{
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      "© 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."
    ],
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    "id": "employment.statutory_payments.small_employer_threshold",
    "name": "Small employers' relief: contributions payments threshold",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
    "source_type": "si",
    "values": [
      {
        "value": "£45,000.00",
        "value_minor": 4500000,
        "effective_from": "2004-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
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        "sources": [
          {
            "role": "legislation",
            "citation": "https://www.legislation.gov.uk/uksi/2004/698/made (SI 2004/698 reg 2: in regulation 2(1) of the 1994 Regulations, \"for “£40,000” there shall be substituted “£45,000”\"; in force 6 April 2004 for payments of statutory maternity pay made on or after that date, reg 1(2))",
            "uri": "https://www.legislation.gov.uk/uksi/2004/698/made",
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            "content_hash": "sha256:9cd2ea20a1901b6ab90716ed2eda74035cfafe4ebe60dca418516efed5d6ef6e",
            "content_hash_of": "https://www.legislation.gov.uk/uksi/2004/698/made/data.xml"
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
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      {
        "value": "£40,000.00",
        "value_minor": 4000000,
        "effective_from": "unknown-pending-backfill",
        "effective_to": "2004-04-05",
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "single_source_A",
        "sources": [
          {
            "role": "legislation",
            "citation": "https://www.legislation.gov.uk/uksi/2004/698/made (SI 2004/698 reg 2: in regulation 2(1) of the 1994 Regulations, \"for “£40,000” there shall be substituted “£45,000”\"; in force 6 April 2004 for payments of statutory maternity pay made on or after that date, reg 1(2))",
            "uri": "https://www.legislation.gov.uk/uksi/2004/698/made",
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            "content_hash_of": "https://www.legislation.gov.uk/uksi/2004/698/made/data.xml"
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    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "A \"small employer\" for statutory payments recovery: an employer whose Class 1 National Insurance contributions payments for the qualifying tax year did not exceed this amount (SI 1994/1882 reg 2(1) as amended). A small employer recovers the statutory payment in full plus the additional compensation percentage in regulation 3; any other employer recovers 92% (regulation 4).",
        "instrument": "Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 2(1), as substituted by SI 2004/698 reg 2"
      }
    ],
    "applicability": {
      "basis": "event_date",
      "note": "Tested against the contributions payments of the qualifying tax year — the last complete tax year before the start of the employee's qualifying week (reg 2). The 2004 amendment has effect for payments of statutory maternity pay made on or after 6 April 2004 (SI 2004/698 reg 1(2)).",
      "article": "SI 2004/698 reg 1(2); Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 reg 2(1)"
    },
    "scope_note": "£45,000 of Class 1 contributions payments in the qualifying tax year. GOV.UK states the small-employer recovery as a 109% total; regulation 3 states the ADDITIONAL compensation percentage, not a total — that row is a D14 shape (the record is what the law states, the total is a derivation) and is not authored here. The prior threshold's own start date is not read from any archived instrument and is marked pending backfill.",
    "notes": "Named from source by the instrument finder (WS6-INSTRUMENT-MAP.md, 2026-09-08): the current-view 1994 Regulations carry an F-note citing SI 2004/698 regs 1(2), 2. The parser read zero amendments from that instrument until its older \"there shall be substituted\" drafting was admitted; it makes two (GB and the Northern Ireland mirror), and the enactment name in the selector picks the GB one.",
    "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_threshold.json",
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      {
        "role": "legislation",
        "citation": "https://www.legislation.gov.uk/uksi/2004/698/made (SI 2004/698 reg 2: in regulation 2(1) of the 1994 Regulations, \"for “£40,000” there shall be substituted “£45,000”\"; in force 6 April 2004 for payments of statutory maternity pay made on or after that date, reg 1(2))",
        "uri": "https://www.legislation.gov.uk/uksi/2004/698/made",
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      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"109% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower\")",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
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