{
  "url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/698",
  "legislation_title": "The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2004",
  "legislation_url": "https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-amendment-regulations-2004",
  "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 GB Regulations”) and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (“the NI Regulations”).\nThe GB and the NI Regulations provide for amounts to be recoverable by small employers in respect of payments by them of statutory maternity pay and define “small employer” by reference to the amount of an employer’s payments of national insurance contributions.\nRegulations 2 and 3 of these Regulations substitute an amount of £45,000 for the purpose of that definition in the GB and NI Regulations respectively.\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 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/2004/698/note",
    "retrieved_at": "2026-10-29T05:29:55.814933+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."
}