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    "id": "employment.statutory_payments.recovery_rate_standard",
    "name": "Statutory payments: standard recovery rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
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    "cadence": null,
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      "provision": "regulation-4-a",
      "probed": "2026-09-08",
      "source_url": "https://www.legislation.gov.uk/uksi/1994/1882/data.xml",
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      "setter": "uksi/2003/672",
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        "92%",
        "92 per cent"
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        "value": "92%",
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        "effective_from": "2003-04-06",
        "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: \"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))",
            "uri": "https://www.legislation.gov.uk/uksi/2003/672/made",
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          {
            "role": "guidance",
            "citation": "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\")",
            "uri": "https://www.gov.uk/api/content/recover-statutory-payments",
            "retrieved": "2026-09-08T17:19:02Z",
            "content_hash": "sha256:186e5676098cc16e5fb9a3d12657dc76edb446a497a98c5e629f8a12e2320d35"
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    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The proportion of a statutory payment an employer who is not a small employer may recover from HMRC: regulation 4(a) of the 1994 Regulations entitles the employer to \"an amount equal to 92 per cent. of such payment\". Stated for statutory maternity pay and applied to the other statutory payments by their own regulations.",
        "instrument": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 4(a), as substituted by SI 2003/672 reg 4"
      }
    ],
    "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.",
      "article": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 4; SI 2003/672 reg 1(1)"
    },
    "scope_note": "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 `employment.statutory_payments.small_employer_threshold`.",
    "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.",
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      {
        "role": "guidance",
        "citation": "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\")",
        "uri": "https://www.gov.uk/api/content/recover-statutory-payments",
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