{
  "url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2002/note",
  "json_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2002/note.json",
  "legislation": "uksi/2002/225",
  "legislation_title": "The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2002",
  "legislation_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (“the principal GB Regulations”) and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (“the principal NI Regulations”).\nThe principal GB Regulations and the principal NI Regulations define the meaning of the expression “small employer” by reference to the amount of an employer’s contributions payments. Regulations 2(2) and 3(2) of these Regulations substitute an amount of £40,000 for this purpose in the principal GB Regulations and the principal NI Regulations respectively.\nThe principal GB Regulations and the principal NI Regulations also enable an employer to recover payments of statutory maternity pay and, if he is a small employer, an additional amount in respect of such pay. Regulations 2(3) and 3(3) of these Regulations reduce the additional amount from 5 per cent. to 4.5 per cent. of the payment of statutory maternity pay in the principal GB Regulations and the principal NI Regulations respectively. This reduction takes effect from 6th April 2002.\nBecause these Regulations are made under section 167(1)(c) and (1B)(a) of the Social Security Contributions and Benefits Act 1992 and section 163(1)(c), (1B)(a) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, proposals to make them are exempt from reference to the Social Security Advisory Committee in their application to Great Britain by virtue of section 172(3) of, and paragraph 8 of Schedule 7 to, the Social Security Administration Act 1992 (c. 5) and in their application to Northern Ireland by virtue of section 149(3) of, and paragraph 8 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8).\nAn assessment of the costs to business of applying these Regulations has been placed in the library of both Houses of Parliament. Copies can be obtained by post from the Department for Work and Pensions, Public Enquiries, Room 113, Adelphi, 1–11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/225/note",
    "retrieved_at": "2026-10-29T07:15:55.302762+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}