{
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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/",
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  },
  "figure_id": "employment.statutory_payments.small_employer_additional_rate",
  "name": "Small Employers' Relief: additional recovery percentage",
  "unit": "percent",
  "value_type": "percentage",
  "source_type": "si",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "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,
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        "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",
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    "verified": {
      "legislation": "2026-09-21T10:07:35Z"
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    "last_verified": "2026-09-21T10:07:35Z"
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  "value_numeric": 9.0,
  "upcoming": null,
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    "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",
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