{
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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.small_employer_additional_rate",
    "name": "Small Employers' Relief: additional recovery percentage",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "cadence": null,
    "source_type": "si",
    "values": [
      {
        "value": "9%",
        "value_minor": null,
        "effective_from": "2026-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "single_source_A",
        "sources": [
          {
            "role": "legislation",
            "citation": "https://www.legislation.gov.uk/uksi/2026/201/made (SI 2026/201 reg 5: \"In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (determination of the amount of additional payment to which a small employer shall be entitled) … (b) for \\\"8.5 per cent.\\\" substitute \\\"9 per cent.\\\"\"; in force 6 April 2026, reg 1(3), which brings \"regulations 5 and 6(a) and (b)\" into force on that day)",
            "uri": "https://www.legislation.gov.uk/uksi/2026/201/made",
            "retrieved": "2026-09-14T00:12:48Z",
            "content_hash": "sha256:09ea408aea566325e5981ec483c97530b6282af24e5e87e146f5a81b22a2788c",
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    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The ADDITIONAL amount a small employer may recover, as a percentage of the statutory payment made: regulation 3 of the 1994 Regulations entitles a small employer to \"recover an additional amount being an amount equal to 9 per cent. of such payment\". It sits on top of the payment itself, which regulation 4(b)(i) gives back in full — so it is not the proportion recovered, and it is not comparable with the 92% a non-small employer gets.",
        "instrument": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 3, as amended by SI 2026/201 reg 5(b)"
      }
    ],
    "applicability": {
      "basis": "event_date",
      "note": "Regulation 3 states the percentage \"in respect of any payment of statutory maternity pay made in the tax year commencing 6th April 2026, or in any subsequent tax year\", so it attaches to the tax year in which the payment is MADE rather than to the employee's qualifying week. SI 2026/201 reg 5(a) moved that tax-year window from 2025 to 2026 in the same amendment that moved the figure, and reg 1(3) brings both into force on 6 April 2026 — the Order's metadata states no single commencement date, so the date is read from that regulation.",
      "article": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 3; SI 2026/201 regs 1(3), 5"
    },
    "scope_note": "NOT the 109% an employer reclaims. Regulation 4(b) gives a small employer \"(i) an amount equal to such payment, and (ii) an additional amount under regulation 3\" — the payment in full plus this 9% — and no instrument anywhere prints the 109% total. That total is the derived companion `employment.statutory_payments.recovery_rate_small`, recomputed by the build from this record; the eligibility test is `employment.statutory_payments.small_employer_threshold` and the non-small employer's 92% is `employment.statutory_payments.recovery_rate_standard`. Regulation 3 also says what the percentage IS — the estimated secondary Class 1 contributions on statutory maternity pay across all employers, as a percentage of that pay — so it is a compensation estimate that the Secretary of State re-states each year, not a fixed rate.",
    "notes": "RE-REPRESENTED the day it was authored. On the morning of 2026-09-14 this row was written as an SI carry (ADR-0014) with an `si_probe` block, because the setter substitutes the SPELT percentage — \"for \\\"8.5 per cent.\\\" substitute \\\"9 per cent.\\\"\" — and the amendment parser read digits-then-% only, so no derivation existed to beat the carry. That afternoon D21(a) decided a spelt percentage is a rate, the parser read it, and the row was re-authored as the NF-1 derivation it should always have been. ADR-0012: a re-representation keeps the id, and it is no `lineage` event — nothing was renamed, split, merged or redefined; the value, the date and the definition are the ones the carry carried. The `si_probe` block is gone with the carry: the build now re-derives 9% from SI 2026/201's own substituted words, which is stronger evidence than a probe of the host's current view and does not expire. Single-source A on purpose: no archived GOV.UK page states this percentage. The recover-statutory-payments guide states the TOTALS an employer reclaims — 92% and 109% — and never the 9% that is the difference, and `source_match.states_value` answering True for \"9%\" against that page is right about the bytes and wrong about the law, because the only \"9%\" on it is the tail of \"109%\". That sentence belongs to the 109% record and is registered there. ONE value: the setter's for-text attests 8.5% to 5 April 2026, but the instrument that SET it — S.I. 2025/330, named in the 2026 Order's own footnote to S.I. 1994/1882 — is not in the snapshot store, so the earlier value has no start date read from bytes and is not published. Seed 2025/330 and it can be.",
    "record_version": 3
  },
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    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.statutory_payments.small_employer_additional_rate.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "https://www.legislation.gov.uk/uksi/2026/201/made (SI 2026/201 reg 5: \"In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (determination of the amount of additional payment to which a small employer shall be entitled) … (b) for \\\"8.5 per cent.\\\" substitute \\\"9 per cent.\\\"\"; in force 6 April 2026, reg 1(3), which brings \"regulations 5 and 6(a) and (b)\" into force on that day)",
        "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"
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    ],
    "verified": {
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
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}