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  "figure_id": "employment.statutory_payments.recovery_rate_standard",
  "name": "Statutory payments: standard recovery rate",
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  "source_type": "si",
  "jurisdiction": "GB",
  "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`.",
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        "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))",
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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\")",
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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",
        "retrieved": "2026-09-08T13:12:53Z",
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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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