regs 3, 4(b); SI 2003/672 reg 1(1); SI 2026/201 reg 1(3)"
    },
    "scope_note": "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 `employment.statutory_payments.small_employer_threshold` — and every other employer recovers `employment.statutory_payments.recovery_rate_standard`, 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.",
    "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%\".",
    "record_version": 3
  },
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    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.statutory_payments.recovery_rate_small.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "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))",
        "uri": "https://www.legislation.gov.uk/uksi/2003/672/made",
        "retrieved": "2026-09-08T13:12:53Z",
        "content_hash": "sha256:54d8381bc4a116f5c9cc36bb802c92bcf4b8aff52b1a84b3d042f8b5c691e42e",
        "content_hash_of": "https://www.legislation.gov.uk/uksi/2003/672/made/data.xml"
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      {
        "role": "legislation",
        "citation": "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 `employment.statutory_payments.small_employer_additional_rate`; in force 6 April 2026, reg 1(3))",
        "uri": "https://www.legislation.gov.uk/uksi/2026/201/made",
        "retrieved": "2026-09-14T00:12:48Z",
        "content_hash": "sha256:09ea408aea566325e5981ec483c97530b6282af24e5e87e146f5a81b22a2788c",
        "content_hash_of": "https://www.legislation.gov.uk/uksi/2026/201/made/data.xml"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/recover-statutory-payments (\"You can reclaim 109% if your business qualifies for Small Employers' Relief\")",
        "uri": "https://www.gov.uk/api/content/recover-statutory-payments",
        "retrieved": "2026-09-08T17:19:02Z",
        "content_hash": "sha256:186e5676098cc16e5fb9a3d12657dc76edb446a497a98c5e629f8a12e2320d35"
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