{
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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": {
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  "figure_id": "employment.statutory_payments.recovery_rate_small",
  "name": "Small Employers' Relief: total recovery rate",
  "unit": "percent",
  "value_type": "percentage",
  "source_type": "derived",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "value": "109%",
    "value_minor": null,
    "effective_from": "2026-04-06",
    "effective_to": null,
    "announcement_date": null,
    "enacted_date": null,
    "instrument_made": true,
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        "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",
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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",
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      },
      {
        "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",
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  "value_numeric": 109.0,
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    "record_url": "https://statbook.co.uk/v1/figures/employment.statutory_payments.recovery_rate_small.json",
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      {
        "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",
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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",
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        "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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